A Mixed Methods Approach to Accounting Research: Sharing Practical Insights

Mixed Methods (MM) studies are rich in providing a comprehensive understanding of complex research problems by combining qualitative and quantitative approaches. This methodology paper aims to share the author’s experience in applying a mixed methods convergent design to examine the expectation gap in non-financial reporting assurance in Sri Lanka. The paper discusses the rationale for choosing MM, the data collection and analysis process, and the specific steps taken to integrate quantitative and qualitative data. The study adopted a pragmatist philosophical foundation by emphasizing the need for practical problem-solving and flexibility in methods. Qualitative data were gathered through semi-structured interviews using purposive sampling. Quantitative data were collected via structured questionnaires using random sampling techniques. Separate but parallel analyses of quantitative and qualitative data were performed before the integration. Integration was planned and done very carefully to mitigate the validity and reliability issues of the study. Hence, this paper shares the challenges and practical experiences encountered during the design, data collection, data analysis, and integration stages by providing methodological insights for researchers who aim to employ MM in accounting research. Overall, the paper highlights the importance of methods triangulation in enhancing the validity and reliability of a study, while it guides managing the complexities of data integration in MM research.