Triangulation Approaches in Accounting Research

Abstract

Accounting research, like many other social science disciplines, has gradually moved from qualitative to quantitative research with an emphasis on the use of multiple evidence or methods in the conduct of research. This chapter explores the concerns and implications of triangulation in the conduct of research in the social sciences, particularly in the field of accounting. Based on evidence from existing literature, the chapter submits that triangulation is an important strategy for enhancing the quality of accounting research. Accounting researchers, like those from other social science disciplines, often adopt triangulation when investigating a complex phenomenon whereby using a single data source or method may not allow an exhaustive investigation to fully understand it, hence the inability to reach a dependable conclusion. Despite the concerns and implications of use of triangulation in accounting and social science research, the chapter concluded it is a relevant approach especially at a time when adequate evidence and analytical rigor is required to substantiate research findings.