Different Types of Research in

Accounting (Qualitative methods)

Learning Objective:
At the end of the lesson, the student should be able to:
• define fieldwork and case study;
• describe mixed methods research;
• recite the qualitative analysis protocol;
• identify differences between qualitative and quantitative methods ;
• explain the triangulation method.
What is Fieldwork? (Smith, 2003)

Accounting researchers have been urged to shift their study of the role
and function of accounting to its natural contexts. Hence, fieldwork or
field studies came into existence.

Chua as cited by Smith (2003) notes that typically, ‘good’

anthropological fieldwork requires ‘a long stay in an alien place’.

This simply suggests that field study or fieldwork be conducted in a

natural setting such as access to actual commercial organizations as
opposed to artificial environments.
What is Fieldwork?

Creswell, Hatch, Marshall and Rossman as cited in Creswell (2014)

described field work as a qualitative research in the natural setting.

Natural setting: Qualitative researchers tend to collect data in the field

at the site where participants experience the issue or problem under
study. They do not bring individuals into a lab (a contrived situation),
nor do they typically send out instruments for individuals to complete.
What is Fieldwork?

Creswell, Hatch, Marshall and Rossman as cited in Creswell (2014)

described field work as a qualitative research in the natural setting.

This up-close information gathered by actually talking directly to people

and seeing them behave and act within their context is a major
characteristic of qualitative research. In the natural setting, the
researchers have face-to-face interaction, often over time.
Other authors define field work or field studies as:
 going into the field & interacting with people or engaging with people
hence allows you to get involved with the culture & get a “feel of the
people” and how they function.
Being there in person allows you to see what people might not see from
within the culture
Allows insights that would not be possible with short visits, surveys or
brief interviews.
Most field studies are cross-sectional rather than longitudinal (Ferreira
and Merchant as cited by Smith (2003).

Cross-sectional study involves single data collection point or collects

one single sample from a population of consumers. Hence, it gives a
quick overview of what consumers are thinking. However, it won’t tell
you the general pattern and it could be misleading.
Most field studies are cross-sectional rather than longitudinal (Ferreira
and Merchant as cited by Smith (2003).

Longitudinal Studies involves multiple data collection points that

allows the researcher to have an overview. It is ideal when one wants
to understand the changes that are happening in an overall
perspective.

In the case if fieldwork this refers to extended in-depth access to

commercial organizations (Ferreira and Merchant as cited in Smith,
2003).
Three distinct forms of field research (Smith, 2003)

1. Complete participant This type of research can take one of two

forms:
a. participant as observer: the observer’s role as a researcher is
concealed from the participant organization (e.g. as a member of staff
in a mental hospital - Rosenhahn as cited in Smith, 2003)
b. observer as participant: where the observer is an existing member
of the organization and conducts research in that organization (e.g.,
Ezzamel and Bourn as cited in Smith, 2003).
Three distinct forms of field research (Smith, 2003)

2. Complete observer. The observer has no contact with the subjects

being researched. Such an anthropological approach is almost
unknown in the accounting literature. At the extreme (particularly
when associated with ethnographic studies), involvement in the
research process will be as a non-participating observer. However,
unless it is covert, even observation at this level is likely to impact on
the behavior of individuals, and hence on research outcomes.
Three distinct forms of field research (Smith, 2003)

3. Participant observer. The most common scenario, this is where the

researchers interact with the members of the organization in a
collaborative venture.
It is often termed ‘action research’. The participation is usually active
on both sides, and is more than either a consultancy project or an in-
company problem-solving exercise. The research is guided by theory in
examining the change process, allowing the anticipation of
consequences and outcomes.
What is a case study? (Creswell, 2014)

Case studies are a design of inquiry found in many fields, especially

evaluation, in which the researcher develops an in-depth analysis of a
case, often a program, event, activity, process, or one or more
individuals.

Cases are bounded by time and activity, and researchers collect

detailed information using a variety of data collection procedures over
a sustained period of time (Stake & Yin as cited by Creswell, 2014).
What is a case study?

