Positivist Paradigm Research Articles

Electronic Tax Services and the Ease of Tax Compliance in Nigeria

In order to increase tax compliance, the FIRS introduced the electronic tax services. Therefore, this study was undertaken in order to ascertain if the electronic tax services have significant impact on the ease of tax compliance. Anchoring on the positivism paradigm, the survey design was picked as the research design. The questionnaire been the instrument adopted for data collection, was distributed to 106 carefully selected from the infinite population. Using the PPMC in analysing the primary data, the study’s assessment found “e-registration”, “e-stamp duty”, “e-tax payment”, “e-receipt”, “e-filing”, and “e-TCC” all have significant impact of the ease of tax compliance with 0.000 value of significance across board. The study further ascertained that all the six e-tax services have positive correlation with the ease of doing business. Finally, the correlation result implies strong correlation between e-registration, e-filing, e-TCC and ease of tax compliance with the value of 0.763, 0.678, and 0.603 respectively while e-stamp duty, e-tax payment and e-receipt and ease of tax compliance implies moderate relationship with the value of 0.580, 0.582 and 0.603 respectively. Recommendations made base on the result are; proactive steps by FIRS to create awareness and increase knowledge on the taxpayers’ registration through the e-tax services using various enlightenment and tax education measures; granting of certain incentives for users of the e-tax services; the issue of system downtime should be addressed by putting in place measures that can address the issue; filing of returns using e-filing should be made in such a way that corrections and modifications can be done after filing or submission; e-receipts should be sent to the taxpayer’s email and the e-TCC has made it easier for taxpayers hence should be upheld. The conclusion made by the study is that there is the presence of impact hence, e-tax services have significant impact on ease of tax c

When ethnography meets scientific aspiration: a comparative exploration of ethnography in anthropology and accounting

Purpose This paper aims to contribute to the ongoing methodological discussions surrounding the adoption of ethnographic approaches in accounting by undertaking a comparative analysis of ethnography in anthropology and ethnography in qualitative accounting research. By doing so, it abductively speculates on the factors influencing the distinct characteristics of ethnography in accounting and explores their implications. Design/methodology/approach This paper uses a comparative approach, organizing the comparison using Van Maanen’s (2011a, 2011b) framework of field-, head- and text-work phases in ethnography. Furthermore, it draws on the author’s experience as a qualitative researcher who has conducted ethnographic research for more than a decade across the disciplines of anthropology and accounting, as well as for non-academic organizations, to provide illustrative examples for the comparison. Findings This paper finds that ethnography in accounting, when compared to its counterpart in anthropology, demonstrates a stronger inclination towards scientific aspirations. This is evidenced by its prevalence of realist tales, a high emphasis on “methodological rigour”, a focus on high-level theorization and other similar characteristics. Furthermore, the scientific aspiration and hegemony of the positivist paradigm in accounting research, when leading to a change of the evaluation criteria of non-positivist research, generate an impoverishment of interpretive and ethnographic research in accounting. Originality/value This paper provides critical insights from a comparative perspective, highlighting the marginalized position of ethnography in accounting research. By understanding the mechanisms of marginalization, the paper commits to reflexivity and advocates for meaningful changes within the field.

Influence of Credit Risk Management on Financial Performance of Commercial Banks in Kenya

The management of credit risk in commercial banks determines the banks' financial performance, which predominantly influences the quality of the loan portfolio and the nature of credit administration programs as a whole. By ensuring that credit risk is effectively managed, the primary objective of credit risk management is to generate a high-quality, stable, large, and growing flow of net interest income for banks. This objective is achieved by ensuring that banks can meet the needs of their customers. This study determined the effect of credit risk management on the financial performance of Kenyan commercial banks. The investigation was founded on the portfolio theory. The paradigm of Positivism served as the philosophical foundation for the investigation. The study incorporated both explanatory and longitudinal research designs into its methodology. The study's target population consisted of 32 Commercial Banks in Kenya. The study utilized panel data consisting of time series and cross-sectional data spanning a decade from 2010 to 2019. Using Eviews, descriptive and inferential statistics were used to analyze the collected data, which was then presented in tables and figures. The study found out that Credit risk management had an insignificant negative relationship with Return on Equity (ROE) (F=87.02884, p<0.05) and Return on Assets (ROA) (F=118.1208, p<0.05). Arising from the study findings, it is observed that credit risk management has a negative effect on financial performance measure either in ROA or ROE, it is recommended that commercial banks should keep this parameter as minimum as possible so as not involve in loss making undertakings.

