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Mixed methods research in accounting
Edited by Jennifer Grafton and Anna M Lillis
1 Introduction
While empirical accounting studies traditionally have been based on either quantitative or qualitative methods, triangulation or mixing of such methods in the data collection, analysis and interpretation also has been called for ([12] Creswell and Clark, 2007; [11] Creswell, 2009; [17] Eriksson and Kovalainen, 2008, p. 293; [47] Ryan et al. , 2002; [61] Yin, 1994, p. 92). Such "mixed methods research" has been proposed for the following reasons: to improve validity of theoretical propositions; and to obtain a more complete (less biased) picture of the phenomenon under study than is possible with a narrower methodological approach ([60] Webb et al. , 1966). It also has been considered useful in specifying research questions, familiarizing the scholar with the subject and/or context, and in confirming that all respondents understand the concepts and measures in a similar way. Mixed methods research has been recommended in uncharted regions where theoretical roadmaps do not yet exist, but where it is important to apply several methods to stay on firm ground to arrive safely at the destination (for a review, see [24] Hurmerinta-Peltomäki and Nummela, 2006, p. 440). Triangulation of methods can enable a case researcher to address a broader range of historical, attitudinal and behavioural issues, and to develop converging lines of inquiry that can be used to make case study findings and conclusions more convincing and accurate ([61] Yin, 1994, p. 92). Triangulation in its various forms has also been considered useful in improving the reliability of a study ([30] Lillis, 2006; [32] Lukka, 1988, p. 423). Some other rationales for conducting mixed methods research are ([10] Collins et al. , 2006, p. 76): participant enrichment, instrument fidelity, treatment integrity, and significance enhancement.
As the above examples suggest, mixed methods research offers researchers many opportunities. In essence, qualitative data collection and/or analysis can be combined with quantitative data collection and/or analysis either concurrently or sequentially, in one or more stages in the research process and to different degrees ([6] Brannen, 1992, pp. 12, 23; [7] Bryman, 1988; [11] Creswell, 2009, pp. 206-8). For example, the use of a qualitative method can be used to facilitate the quantitative part of the study, or...