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This article is concerned with issues of validity and reliability in field research. It examines the nature of, and threats to validity and reliability in field studies and documents some strategies and tactics that may be employed to counter those threats. At a time when field research is becoming an increasingly important and necessary method for more accounting researchers, it is hoped that an article such as this may provide useful reference for the conduct, communication and evaluation of field research in accounting.
Jill McKinnon (Wed,) studied this question.