Theoretical triangulation and pluralism in research methods in organizational and accounting research
Accounting, Auditing & Accountability Journal
ISSN: 0951-3574
Article publication date: 16 September 2013
Abstract
Purpose
The purpose of this paper is to present a critical review of the contributions of multiple theories to accounting and organizational research, which is often referred to as “theoretical triangulation” or “theoretical pluralism”, with a particular focus on the manner in which chosen research methods have informed these efforts at theoretical triangulation.
Design/methodology/approach
The authors conduct an analysis of how to employ theoretical triangulations and methodological pluralism in accounting and organizational research. To this end, they use prior empirical evidence for illustrative purposes.
Findings
The authors argue that using theories with epistemological tensions that are captured by appropriate research methods enable one to explore different, sometimes even contradictory, layers of meanings of realities pertaining to management accounting information and processes in organizations and society.
Originality/value
The paper contributes to the thinking about the interaction between theory development and research methods chosen by demonstrating how and under what circumstances multiple theories could be meaningfully integrated and executed to provide deeper understandings of accounting and organizational phenomena.
Keywords
Acknowledgements
JEL classification: M41
Citation
Hoque, Z., A. Covaleski, M. and N. Gooneratne, T. (2013), "Theoretical triangulation and pluralism in research methods in organizational and accounting research", Accounting, Auditing & Accountability Journal, Vol. 26 No. 7, pp. 1170-1198. https://doi.org/10.1108/AAAJ-May-2012-01024
Publisher
:Emerald Group Publishing Limited
Copyright © 2013, Emerald Group Publishing Limited