Netnography in accounting and accountability research: methodological application and future directions

Purpose This study reviews the use of netnography as a methodological approach within accounting and accountability research, focusing on how the method is operationalised in empirical studies. While netnography has gained increasing visibility in the field, limited attention has been paid to how its methodological foundations are translated into research practice. Design/methodology/approach The study adopts a methodological literature review to systematically analyse 41 accounting and accountability articles published between 2011 and 2026. Drawing on netnographic methodological principles, the review examines the diffusion of the method across time and journal outlets, as well as its role in research designs, data collection practices, types of data used, analytical approaches and degrees of researcher engagement. Findings Netnography has achieved a visible degree of legitimacy in accounting and accountability research, most often being positioned as a core methodological approach. However, its application remains selective. Studies rely predominantly on naturally occurring digital traces, favour passive observational approaches and frequently analyse data through familiar qualitative techniques, such as iterative coding, thematic analysis and interpretative reading. Even when netnography is presented as the main method, it is often combined with additional data sources or embedded in broader qualitative designs. Overall, the review suggests that netnography is productively established in the field, but its reflexive, participatory and multimodal potential remains only partially realised. Practical implications The review provides methodological guidance for scholars, especially emerging researchers and doctoral students, by identifying dominant practices and offering recommendations to strengthen the design, implementation and reporting of netnographic studies in accounting and accountability settings. It also identifies directions for future methodological development, particularly in relation to researcher engagement, the diversity of evidence mobilised and the temporal sensitivity of digital inquiry. Originality/value This study offers the first systematic methodological assessment of netnography in accounting and accountability research. By shifting attention from substantive topics to methodological practice, it identifies the dominant ways in which netnography has been enacted, clarifies areas of ambiguity and highlights opportunities for a more rigorous, reflexive and fully developed use of the method.