Hospital Costing Methods: Four Decades of Literature Review

This study aims to identify and classify the costing methods used in hospitals in recent decades and to analyze the research carried out in this area, to identify and characterize the main lines of research and the research paradigms used. To this end, a systematic literature review was carried out, mapping 1067 articles collected from the ISI Web of Science and Scopus databases. The articles were selected by two independent researchers. To ensure the quality of the SLR, AMSTAR 2 was used as well as matrices for quantitative studies, and for qualitative articles. Additionally, the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) systematic review process was followed to systematize the article selection process. Of the 1067 articles screened, 172 articles met the inclusion criteria. The results point to a growing interest among researchers and a predominance of the positive paradigm, albeit with an increase in interpretative research. There is a growing production of descriptive analyses of hospital processes and the costing of pathologies, with a predominance of the ABC method and analyses of costs and reimbursements for diagnosis-related groups. As a contribution, a conceptual model is proposed that aims to help the performance of hospital institutions, as well as a proposal for a future agenda based on this model.

Engagement of Educators in Private Family Business Schools: The Role of a Healthy Leadership Environment

Educators play a crucial role in youth preparation, education, work, and life. They manage classroom environments, engage learners, and act as leaders. The public education system in South Africa is facing a crisis, with private family business schools (PFBSs) emerging. Educators in South Africa face challenges in youth preparation, education, work, and life, requiring a healthy leadership environment to manage classroom environments and engage learners. Thus, a healthy leadership environment is essential for educators to feel involved in their work. However, low employee engagement levels can lead to economic challenges such as unemployment, poverty, and inequality, exacerbated by illiteracy. This paper summarises the arguments and counterarguments within the scientific discussion on the issue of the significance of apt leadership for employee engagement. The aim of the paper was to examine the extent to which leadership predicts levels of engagement of educators in private family business schools. The relevance of this scientific study is that it gives key information to leaders in private family business schools on how leadership is paramount for educators to be engaged. The investigation of the topic in this study is carried out in the following logical sequence: Introduction, literature review, methodology, data analysis and results, discussion, recommendations, conclusion, limitations, future research, acknowledgements and research funding and references. The study followed an explanatory, non-experimental research design using a positivist research paradigm and approached this study from a unique axiology, ontology, epistemology, technique, and rhetorical stance that set the tone for ontological, epistemological, methodological, axiological, and rhetorical positions. Using a census sampling technique, data was collected using structured, self-administered, emailed, and drop-off questionnaires. This study’s hypothesis was tested using appropriate inferential statistics. Non-parametric analysis techniques were used to test the research hypothesis. The research empirically confirms and theoretically proves that leadership predicts engagement levels of educators in PFBSs. The results of the study can be helpful to leaders in private family business schools in the Eastern Cape Province, South Africa and other regions of the world.

Parental influence on next-generation family members in South African Black-owned family businesses

PurposeThere are many factors that contribute to a person's career choice. The decision of whether or not to join the family business is certainly most influenced by parents. The aim of this research is to determine how much of an impact parents have on their next-generation family members' (NGFMs) decision to join the family business.Design/methodology/approachFollowing a positivistic paradigm, a cross-sectional design was followed using a quantitative, self-administered questionnaire through a judgemental sampling technique. A structured questionnaire was distributed to South African respondents who have parents who own a family business. The data were analysed using Statistica.FindingsThe results indicate that parental style, culture, self-efficacy and parental identification were found to influence the NGFMs' intention to join the family business significantly. Their decisions can be influenced by several factors, and parents can better manage these aspects by being aware of these influencing factors.Practical implicationsGiven the imminent ageing of a large cohort of senior leaders, this research adds to the body of knowledge by highlighting the necessity for committed, willing and ready next-generation family members (NGFMs) to ensure efficient succession in family businesses. Therefore, effective management is required for succession-planning, particularly from the perspective of the successor.Originality/valueThis study, therefore, responds to calls for more in-depth quantitative studies on family businesses in general and on Black-owned family businesses in South Africa in particular. This study will evaluate the significance of parent influence on NGFMs to join Black family-owned businesses in South Africa. This research will assist family business owners and their families in understanding their children's intentions, designing and evolving an appropriate system to instill necessary traits, skills and attitudes in the children, preparing them for upcoming challenges, adding new perspectives to the family business and ensuring its profitability and long-term growth.