A Case study “investigates contemporary phenomenon within its real

life context, when the boundaries between the phenomenon and its
context are clearly evident” (Yin as cited in Portus, 2018)

It is a data generation method that explores and analyzes the life of a

person or a social unit, an artifact or a group, an organization, or a
cultural group (Portus, 2018)
What is a case study? (Smith, 2003)
The term ‘case study’ usually implies research confined to a single unit
of analysis, which might be a single department, company, industry or
even country.

The scope of the case could still, therefore, be broad, but the ‘single
unit’ focus means that it is much narrower than might be embraced by
the term ‘fieldwork’.

Fieldwork encompass more general studies of social activity in the field

but broader than a case study. (Smith, 2003).
Five categories of accounting case study (Ryan et al cited in Smith, 2003)

1. Descriptive where current practice is described in terms of the

procedures adopted. The studies may seek to confer ‘best practice’
or ‘successful’ labels to particular sites or companies.
2. Illustrative  where the researchers explore the implementation
and outcomes associated with innovative practices.
3. Experimental  where the research concerns the conduct of an
experiment in the field, whereby new treatments are applied to
sub-units of the site. However, this is rare in accounting literature.
Five categories of accounting case study (Ryan et al cited in Smith, 2003)

4. Exploratory  where the researchers conduct a preliminary

investigation about how and why particular practices are adopted. Such
research may be difficult to publish in itself, unless it makes a clear
contribution to theory or method.

5. Explanatory  where research seeks to provide convincing

explanations which justify practice choices and facilitate the
development of theory. However, opportunities or attempts to
generalize the findings are rare.
Mixed Methods Research (Creswell, 2014)

Mixed methods involves combining or integration of qualitative and

quantitative research and data in a research study. Qualitative data
tends to be open-ended without predetermined responses while
quantitative data usually includes closed-ended responses such as
found on questionnaires or psychological instruments.
Core characteristics that describe mixed methods

Johnson, Onwuegbuzie, & Turner as cited in Creswell (2014) enumerated the

following:
⚫It involves the collection of both qualitative (open-ended) and quantitative (closed-
ended) data in response to research questions or hypotheses.
⚫It includes the analysis of both forms of data.
⚫The procedures for both qualitative and quantitative data collection and analysis need
to be conducted rigorously (e.g., adequate sampling, sources of information, data
analysis steps).
Core characteristics that describe mixed methods

Johnson, Onwuegbuzie, & Turner as cited in Creswell (2014) enumerated the

following:

⚫The two forms of data are integrated in the design analysis through merging the data,
connecting the data, or embedding the data.
⚫These procedures are incorporated into a distinct mixed methods design that also
includes the timing of the data collection (concurrent or sequential) as well as the
emphasis (equal or unequal) for each database.
Qualitative Research (Creswell, 2014)

Qualitative research is an approach for exploring and understanding the

meaning individuals or groups ascribe to a social or human problem.

The process of research involves emerging questions and procedures, data

typically collected in the participant’s setting, data analysis inductively
building from particulars to general themes, and the researcher making
interpretations of the meaning of the data.
Qualitative Methods (Creswell, 2014)

Qualitative Methods demonstrate a different approach to scholarly inquiry

than methods of quantitative research.

Although the processes are similar, qualitative methods rely on text and
image data, have unique steps in data analysis, and draw on diverse designs.
Qualitative Designs

1. Narrative research is a design of inquiry from the humanities in which

the researcher studies the lives of individuals and asks one or more
individuals to provide stories about their lives (Riessman as cited in
Creswell, 2014). This information is then often retold or restoried by the
researcher into a narrative chronology.

Often, in the end, the narrative combines views from the participant’s
life with those of the researcher’s life in a collaborative narrative
(Clandinin & Connelly as cited in Creswell, 2014).
Qualitative Designs

2. Phenomenological research is a design of inquiry coming from

philosophy and psychology in which the researcher describes the lived
experiences of individuals about a phenomenon as described by
participants.

