Qualitative/Quantitative Methodological Dilemma in Accounting Research: Whence and Whither?

نوع المستند : المقالة الأصلية

المؤلفون

1 Department of Accounting, Faculty of Commerce, Assiut University, Egypt

2 Department of Accounting, Faculty of Commerce, Assiut University, Egypt, and Bangor University, BIBF Campus, Bahrain

المستخلص

The concern of this paper is methodological. It reports on how and why there is a debate regarding most relevant approach in the accounting research “quantitative and qualitative”; what are the solutions proposed; how the proposed solutions are affecting researcher's ontology, epistemology, and method choice.
Design/methodology/approach
The paper is based on the dialectical tradition. Dialectical thinking is deployed through dealing in details with positivistic critiques to the post-positivistic approach and vice-versa. Having been stimulated by these critiques, this paper explains the emergence of middle range solutions that emerged as proper solutions to this methodological dilemma.
Findings 
The paper concludes that middle range solutions such as abductive reasoning and triangulation of both theory and methods increased the debate between the two blocks and despite of these debates qualitative and quantitative business research have the same importance as they give a different view of the studied phenomenon.
Originality/value
The novelty of this research is the creation of a holistic review of the qualitative-quantitative methodological dilemma. Through explaining the reasons and solutions proposed for this dilemma the current research represent a valuable resource for future researchers to better position their methodological choice. This work would also be on interest to practitioners interested in keeping up with academic literature.

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