Theoretical bases of qualitative research in accounting sciences

Authors

DOI:

https://doi.org/10.15381/quipu.v29i60.20491

Keywords:

Accounting sciences, qualitative approach, qualitative research, quantitative approach, quali-quanti method

Abstract

The qualitative approach in the investigations of the Accounting Sciences is based on a research process that allows achieving results that are different from those of the quantitative method. The research’s general objective was to describe the main characteristics of the qualitative research’s theoretical bases in accounting sciences. A documentary analysis of 20 scientific articles of referents in the accounting sciences on qualitative research was carried out. The results were processed through Atlas. You. and shown in a narrative and conceptual form. The main results were: 1) There are various possibilities to carry out a qualitative research and 2) The qualitative approach of the investigations allows to be more open, to solve problems that could not be addressed with a different approach, and to question aspects of the quantitative research. The main conclusion was: The results of the qualitative research allow them to be used as a complementary tool to financial statements, as they are a different way of understanding the accounting process.

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Author Biographies

  • Miguel Ángel Alegre Brítez, Universidad Nacional de Asunción

    PhD in Accounting, Specialist in Techniques and Procedures for Thesis Preparation, CPA. 11 years of experience in teaching and thesis tutoring. 18 years of experience in Accounting and Auditing.

  • Chap Kau Kwan Chung, Universidad del Pacífico

    Doctor in Economics and Business Administration, graduated from the University of Seville, Spain.
    Author and co-author of scientific articles published in national and international indexed journals.
    She is editor of the Scientific Journal in Social Sciences of the Universidad de Pacífico. In addition, she teaches and tutors undergraduate and graduate courses in the area of business administration.

     

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Published

2021-09-01

Issue

Vol. 29 No. 60 (2021)

Section

Review Articles

License

Copyright (c) 2021 Miguel Ángel Alegre Brítez, Chap Kau Kwan Chung

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

AUTHORS RETAIN THEIR RIGHTS:

a. Authors retain their trade mark rights and patent, and also on any process or procedure described in the article.

b. Authors retain their right to share, copy, distribute, perform and publicly communicate their article (eg, to place their article in an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Quipukamayoc .

c. Authors retain theirs right to make a subsequent publication of their work, to use the article or any part thereof (eg a compilation of his papers, lecture notes, thesis, or a book), always indicating the source of publication (the originator of the work, journal, volume, number and date).

How to Cite

Alegre Brítez, M. Ángel, & Kwan Chung, C. K. (2021). Theoretical bases of qualitative research in accounting sciences. Quipukamayoc, 29(60), 81-87. https://doi.org/10.15381/quipu.v29i60.20491