The Research Design Maze: Understanding Paradigms, Cases, Methods and Methodologies

Abstract

The present paper introduces the logical choices available in research methodologies; which enable the drawing of correct inferences to answer the various research questions that are asked by accounting researchers.

It starts with an overview of research paradigms as fundamental beliefs that affect the ways to conduct social research, including the choice of a particular research methodology. The paper then details the elements of case study design, including the justification to choose case organizations. The sections that follow present an overview of the required data and collection methods and discuss the methods used to analyze the collected data. Considerations regarding research quality are also presented.

This paper is a useful reference or a starting point for researchers considering qualitative multi-method case study research designs.

Keywords: research paradigms, interpretive accounting research (IAR), case study research, interview techniques, constant comparative method