ENTERPRISE RISK MANAGEMENT AND COMPANY PERFORMANCE: EVIDENCE FROM EAST AFRICA

Objectives: The main objective of this study was to examine influence of ERM on company performance, to compare the influence of ERM on company performance before and after the operationalization of the EAC- Common Market and make recommendations on how the adoption of ERM can enhance company performance. Methodology: We adopted a positivist paradigm in a quantitative analysis using non-probability sampling to select 42 out of 76 listed companies. We adopted secondary data from academic databases and annual reports and analysed the data using SPSS to generate results. Findings: ERM has no significant influence on company financial performance represented by ROA, ROE, TBQ and PER. The study also revealed that majority of the listed companies did not adopt ERM after the operationalization of the EAC- Common Market in 2010, which may have been due to the high costs associated with its implementation.

Gender differences in academic buoyancy among first-year undergraduate university students

First-year students at universities continue to experience adjustment challenges which are an indication of low academic buoyancy. Academic buoyancy is a student’s ability to succeed amidst academic difficulties and setbacks in academic settings. This study examined the gender differences in academic buoyancy among first-year undergraduate students in one public university in western Kenya. Within the positivist research paradigm, the study adopted a cross-sectional survey research design. The sample size of the study comprised 213 first-year students, selected using a simple random sampling method. The Academic Buoyancy Scale was used to collect data. An independent samples t-test was used to test the hypothesis. The results indicate that there is a statistically significant difference in the academic buoyancy scores for males and females [t (211) = -5.178, p <.001], but the magnitude of the differences in the mean was moderate (eta squared=.113). Thus, the male first-year students registered comparatively higher academic buoyancy than their female counterparts. This implies that male students have better coping mechanisms for environmental stressors at the university as compared to their female counterparts. The study recommends that counselling staff at universities should develop gendered orientation programmes to enhance the academic buoyancy of female first-year students. Moreover, universities should develop more focused academic orientation and nurturing among all first-year students to uplift academic buoyancy in all the courses for which they are registered.

The Evaluation of Work Life Balance Strategies on the Performance of Female Entrepreneurial Businesses in Harare, Zimbabwe

The main purpose of the study was to investigate the effects of work-life balance (WLB) approaches on the productivity of female businesswomen in Harare, Zimbabwe. A positivist paradigm, a quantitative technique and a descriptive research design were utilized during the research. A sample of 100 randomly chosen female entrepreneurs was used to gather quantitative data utilizing electronic and self-administrated structured questionnaires. Classical Linear Regression analysis, Analysis of Variance (ANOVA), and Pearson's correlation analysis were used to analyze the data. According to the study findings, female entrepreneurs in Harare integrated both work and home strategies to manage work-life balance. Employing competent and skilled workers, ranking tasks in terms of their priority levels, and scheduling work activities emerged as the highly effective work strategies from the study results. Correspondingly, the most effective home strategies involved hiring aids to lessen the workload, catering to urgent needs while at work and placing a higher priority on family pressing issues. The results also showed a positive correlation between home strategies and business performance as well as a substantial positive association between work strategies and business performance. The study concluded that integrating work and home techniques enabled female-owned businesses to operate better. The study suggested further research be done on the work-life balance of family-owned businesses, where both the wife and the husband were involved in the day-to-day running of the business, as well as that female entrepreneurs use the aforementioned strategies to improve their work-life balance and the performance of their businesses.

The Kano Model Assessment Framework for Soil Environmental Quality under Good Governance Doctrine of Bank Independence and Accountability for Code of Conduct towards Corporate Ethics

Bank trading is basically observed in their traditional agreements of bargaining products and services. However, in terms of meeting and complying with global economic standards set by WTO to promote sustainable development, known as the doctrine of good governance, it is certain that corporate practices will be lacking explanatory tools for achieving corporate ethics as their culmination of bank independence and accountability to civil society. This paper aims to map the importance of bank independence and its accountability using the Kano model assessment in addressing issues of concern in trade-environmental problems under WTO economic standards. Soil environmental quality is a quantitative measurement of the Kano developmental framework using a positivistic paradigm towards legal scholarship defiance of corporate ethics for culmination reflection and plotting the behavior of corporate institutions to eradicate the poverty line and promote the economic prosperity of their territory or jurisdiction by answering issues on environmental problems such as soil quality for advocacy of environmental protection under trade-environment conflicts of WTO as accountability to human society for achieving sustainable development following good governance doctrine. Business law has a dynamic performance of both the behavior of the corporate and its environment through interactions of human society in their competition market. Innovation of products and corporate services must be integrated with good governance principles using the insufficiency of their code of conduct explanatory authority to enforce trade-environment agreements in achieving human rights of sustainable development in international and global economic standards. The realization of civil rights to sustainable development is reflected in the good governance principle. The legal scholarship defiance of doctrinal research using a positivistic paradigm of objective knowledge can be recommended to other corporate practices to advocate financial intelligence through active participation in environmental calls as political agendas as intended to lessen poverty towards integration to economic transparency and ecological protection. The plotting over time can be predicted towards a comparison of constitutional rights of public welfare and safety.