This description culminates in the essence of the experiences for

several individuals who have all experienced the phenomenon. This
design has strong philosophical underpinnings and typically involves
conducting interviews (Giorgi and Moustakas as cited in Creswell,
2014).
Qualitative Designs

3. Grounded theory is a design of inquiry from sociology in which the

researcher derives a general, abstract theory of a process, action, or
interaction grounded in the views of participants. This process involves
using multiple stages of data collection and the refinement and
interrelationship of categories of information (Charmaz, Corbin &
Strauss as cited in Creswell, 2014).
Qualitative Designs

4. Ethnography is a design of inquiry coming from anthropology and

sociology in which the researcher studies the shared patterns of
behaviors, language, and actions of an intact cultural group in a natural
setting over a prolonged period of time. Data collection often involves
observations and interviews.
Qualitative Designs

5. Case studies are a design of inquiry found in many fields, especially

evaluation, in which the researcher develops an in-depth analysis of a
case, often a program, event, activity, process, or one or more
individuals. Cases are bounded by time and activity, and researchers
collect detailed information using a variety of data collection
procedures over a sustained period of time (Stake & Yin as cited in
Creswell, 2014).
Data Analysis & Interpretation in Qualitative Designs (Creswell, 2014)

A method discussion in a qualitative proposal needs also to specify the

steps in analyzing the various forms of qualitative data. In general, the
intent is to make sense out of text and image data.

General points to remember of the overall process:

1. Data analysis in qualitative research will proceed hand-in-hand with
other parts of developing the qualitative study, namely, the data
collection and the write-up of findings.
Data Analysis & Interpretation in Qualitative Designs (Creswell, 2014)

General points to remember of the overall process:

2. Because text and image data are so dense and rich, not all of the
information can be used in a qualitative study. Thus, in the analysis of
the data, researchers need to “winnow” the data (Guest, MacQueen, &
Namey as cited in Creswell, 2014), a process of focusing in on some of
the data and disregarding other parts of it.

In qualitative research, the impact of this process is to aggregate data

into a small number of themes, something like five to seven themes
(Creswell, 2013).
Data Analysis & Interpretation in Qualitative Designs

General points to remember of the overall process:

3. Specify whether you will use a qualitative computer data analysis
program to assist you in analyzing the data (or whether you will hand code
the data). Hand coding is a laborious and time consuming process, even for
data from a few individuals. Thus, qualitative software programs (e.g.
MaxQDA and Nvivo) have become quite popular, and they help researchers
organize, sort, and search for information in text or image databases (Guest
and colleagues as cited in Creswell, 2014).
Data Analysis & Interpretation in Qualitative Designs (Creswell, 2014)
General points to remember of the overall process:
4. A helpful conceptualization to advance in the methods section is that
qualitative data analysis will proceed on two levels: (a) the first is the more
general procedure in analyzing the data and (b) the second would be the
analysis steps embedded within specific qualitative design

5. Despite these analytic differences depending on the type of strategy

used, qualitative inquirers often use a general procedure and convey in the
proposal the steps in data analysis. As a research tip, look at qualitative data
analysis as following steps from the specific to the general and as involving
multiple levels of analysis.
DIFFERENCES OF QUANTITATIVE & QUALITATIVE METHODS (Portus et al, 2018)
Quantitative & qualitative researchers differ in viewing the nature of reality and the
relationship between the researcher & the research subject.
QUANTITATIVE METHOD QUALITATIVE METHOD

Emphasizes the value-laden nature of inquiry. Emphasizes the value-free nature of inquiry.

