Using Oral History Interviews in Accounting Research

Abstract

A qualitative research method that has not been extensively used in accounting research is the oral history interview. This paper describes how to use oral history interviewing. It presents two examples of collected oral histories. One collection is with Maurice Stans, former Nixon confidant, U.S. Commerce Secretary, and Watergate defendant. A second oral history is collected from Tim Sasak. Mr. Sasak, a former CPA, was convicted of using a Ponzi scheme to steal millions from his investors. The interviews demonstrate the methodologies used in conducting an oral history interview and their adaption for publication in refereed journals.