Types of comprehensive approaches: contributions os hermeneutics-dialetics to research in education

This article has as its analytical object the modalities of comprehensive approaches and how they can contribute to the analysis of the phenomenon of Education. To do so, we list the articulation between hermeneutics and dialectics proposed by Habermas (1987), with the intention of overcoming the obstacles brought by approaches arising from the positivist paradigm. Thus, the objective proposed here resides in the intention to propose analytical criteria, based on Habermas' hermeneutic-dialectics (1987), applied in research in Education. Thus, it was found that the implementation of the analytical criteria studied here helps in fostering the criticality arising from dialectics, as well as the interpretation arising from hermeneutics. Another aspect observed was the high investigative potential arising from the articulation between hermeneutics and dialectics for qualitative research, especially in research in Education, considering the disclosure of symbolic, linguistic, cultural and subjective aspects.

The Kano Model Assessment Framework for Soil Environmental Quality under Good Governance Doctrine of Bank Independence and Accountability for Code of Conduct towards Corporate Ethics

Purpose: Bank trading is basically observed in their traditional agreements of bargaining products and services. However, in terms of meeting and complying with global economic standards set by WTO to promote sustainable development known as doctrine of good governance, it is certain that corporate practices will be lacking explanatory tools for achieving corporate ethics as their culmination of bank independence and accountability to civil society. This paper aims to map the importance of bank independence and its accountability using Kano model assessment in addressing issues of concerns in trade-environmental problems under WTO economic standards.
 Methodology: Soil environmental quality is a quantitative measurement of Kano developmental framework using positivistic paradigm towards legal scholarship defiance of corporate ethics for culmination reflection and plotting the behavior of corporate institutions to eradicate poverty line and promote the economic prosperity of their territory or jurisdiction by answering issues on environmental problems such as soil quality for advocacy of environmental protection under trade-environment conflicts of WTO as accountability to human society for achieving sustainable development following good governance doctrine.
 Findings: Business law has a dynamic performance of both the behavior of the corporate and its environment through interactions of human society in their competition market. Innovation of products and corporate services must be integrated with good governance principles using the insufficiency of their code of conduct explanatory authority to enforce trade-environment agreements in achieving human rights of sustainable development in international and global economic standards. The realization of civil rights to sustainable development is reflected with the good governance principle.
 Recommendations: The legal scholarship defiance of doctrinal research using positivistic paradigm of objective knowledge can be recommended to other corporate practices to advocate financial intelligence through active participation to environmental calls as political agendas as intended to lessen poverty towards integration to economic transparency and ecological protection. The plotting over time can be predicted towards comparison of constitutional rights of public welfare and safety.

The effect of digital marketing communications on Adit Sopo Jarwo's animation brand awareness and brand reputation through children's educational content

<p><em> Indonesian animation should be able to compete with foreign animation, but in fact the broadcast of Indonesian animation in Indonesia is still inferior, especially on national television. To keep up with overseas animation, especially in the national market, there needs to be a creative strategy in marketing these local animations to increase brand awareness and a good brand reputation so that Indonesian animation can be a major choice for animation shows, as MD Animation does by utilizing the technology. Social media is a means of presenting educational content to children to increase the brand awareness and reputation of their product, the Adit Sopo Jarwo animation. This study aims to find out the effect of digital marketing communication on Adit Sopo Jarwo's brand awareness and animation reputation through child education content, a survey was conducted on followers of @mdanimation's Instagram account. In this study, the theory used is digital marketing communication theory, brand awareness, brand reputation and stimulus, organism, and response (SOR) theory, which is to see how the response from the audience affects brand reputation. This study used a positivist paradigm with a quantitative approach and used survey research methods and data analysis techniques using path analysis. The samples used in this study were 387 respondents with sample determination using purposive sampling. The results of this study were obtained in that digital marketing communication was shown to have a direct and significant influence on brand reputation. In addition, the results of the analysis with the Sobel test show the influence of the brand awareness variable as an intervening variable between the digital marketing communication variable and the brand reputation, so it can be said that the indirect effect or indirect influence is significant. </em><strong></strong></p>

