Beruflich Dokumente
Kultur Dokumente
Zahirul Hoque
Deakin University, Australia
Abstract: Multiple theoretical perspectives or research methods permit a
wider and richer understanding of accounting practice than methodologically
a singular approach. This claim, by some accounting researchers, advocates
the use of a variety of theories and research methods, namely ‘triangulation’,
as a way of taking advantage of their complementariness and building a more
holistic analysis. This chapter illustrates the various forms of triangulation
that can be applied in accounting research. The message of this chapter is that
whilst conventional ‘paradigms’ can usefully explain qualitative, case study
research, they need to be located in analyses embracing subjective and
institutional factors for an adequate understanding of their import. As well as
being a plea for greater theoretical plurality, the chapter also suggests a
variety of research methods which can be developed jointly within a single
study.
Keywords: Theory-triangulation; data-triangulation; investigator-
triangulation; multiple perspectives.
1. Introduction
Some accounting researchers in recent years have become interested in using a
variety of theoretical perspectives or research methods developed jointly to
understand an organisational phenomenon such as management accounting
practice (Ansari and Euske, 1987; Berry et al., 1991; Ansari and Bell, 1991; Hoque and
Hopper, 1994; Covaleski, et al., 1985; Carpenter and Feroz, 2001). This approach was
prompted by the perceived inadequacies of a single theory or research method for
tapping the wider aspects of management accounting practice. Multiple approaches
to research can lead to a more holistic understanding of how a management
accounting system operates within its context. This chapter introduces the various
forms of triangulation that can be applied to study accounting practice. As argued in
the chapter, triangulation approaches have the potential to provide us with better
understandings of management accounting practice.
The remainder of this chapter is organised as follows. The next section
introduces the meaning of triangulation. Section three discusses the various forms of
triangulation. Section four outlines the limitations of triangulation approaches. The
last section provides conclusions.
2. Meaning of Triangulation
The Collins English Dictionary and Thesaurus (1993, p. 1237) defines triangulation
as ‘a method of surveying in which an area is divided into triangles, one side (the
base line) and all angles of which are measured and the lengths of the other lines are
calculated trigonometrically’. It has long been used by navigators and military
strategists as a strategy that uses multiple reference points to locate an object’s exact
position (Smith, 1981). In social science research, the term ‘triangulation’ refers to
the use of multiple strategies in the study of the same phenomenon (Campbell and
Fiske, 1959; Denzin, 1978, 1983; Jick, 1979). A triangulation approach draws from
multiple theoretical perspectives and research methods and can help a researcher
capture a comprehensive, holistic and contextual portrayal of events or the social
phenomena under study (Vidich and Shapiro, 1955; Webb et al., 1966; McCall and
Simmons, 1969; Sieber, 1973). As Bouchard (1976, p. 268) argued, such an approach
enhances our belief that the results (empirical) are valid and not a methodological
artefact.
3. Forms of Triangulation
Various types of triangulation can be employed for studying management
accounting practice namely theory triangulation, data triangulation and investigator
triangulation. These are discussed in turn.
3.1. Theory Triangulation
Theoretical triangulation involves using various factors from a variety of theoretical
perspectives simultaneously to examine the same dimension of a research problem.
Considerable accounting research advocates this form of research approach (see, for
example, Covaleski et al., 1985, 1996; Ansari and Euske, 1987; Berry et al., 1991;
Ansari and Bell, 1991; Carpenter and Feroz, 1992, 2001; Hoque and Hopper, 1994;
Hoque et al., 2004; Abernethy and Chua, 1996; Geiger and Ittner, 1996; Klumpes,
2001). These researchers believe that a single theoretical paradigm is inadequate for
tapping into a comprehensive understanding of accounting practice.
There can be two types of theoretical triangulation. One type of theoretical
triangulation can be ‘within-same tradition’ that uses multiple theories with no
differences in their epistemological, ontological and philosophical assumptions.
Examples of this would be the use of technical-rational choice models (Chapter 1),
human-relations theory (Chapter 2), contingency approach (Chapter 3), and agency
theory (Chapter 4) to research management accounting practice in an organisation.
in advance, choose one, and then test its efficacy in the field with a view to
confirming, modifying or rejecting it. Another is to carry a variety of possible
perspectives into a pilot study to establish which is most meaningful in content for
later use in the main study. This emergent strategy carries the danger of theoretical
eclecticism and a lack of focus, but it has the advantage of creating theory from the
extant situation and, as was found to be the case in prior research, to permit the
insights of a various theoretical approaches to inform the actual problem
simultaneously.
