In defence of triangulation: A critical realist approach to mixed methods research in management accounting |
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Authors: | Sven Modell |
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Institution: | aAccounting and Finance Group, Manchester Business School, University of Manchester, Crawford House, Booth Street West, Manchester M15 6PB, United Kingdom |
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Abstract: | The notion of triangulation constitutes a key component of mixed methods research but has been contested on ontological and epistemological grounds, especially where this entails integration of theories and/or methods rooted in different philosophical assumptions (or paradigms). Drawing on critical realism, this paper addresses two criticisms of the use of triangulation in mixed methods research straddling between the functionalist and interpretive paradigms, namely (1) its propensity to suppress variations in situated meanings and (2) its treatment of empirical observations as objectively verifiable rather than inherently theory-related. The modified notion of triangulation advanced in this paper counters these criticisms by re-conceptualizing it as firmly grounded in abductive reasoning. This provides a foundation for maintaining researchers’ sensitivity to context-specific variations in meanings in efforts to derive theory-related explanations. The possibilities of using such a modified notion of triangulation in management accounting research are illustrated through a review of two empirical studies straddling between the functionalist and interpretive paradigms. |
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Keywords: | Critical realism Management accounting Mixed methods research Triangulation Validation |
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