QUANTITATIVE AND QUALITATIVE APPROACHES TO ACCOUNTING RESEARCH

DOI: https://doi.org/10.56815/IJMRR.V1.I2.2022/1-6

Authors

  • Rubel Saha

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https://doi.org/10.56815/IJMRR.V1.I2.2022/1-6

Keywords:

Qualitative research, Accounting research, Methodology, Mixed method research, Auditor’s, Independence

Abstract

The key objective of this paper is to assess the application of qualitative and quantitative research techniques in the arena of
accounting. While the implications of qualitative research are affected by the researcher's theoretical interests, the conclusion of quantitative research is largely based on actual data. In this study, the numerous qualitative and quantitative research methods in the many domains of accounting research are evaluated. Case studies, ethnographies, grounded theories, action research, and narrative research are just a few of the techniques that can be used in qualitative research to help build theories. Conversely, experimental and survey research is used in quantitative research to test theories developed by qualitative research. This study found that mixed method research, which blends qualitative and quantitative methods, has gained enormous appeal in the field of accounting research in recent years.

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