Quality in Qualitative Studies: The Case of Validity, Reliability and Generalizability

The concern over the subject of quality judgement of qualitative research has led to the emergence of several varied positions. Whichever labels used in describing the positions, each has a distinctive character. To attempt to an understanding of the meaning of the quality criteria of validity, reliability and generalizability in qualitative research, this paper provides a review of relevant literature of recent years. To check on the extent of their reporting in research papers, a total of 15 accounting research recently published in top-ranked accounting journals have been selected. Except for one paper, the rest has failed to provide detailed discussion on the validity, reliability and generalizability of their research. But this would not necessarily mean that the concerned researchers have disregarded the aspects of validity, reliability and generalizability during the conduct of their research. Perhaps the only way to find out the truth is by asking the researchers themselves the relevant questions.