Threats to validity and reliability in mixed methods accounting research

Threats to validity and reliability in mixed methods accounting research Purpose – The purpose of this paper is to shed light on the threats to quality in mixed methods accounting research, wherein quantitative and qualitative approaches are combined in data collection, analysis and interpretation. Design/methodology/approach – The paper is framed according to three perspectives. The authors first synthesize the threats to validity and reliability in quantitative and qualitative parts of mixed methods research using the quality standards of each; they then introduce an integrative framework of mixed methods research quality by Teddlie and Tashakkori. Thereafter, they address the specific threats to quality that come to the fore when inferences from the quantitative and qualitative components of the study are combined to form meta‐inferences using a legitimation framework by Onwuegbuzie and Johnson. Findings – The authors' analysis not only indicates a wide range of threats to the validity and reliability of mixed methods research in a range of categories, but also clarifies how the three perspectives described in this paper are linked and supplement each other. Research limitations/implications – Methodological research published in English over the last decade is emphasized to create an approach to assess mixed methods accounting research. The frameworks analyzed could still be studied in greater detail. Additional perspectives on the validity and reliability of mixed methods research could also be studied and developed. Practical implications – This paper furthers our understanding of such new developments in methodological research, which may be of great importance to those conducting or evaluating empirical research. Originality/value – Based on a comprehensive synthesis, this paper presents and analyzes theoretical frameworks potentially useful for scholars, students and practitioners. It focuses on both traditional and novel areas of validity and reliability in mixed methods research. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Qualitative Research in Accounting & Management Emerald Publishing

Threats to validity and reliability in mixed methods accounting research

Loading next page...
 
/lp/emerald-publishing/threats-to-validity-and-reliability-in-mixed-methods-accounting-sFD0mz13Ni
Publisher
Emerald Publishing
Copyright
Copyright © 2011 Emerald Group Publishing Limited. All rights reserved.
ISSN
1176-6093
DOI
10.1108/11766091111124694
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to shed light on the threats to quality in mixed methods accounting research, wherein quantitative and qualitative approaches are combined in data collection, analysis and interpretation. Design/methodology/approach – The paper is framed according to three perspectives. The authors first synthesize the threats to validity and reliability in quantitative and qualitative parts of mixed methods research using the quality standards of each; they then introduce an integrative framework of mixed methods research quality by Teddlie and Tashakkori. Thereafter, they address the specific threats to quality that come to the fore when inferences from the quantitative and qualitative components of the study are combined to form meta‐inferences using a legitimation framework by Onwuegbuzie and Johnson. Findings – The authors' analysis not only indicates a wide range of threats to the validity and reliability of mixed methods research in a range of categories, but also clarifies how the three perspectives described in this paper are linked and supplement each other. Research limitations/implications – Methodological research published in English over the last decade is emphasized to create an approach to assess mixed methods accounting research. The frameworks analyzed could still be studied in greater detail. Additional perspectives on the validity and reliability of mixed methods research could also be studied and developed. Practical implications – This paper furthers our understanding of such new developments in methodological research, which may be of great importance to those conducting or evaluating empirical research. Originality/value – Based on a comprehensive synthesis, this paper presents and analyzes theoretical frameworks potentially useful for scholars, students and practitioners. It focuses on both traditional and novel areas of validity and reliability in mixed methods research.

Journal

Qualitative Research in Accounting & ManagementEmerald Publishing

Published: Apr 12, 2011

Keywords: Accounting research; Research methods

References

  • Research in managerial accounting: learning from others' experiences
    Abernethy, M.A.; Chua, W.F.; Luckett, P.F.; Selto, F.H.
  • Doing qualitative field research in management accounting: positioning data to contribute to theory
    Ahrens, T.; Chapman, C.S.
  • Fertile obsession: validity after poststructuralism
    Lather, P.
  • The problem of generalizability: anecdotes and evidence in accounting research
    Lukka, K.; Kasanen, E.
  • Validation in interpretive management accounting research
    Lukka, K.; Modell, S.
  • Reliability and validity in field research: some strategies and tactics
    McKinnon, J.
  • Qualitative management accounting research: rationale, pitfalls and potential
    Vaivio, J.

You’re reading a free preview. Subscribe to read the entire article.


DeepDyve is your
personal research library

It’s your single place to instantly
discover and read the research
that matters to you.

Enjoy affordable access to
over 18 million articles from more than
15,000 peer-reviewed journals.

All for just $49/month

Explore the DeepDyve Library

Search

Query the DeepDyve database, plus search all of PubMed and Google Scholar seamlessly

Organize

Save any article or search result from DeepDyve, PubMed, and Google Scholar... all in one place.

Access

Get unlimited, online access to over 18 million full-text articles from more than 15,000 scientific journals.

Your journals are on DeepDyve

Read from thousands of the leading scholarly journals from SpringerNature, Elsevier, Wiley-Blackwell, Oxford University Press and more.

All the latest content is available, no embargo periods.

See the journals in your area

DeepDyve

Freelancer

DeepDyve

Pro

Price

FREE

$49/month
$360/year

Save searches from
Google Scholar,
PubMed

Create folders to
organize your research

Export folders, citations

Read DeepDyve articles

Abstract access only

Unlimited access to over
18 million full-text articles

Print

20 pages / month

PDF Discount

20% off