Mixed methods in accounting: a field based analysis

Abstract

Purpose This study aims to advance mixed methods as a research methodology in accounting through three research objectives: develop a typology of mixed methods research (MMR) features from current literature, analyse accounting papers published in two leading South African journals against these features, and offer recommendations for best practice going forward. Design/methodology/approach This paper follows five elements for a MMR review study: identify the methodological aim and choice of discipline; identify the relevant accounting MMR literature and collect the data; develop a codebook and analysis procedures to assess the reviewed papers against; report on the MMR findings; and discuss the findings and make recommendations. Findings The use of MMR as a methodological approach is increasing; however, in many instances published papers revealed limited methodological detail. Furthermore, most accounting MMR studies use a convergent MMR design, with data collected qualitatively using interviews/focus groups and quantitatively using questionnaires. Finally, accounting education studies is the topic within accounting research that mostly use MMR. Research limitations/implications The study is limited to a five-year period and the prevalence of applicable MMR articles during that period in two journals. Practical implications This paper presents advantages of using MMR in accounting studies and offer recommendations for best practice to answer the complex accounting research questions of today. Originality/value This study is the first systematic examination of how mixed methods is used in accountancy research as reflected in South African journals.

Akuntabilitas Berbasis Mettā Dan Kamma

“…Penelitian ini menggunakan fenome nologi sebagai alat analisis. Fenomenologi mempertimbangkan kegiatan keseharian manusia untuk menangkap permasalahan sosial lalu menginterpretasikannya (Chab rak, Haslam, & Oakes, 2019;Lamprecht & Guetterman, 2019;Ziakas & Boukas, 2014). Pendekatan fenomenologi merupakan pendekatan yang tepat digunakan dalam pe nelitian.…”

Unraveling the existence of the necessity and sufficiency of accounting information

“…, 2016). It also resonates with the call for a diversity of research approaches in accounting (Lamprecht and Guetterman, 2019). We empirically demonstrate that significant correlation between accounting information and stock prices does not connote “necessity” or “sufficiency,” which is rather revealed by QCA.…”

“…Mertens et al, 2020). It also resonates with the call for a diversity of research approaches in accounting (Lamprecht and Guetterman, 2019).…”

DRG-based payment system and management accounting changes in an Indonesian public hospital: exploring potential roles of big data analytics

“…combine quantitative and qualitative research in either a simultaneous (or concurrent) designwhere the components are conducted at the same timeor a sequential designwhere the components are conducted one after the other" (De Silva, 2011: 93). This study adopted an explanatory sequential design, started with a quantitative phase as a foundation and justification to build up a subsequent qualitative phase with the purpose to address the research questions in detail (Lamprecht and Guetterman, 2019). Although the quantitative phase preceded the qualitative phase, the core component of this study is the qualitative phase (De Silva, 2011).…”