Research Trends in Library and Information Science in South Africa and Nigeria: A Content Analysis

Abstract A review of the research trends in library and information science (LIS) is important as it provides insight into the research practices of scholars in the field. This study investigated the research trends in master’s and doctoral research outputs relating to LIS produced in Nigeria and South Africa between 2009 and 2015 to identify the most researched subject areas and the most neglected subject areas in LIS research in the two countries. A total of 400 master’s and doctoral research outputs produced in Nigeria and South Africa were analysed by means of a qualitative content analysis, and 15 research areas were created by means of modified subject categorisation adopted from the extant literature. The findings were that the most researched subject area in both countries was human information behavior in respect of both master’s and doctoral research outputs. The least researched areas in LIS research outputs in Nigeria were archives and records management, LIS history and developments, bibliometrics, scientometrics and informatics, knowledge and information resource management. In South Africa, bibliometrics, scientometrics and informatics were the least researched areas in respect of doctoral research outputs, and LIS education and pedagogy were the least researched areas in master’s research outputs. The positivist research paradigm was more prevalent. The implication of the findings is that LIS schools in Nigeria and South Africa need to focus more on research areas that deal with current trends and challenges confronting the profession. In today’s world of work, most services are driven by information technology and research should be directed towards addressing the implementation of recent trends in the profession. Since the sample framework used for Nigeria was low, it may not be appropriate to generalise this finding to other institutions.

Effects of Contract Governance on the Relation of Partnership Critical Success Factors and the Performance of Malaysia Public-Private Partnership Initiatives

Much research has been carried out to discover partnership critical success factors that influence public-private partnership success. Since most public-private partnership projects are long-term in nature and include contractual arrangements, there is still a lot to learn about contract governance’s role in public-private partnership performance. Therefore, this study examines the effect of contract governance on the relationship between partnership critical success factors and partnership performance in Malaysia. Stakeholder Theory serves as the underpinning theory for this study. This study employed a quantitative method based on the positivist paradigm to distribute questionnaires. The information was collected from 261 contracting parties’ officials in Malaysian public-private partnership projects regulated by the Malaysian Public-Private Partnership Unit, and a stratified random sampling method was employed. The structural equation model analysis found that eight out of ten hypotheses were supported. According to this study, it has been established that contract governance has a direct favorable influence on partnership performance. However, it is also found that contract governance does not moderate the relationship between partnership critical success factors and partnership performance. Due to time constraints and the emergence of the COVID-19 pandemic, this study was from a cross-sectional viewpoint and adopted a quantitative methodology. The findings of this study are important in the contract governance and partnership performance literature, providing policymakers and concessionaires with new information on the impact of contract governance on public-private partnership project performance. Managers of public-private partnership projects should also be able to enhance their projects’ performance by understanding how contract governance influences the performance of their projects.

Pengaruh Budaya Organisasi Dan Komunikasi Interpersonal Dengan Komitmen Karyawan Es.Clo

In a company, organizational culture and interpersonal communication between employees often have great significance in work commitments because commitments are related to acceptance, health, and maintenance. With this phenomenon, research wants to know how significant the relationship with commitment is through organizational culture and the effectiveness of interpersonal communication. This research was conducted on employees of Es. Clo is a clothing start-up in Bandung, Indonesia. The population in this study was 15 people; considering the small population, the researchers took all employees as samples. Through quantitative research methods and the positivism paradigm, researchers tested multiple regression analysis to see the influence of organizational culture and interpersonal communication's effectiveness on employee work commitment. Based on the study's results, it was shown that there was a positive and simultaneous influence of the two variables on influencing work commitment. This was shown from the ANOVA table test, which showed a positive influence between organizational culture and interpersonal communication with Es. Clo's employee commitment. The organizational culture of the Es. Employees have understood Clo company in terms of rules, norms, dominant values ​​, and organizational climate.