Emphasizes the measurement of causal relationship Inquires into the processes and emphasizes on
& analysis of causal relationships between variables. meanings not rigorously examined or measured (if
measured at all) in terms of quantity, amount,
intensity or frequency
Uses mathematical models , statistical models and Uses ethnographic prose, historical narratives, first
graphs & often written in impersonal, third person person accounts, still photographs, life histories,
prose. fictionalized facts and biographical &
autobiographical materials among others.
DIFFERENCES OF QUANTITATIVE & QUALITATIVE METHODS (other references)

QUANTITATIVE METHOD QUALITATIVE METHOD

It is used to test or confirm theories and It is used to understand concepts, thoughts or

assumptions. This type of research can be used to experiences. This type of research enables you to
establish generalizable facts about a topic. gather in-depth insights on topics that are not well
understood.
Common quantitative methods include experiments, Common qualitative methods include interviews with
observations recorded as numbers, and surveys with open-ended questions, observations described in
closed-ended questions. words, and literature reviews that explore concepts
and theories.
Analyzed through math and statistical analysis. Analyzed by summarizing, categorizing and
interpreting
Requires many respondents Requires few respondents
 The slide presented by the
speaker shows the difference
of quantitative & qualitative
research methods in terms of:
a. Questions that can be asked
b. Type of data used
c. Ways or methods of data
gathering or collecting data

Ochotorena, Fe. (2020, September 25). Facilitating the Learner’s Research Journey into a Better Normal. Webinar presented by Philippine Institute of Certified Public Accountants (PICPA)
 The slide shown by the speaker
illustrates the difference of
quantitative & qualitative
research methods in terms
research design.

Ochotorena, Fe. (2020, September 25). Facilitating the Learner’s Research Journey into a Better Normal. Webinar presented by Philippine Institute of Certified Public Accountants (PICPA)
 The slide presents
examples of topics
that fall under
quantitative &
qualitative research
methods with its
corresponding or
appropriate research
design.

Ochotorena, Fe. (2020, September 25). Facilitating the Learner’s Research Journey into a Better Normal. Webinar presented by Philippine Institute of Certified Public Accountants (PICPA)
Triangulation Method (Portus, 2018)

Triangulation refers to a combination of approaches and data used to

examine the same research problem in different ways. This means the
same question will be addressed by each type of data and approaches.

Through the process, a social reality is constructed in different ways &

in different contexts. It means utilizing more than one way of looking of
what is being studied.
Triangulation Method (Portus, 2018)

It is being considered as a method of verification because it involves

systematic and comparative assessment of more than one form of
evidence.

It involves different ways of measuring one research variable or

concept and therefore will be using more than one method of
investigation and more than one type of data (primary & secondary).
Triangulation Method (Portus, 2018)

Triangulation uses multiple or several kinds of methods, sources,

values, theories, investigators, disciplines, or data in order to bring
higher credibility to findings and bring many perspectives to bear on
the questions.

Thus, in combining multiple theories, methods, observers and empirical

materials, you will be able to produce a more accurate and
comprehensive representation of the object of your study.
Purposes of triangulation (Portus, 2018)

Triangulation seeks to get as many different aspects of a phenomenon. It maps

one set of data upon another & uses one account to adjudicate another. Hence,
this leads to overcoming partial views and presents a complete picture as well as
dispels doubts about the reality of a finding & enhances the credibility of the
research.

Triangulation provides other sources of evidence, which are needed to establish

validity of conclusions if findings from a variety of methods correspond and
draw the same or similar conclusions.
Purposes of triangulation (Portus, 2018)

Research triangulation delivers mutually reinforcing results since a possibility of

discrepant or unusual findings exists, and that clash warrants further exploration
or cross-checking of the issue.

Triangulation can be used to develop a concept or proposition.

Triangulation enables you to exhibit greater confidence when findings are

delivered from more than one method of investigation. Claims for the validity of
conclusions are enhanced if they provide mutual confirmation.
Purposes of triangulation (Portus, 2018)

Triangulation picks up certain features not included or highlighted in other

approaches.

Triangulation exhibits greater confidence when findings are delivered from more
than one method of investigation.
Forms of triangulation (Portus, 2018)

Triangulation is not simply a combination of quantitative & qualitative

methods. You also triangulate on the types of data that you generate,
the theories that you apply, your sources of data or information, the
disciplines that will be involved in the study.

