A critical reflection on the use of focus groups as a research method: Lessons from trying to hear the voices of NGO beneficiaries in Ghana

The focus group method has been used extensively in social science research in order to gain a deep understanding of participant perceptions of specific topics of interest. However, the method has rarely been used in the social accounting and accountability literature. This paper reviews and critically reflects on the key characteristics of the method drawing on a research project examining NGO (non‐governmental organisation) beneficiary perspectives on the accountability processes employed by NGOs in Ghana. It offers insights and future research suggestions that might encourage greater use of the method by social accounting and accountability researchers.