The influence of sensory branding strategies in-store on consumer preference: The South African skincare industry

Brand experience has a direct relationship with brand loyalty, compelling businesses to manage consumers’ brand experience. A vehicle for creating memorable brand experience is the utilisation of sensory branding, which is especially relevant to the skincare industry. The aim of this study was to investigate desired sensory branding strategies when shopping for skincare products in-store and the effect thereof on consumer preference. This study made use of a positivistic research paradigm and a descriptive research design. The sampling procedure utilised in this study was non-probability sampling, and the technique used was convenience sampling. The sample comprised 321 consumers who had bought skincare in-store at the time of the study, and a web-based self-administered questionnaire, distributed via a link on Facebook, Instagram and LinkedIn, as well as sent via e-mail to an existing mailing list, was used to collect the data. Once the data was collected, both descriptive and inferential statistics were utilised to analyse and interpret the data. From the empirical data collected in this study, it was found that visual, olfactory and tactile stimuli had the largest positive influence on the experience of shopping for skincare in-store. Furthermore, it was noted that only traditional olfactory and tactile stimuli had a direct relationship with consumer preference. From the results of this study it was concluded that the most important demographic factors for marketers to base their sensory branding strategies on was age, gender and budget. Furthermore, with specific reference to the skincare industry, consumers between the ages of 45 and 60 years were identified as a desirable target audience. Additionally, as olfactory and tactile stimuli were highlighted, it was recommended that brands facilitate interaction with the product through the use of fragrance testers or an in-store beautician, thereby stimulating both senses simultaneously.

The Positivism Paradigm in Internal Audit Research: A Perspective of Contemporary Accounting Research

ABSTRACTThis study aims to investigate the dominance of research with the paradigm of positivism in accounting, especially research related to the internal function of audit. The dominant paradigm in accounting research to date is the positivist paradigm. In internal audit, all things are not only seen from the facts that are on the surface and concluded directly from the existing data, but also must understand the meaning contained on it. Therefore, it is necessary to have another paradigm that contradicts positivism and covers its limitations. Anti-positivist paradigms, that are interpretivism, radical humanist, radical structuralist, critical, and postmodernist paradigm, should be widely used in internal audit research. The anti-positivism paradigm raises the heterogeneity of the mainstream paradigm which has a positive impact on the development of internal audit research.Keyword: Paradigma Positivism, Internal Audit, Qualitative Research Method

MARKETING COMMUNICATION STRATEGIES FOR INCREASING THE SALES OF DIGITAL PRINTING PRODUCTS


 
 
 
 The printing industry, especially digital printing, has experienced rapid advancement amidst fierce competition and increasing technological progress. Marketing communication strategies have become crucial in achieving product marketing goals. This study focuses on understanding marketing communication strategies in the printing industry, specifically digital printing. Utilizing the 7P marketing mix theory, the study employs a qualitative descriptive method with data collection through observation, interviews, and documentation. The post- positivism paradigm is adopted with triangulation technique for data validity. The aim is to uncover company marketing strategies, enhance sales, and identify supporting and hindering factors in marketing. The results of the current study show that the implementation of marketing strategies seem to yield positive effects. The latter points are caused by factors such as product quality, affordable price and excellent after-sales quality. The implications of the results are also discussed.
 
 
 

Breaking incommensurability boundaries? On the production and publication of interparadigmatic research

PurposeThis essay takes issue with the incommensurability thesis, which assumes that meaningful research work across different paradigms cannot occur. Could it be that the thesis understates the case for meaningful relationships to develop across paradigms? Is it possible that researchers can authentically and rewardingly collaborate across paradigms and create joint studies published in established journals?Design/methodology/approachBased on the observation that interparadigmatic research exists, the authors investigate two questions. How is interparadigmatic research expressed in the accounting research literature? How can we comprehend the process that underlies the development and publication of interparadigmatic research, focusing on cohabitation involving the positivist and interpretive paradigms of research?FindingsTo deal with the first question, the authors focus on two interparadigmatic articles: Greenwood et al. (2002) and Paugam et al. (2021). The authors find each article showcases a dominant paradigm – whereas the role of the other paradigm is represented as secondary; that is, complementing and enriching the dominant paradigm. To address the second question, the authors rely especially on their involvement as coauthors of three interparadigmatic studies, published between 2019 and 2022 in FT50 journals. The authors’ analysis brings to the fore a range of facilitators that fit their experiences, such as the development of cross-paradigmatic agreement within the authorship to cope with the complexity surrounding the object of study, the crafting of methodological compromises (e.g. regarding the number of documents to analyze) and the strategizing that the authorship enacted in dealing with journal gatekeepers.Originality/valueFrom the authors’ experiences, they develop a model, which provides a tentative template to make sense of the process by which interparadigmatic research takes place. The model highlights the role of what the authors call “epistemic mediation” in producing interparadigmatic studies.