Validation Role of Multiple-Methods in Management Accounting Research: with Emphasis on Triangulation between Case Studies and Surveys

One way to increase the validity of empirical research in management accounting is to combine qualitative and quantitative methods in the pragmatist and positivist paradigms. Applying triangulation approach prevents the incomplete, superficial and simplistic explanations, and increases the validity of the research. The purpose of this study is a comparative review of management accounting research which is done by applying triangulation between case studies and surveys. This study is a qualitative research that uses an archival data collection approach. Our findings demonstrate that various qualitative and quantitative methods, such as theory-testing and theory development approaches require specific internal and external validation since each of these methods might result in inconclusive and incomplete results when used alone. Therefore, trying in combining elements of these approaches in a more balanced way with coherent research programs improve validation efforts. Findings, also show that not only using of triangulation between case studies and surveys methods in Iranian management accounting studies is rare, but also validation of them is not considered