Triangulation approaches to accounting research

Hopper, Trevor and Hoque, Zahirul (2006) Triangulation approaches to accounting research. In: Hoque, Zahirul (ed.) Methodological issues in accounting research: theories, methods and issues. Spiramus, London, pp. 562-569. ISBN 9781910151464

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Multiple theoretical perspectives or research methods permit a wider and richer understanding of accounting practice than methodologically a singular approach. This claim, by some accounting researchers, advocates the use of a variety of theories and research methods, namely ‘triangulation’, as a way of taking advantage of their complementariness and building a more holistic analysis. This chapter illustrates the various forms of triangulations that can be applied in accounting research. The message of this chapter is that whilst conventional ‘paradigms’ can usefully explain qualitative, case study research, they need to be located in analyses embracing subjective and institutional factors for an adequate understanding of their import. As well as being a plea for greater theoretical plurality, the chapter also suggests a variety of research methods which can be developed jointly within a single study.

Item Type: Book Section
Keywords: accounting, research methods, triangulation
Schools and Departments: University of Sussex Business School > Business and Management
Subjects: H Social Sciences > HG Finance > HG0101 Theory. Method. Relation to other subjects
Depositing User: Trevor Hopper
Date Deposited: 20 Jun 2018 08:52
Last Modified: 20 Jun 2018 08:52

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