| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 878597 | Accounting, Organizations and Society | 2014 | 5 Pages |
Abstract
This essay discusses how incorporating qualitative analyses and insight in positivist field studies can strengthen researchers’ ability to draw causal inferences. Specifically, I review how the rich institutional knowledge available in field settings can be used to increase internal validity by improving the specification of empirical models and tests and by providing greater insight into statistical results, particularly through the investigation of the causal processes linking the accounting practices and outcomes.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Christopher D. Ittner,