1. Data triangulation triangulating different types of data enhances

the validity of findings, especially if similar or complementary
conclusions emerge. Moreover, data from complementary methods can
enrich or impose qualifications on explanations arising from the
primary one.
Forms of triangulation (Portus, 2018)

2. Investigators triangulation having one or more researchers

instead of only one will have capture a more comprehensive view of
what happened in the interaction. This uses different vantage points or
perspectives by blending or separating interpretations or distinct
accounts of what transpired. This will be useful in providing alternative
frameworks in interpreting data.
Forms of triangulation (Portus, 2018)

3. Time triangulation involves capturing data across time at different

intervals or time of day. Time triangulation will enable you to overcome
biases of individual unique properties and characteristics or insatiability
in the population.
4. Interdisciplinary triangulation refers to several researchers
coming from a variety of disciplines and working together on a research
project. The collaboration of these researchers will enable them to
question one another’s biases and perspectives as well as to find the
most effective way to study and analyze the phenomenon of interest.
Forms of triangulation (Portus, 2018)

5. Theoretical triangulation involves the use of two or more theories

to explain the phenomenon under investigation. This stems from the
fact that a single theory cannot capture or explain all sides of a
phenomenon.

6. Source triangulation involves a variety of respondents and

informants that will provide diverse angles to a phenomenon. Separate
informants should be socially positioned to say something meaningful
about the phenomenon.
Implications of triangulation (Portus, 2018)

1. You can avoid the temptation of moving to another data set

whenever you experience difficulties in analyzing one set of
materials.
2. Topic can be refined further with the use of multiple methods.
3. Different points of view cannot converge to produce a single and
true representation of the object.
4. There is no objective truth in research. Rarely does the inaccuracy
of one approach to the data complement the accuracies of another.
5. More data analysis skills are needed if you use multiple sources of
data or look at the object from several standpoints.
Sample Qualitative Research Studies in Accounting/Business

1. Benchmarking and Accounting - a field study by Dirk Beerbaum

https://www.researchgate.net/publication/342313653_Benchmarking_and_Accounting_-
_a_field_study
2. Management Accounting - A Case Study by Mayra Swann
https://www.academia.edu/3983292/Management_Accounting_A_Case_Study
3. A phenomenological study of business graduates’ employment
experiences in the changing economy by Throy Alexander Campbell
https://labourmarketresearch.springeropen.com/articles/10.1186/s12651-018-0238-8
Sample Qualitative Research Studies in Accounting/Business

4. Accounting Information Systems (AIS) and Knowledge Management:

A Case Study by Zulkarnain Muhamad Sori
https://www.researchgate.net/publication/255429534_Accounting_Information_Systems_AIS_and
_Knowledge_Management_A_Case_Study

5. Accounting for Flexibility and Efficiency: A Field Study of

Management Control Systems in a Restaurant Chain by THOMAS
AHRENS & CHRISTOPHER S. CHAPMAN
https://onlinelibrary.wiley.com/doi/abs/10.1506/VJR6-RP75-7GUX-XH0X
References
• Creswell, J. (2014). Research Design: Qualitative, Qunatitative & Mixed Methods Approaches, 4th
Ed. USA: Sage Publications Ltd.
• Portus, L. et al (2018). Doing Social Science Research: A Guidebook. Philippine Social Science
Council.
• Smith, M. (2003). Research Methods in Accounting. Los Angeles: Sage Publications Ltd.
• Ochotorena, Fe. (2020, September 25). Facilitating the Learner’s Research Journey into a Better
Normal. Webinar presented by Philippine Institute of Certified Public Accountants (PICPA)
• Moura, F. Cross-Sectional x Longitudinal Studies I Marketing Research #3. Retrieved October 25,
2019, from https://www.youtube.com/watch?v=heB-oWVqM1g
• Streefkerk, Raimo. (Revised on June 19, 2020). Qualitative vs. quantitative research. Retrieved
from https://www.scribbr.com/methodology/qualitative-quantitative-research/
• What is fieldwork? (2016, June 14). Retrieved from
https://www.youtube.com/watch?v=HX23ULxZswY