Qi’s research examines accounting as a socially embedded practice shaped by cultural, political and institutional forces. Drawing on critical and interpretive theories including Goffman’s dramaturgical theory, Foucauldian perspectives on power and governmentality, liminality, and generational theory, her work explores how professional identity, embodiment and accountability are constructed and negotiated within the accounting profession. She focuses particularly on gender, transnational mobility and state-mediated regulatory systems, including the governance implications of China’s Social Credit System. Collectively, her research contributes to critical accounting scholarship by analysing how accounting structures power, recognition and responsibility in contemporary society.

Women’s Health and Wellbeing in the Accounting Profession (3M)
2023–2025 | £15,000 | Co-Investigator (funding held at University of Edinburgh)
Externally funded research commissioned by the Institute of Chartered Accountants of Scotland (ICAS) examining the lived experiences of menstruation, menopause and miscarriage in the accounting profession. The project produced an independent report informing ICAS’ “Shaping the Profession” programme and sector-wide discussions on recruitment, retention and inclusive practice.

Chinese Social Credit System and State-Mediated Corporate Accountability
2025–present | Co-Investigator (Analytical Lead)
Empirical study examining state-led reward and punishment mechanisms and their implications for corporate accountability and honour-based governance practices. Qi leads qualitative analysis of original Chinese-language regulatory data using NVivo.

Chinese Accountants in the UK: Belonging and Liminality
2024–present | Co-Investigator (Project Lead)
Qualitative study investigating transnational professional identity and experiences of liminality among Chinese accountants working in the UK. Qi initiated and leads the project, including research design, ethics approval and data collection.

Digital Meme Culture and Professional Identity in Accounting
2023–present | Co-Investigator (with University of Dundee)
Study examining how online humour and meme culture shape and contest professional identity within digital accounting communities.

Female Accountants in China: Professional Identity, Gender and Generational Change
2018–2022 | Doctoral Research Project

Qualitative study examining professional identity construction and changing work–family attitudes among women accountants in China. Drawing on post-structuralist feminist theory and generational analysis, the project involved 31 in-depth interviews and contributed to debates on gender, professionalism and social change in accounting. Findings have informed subsequent publications and ongoing research on transnational professional identity.

Critical accounting; Gender and accounting; Professional identity; Accounting profession; Corporate accountability