There has been interesting management research on theoretical triangulation
(see Academy of Management Review, October 1989 and October 1999), which
accounting research has neglected (see Modell, 2005, for exceptions). This invites
questions of how one can combine theories with different ontological and
epistemological assumptions. Can intuitive observation that competing theories
each contain some validity be pursued without losing theoretical coherence? Works
by Gioia and Pitre (1990) and Lewis and Grimes (1999) on theoretical triangulation
are useful here. They recognise the impossibility of integrating theories with
irreconcilable assumptions. Instead they advocate a dialectic that compares results
and explanations from divergent theories to establish paradoxes, conflicts, and
contradictions. The insights from alternative theories help extend or revise one’s
own theoretical stance and understanding of the topic under scrutiny. Lewis and
Grimes’(1999) strategy for multi-paradigm research proceeds by ascertaining the
different assumptions of each paradigm: then analyses data using codes from the
constructs and protocols of each; and rebuilds one’s focal theory by comparing and
contrasting each set of results to establish differences and contradictions.
To the best of our knowledge no accounting research has consciously
followed a theoretical triangulation strategy from the outset but examples of work
in this genre exist. Ansari and Euske’s (1987) research on the use of accounting
information in a US military organisation employed three theoretical perspectives:
the technical-rational theory, socio-political perspective and institutional theory.
They pointed out that the alternative theoretical perspectives coexist insofar as
different individuals use the accounting data differently in an organisation.
Likewise, Berry et al. (1991), in their study of control in a financial services company,
used a variety of different theoretical perspectives namely, management control
model, cybernetic approach, behavioural approach and contingency theory.
According to Berry et al., multiple theoretical perspectives, with their different
epistemological assumptions, can be seen as complementary in that they offer
alternative explanations of the same empirical data. Carpenter and Feroz’s (1992 and
2001) work on the decision-making process in the state of New York employed four
theoretical perspectives: economic consequences theory, traditional-rational theory,
power-political theory and institutional theory. They demonstrated that various
theoretical perspectives can complement each other and add richness to the analysis.
Hoque and Hopper’s (1994, 1997) work, concerning management control in a
5. Conclusions
This chapter sought to demonstrate that triangulation approaches have a potentially
important role to play in accounting research. The basic point in this paper is that no
singular theory can fully explain the complexity of accounting practices. This
expectation is consistent with the thesis put forwarded by Lakatos (1976) and
Feyerabend (1978, 1990) where it has been suggested that no theories can have a
monopoly on explanation because there is some virtue in each individual theory,
and collectively, they add to an understanding that accounting is indeed a
paradoxical phenomenon (see also Morgan, 1988; for details, see Ardill, 2000).84 The
chapter argues that the use of theoretical triangulation means that the weaknesses in
each single theory will be compensated by the counter-balancing strengths of
another. Multiple theories within a theoretical triangulation approach, however, are
not to be taken as mutually exclusive; they complement each other (Klumpes, 2001).
Data triangulation can provide the researchers powerful solutions to offset the
problems of relying too much on any single data source or method by increasing the
validity and credibility of the research findings of their study(s). This suggests, for
example, that accounting researchers can use quantitative data in research that is
essentially qualitative and interpretive in design. The use of multiple field
researchers behoves the researcher to take full advantage of the opportunity to seek
confirmation of ‘factual’ data in the situation under study providing the researchers
have different background, training, etc.
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Zahirul Hoque
Deakin University, Australia
Abstract: Any research involving human and animal subjects requires ethical
clearance from the relevant institution. All educational and research
institutions have research and ethics policies and requirements. The ethics
policy requires that the researcher take the utmost care or safety of the
research participants involved to avoid any detriment – or risk of detriment –
to any person or entity directly involved. This chapter provides some advice
on how to deal with human subjects in research. It also outlines some key
issues.
Keywords: Human ethics; ethics policy; ethical issues in research.
1. Introduction
Ethics and ethical principles extend to all spheres of human activity. They apply to
our dealings with each other, with animals and the environment. They should
govern our interactions not only in conducting research but also in commerce,
employment and politics.85 In value-free social science, codes of ethics for
professional and academic associations are the conventional format for moral
principles (Christians, 2000, p. 138). Ethical clearance for academic research projects
and other research proposals such as student assignments and higher degrees by
research (HDR) which involve human subjects, including animal species, now
becomes a requirement. However, ethical clearance is not required for any archival
research based on information in the public domain, unless such research involves
materials likely to affect human or statistical data from which the identity of an
individual may be inferred.
If you are an academic researcher or a HDR student, your research involving
human and animal subjects will require the approval of the relevant University
ethics committee, in accordance with the University policies. All research and