Um debate polifônico - quais são as oportunidades e desafios para pesquisas qualitativas em contabilidade? [A polyphonic debate - what are the opportunities and challenges for qualitative research in accounting?]

Objective: The objective of this polyphonic debate is to present reflections on qualitative research in accounting, highlighting opportunities and challenges. The authors hope to make contributions to enrich the debates and help consolidate research with this type of approach. Methodology: The article was developed using a methodology known as polyphonic debate, in which authors are invited to talk to the reader, presenting different views on the proposed topic, stimulating reflections. The polyphonic debate methodology has been used in several recent publications, such as Ahrens et al. (2008) and Grossi et al. (2023). This collaborative construction methodology allows you to simulate a debate forum with different points of view, allowing you to generate contributions to the theme analyzed from different perspectives. Contributions: The article contributes to the debate by presenting relevant points of attention for researchers interested in getting involved in projects and publications with qualitative approaches, with a special focus on accounting, in the interpretative and critical aspects.