Qualitative generalising in accounting research: concepts and strategies

TLDR

The paper aims to develop a comprehensive framework of concepts and strategies for qualitative generalisation in accounting research, equipping researchers with tools to justify and enhance the general applicability of their findings. The authors synthesize multidisciplinary qualitative literature from education, health sciences, sociology, information systems, management, marketing, and accounting to construct this framework. The study proposes two overarching generalisation concepts and associated strategies, identifies key factors that affect the quality of generalisation, and provides arguments for the broader applicability of qualitative accounting research.

Abstract

Purpose – The purpose of this paper is to identify and articulate concepts and approaches to qualitative generalisation that will offer qualitative accounting researchers avenues for enhancing and justifying the general applicability of their research findings and conclusions. Design/methodology/approach – The study and arguments draw from multidisciplinary approaches to this issue. The analysis and theorising is based on published qualitative research literatures from the fields of education, health sciences, sociology, information systems, management and marketing, as well as accounting. Findings – The paper develops two overarching generalisation concepts for application by qualitative accounting researchers. These are built upon a number of qualitative generalisation concepts that have emerged in the multidisciplinary literatures. It also articulates strategies for enhancing the generalisability of qualitative accounting research findings. Research limitations/implications – The paper provides qualitative accounting researchers with understandings, arguments and justifications for the generalisability of their research and the related potential for wider accounting and societal contributions. It also articulates the key factors that impact on the quality of research generalisation that qualitative researchers can offer. Originality/value – This paper presents the most comprehensively sourced and developed approach to the concepts, strategies and unique deliverables of qualitative generalising hitherto available in the accounting research literature.