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Mixed methods in accounting: a field based analysis

Mixed methods in accounting: a field based analysis 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/approachThis 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.FindingsThe 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/implicationsThe study is limited to a five-year period and the prevalence of applicable MMR articles during that period in two journals.Practical implicationsThis 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/valueThis study is the first systematic examination of how mixed methods is used in accountancy research as reflected in South African journals. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Meditari Accountancy Research Emerald Publishing

Mixed methods in accounting: a field based analysis

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References (36)

Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
2049-372X
DOI
10.1108/medar-11-2018-0403
Publisher site
See Article on Publisher Site

Abstract

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/approachThis 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.FindingsThe 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/implicationsThe study is limited to a five-year period and the prevalence of applicable MMR articles during that period in two journals.Practical implicationsThis 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/valueThis study is the first systematic examination of how mixed methods is used in accountancy research as reflected in South African journals.

Journal

Meditari Accountancy Research – Emerald Publishing

Published: Nov 12, 2019

Keywords: Theory; Pragmatism; Methodology; Accounting; Mixed methods research

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