Philosophical paradigms and other underpinnings of the qualitative and quantitative research methods: an accounting education perspective

Abstract

The methods followed in educating society, together with the phenomena shaping them in the process, is a major area for research, specifically in the field of accounting education. The main purpose of this paper is to provide the novice accounting education researcher with some guidelines on the research methodologies that could be applied in the field of accounting education, as well as to highlight some best practices. This paper, therefore, explores various research paradigms and their ontological, epistemological and methodological assumptions and methods in an attempt to guide the accounting education researcher in selecting a research design. This is achieved by investigating quantitative and qualitative research methodologies and the theories associated with them. Recommendations are made on the way forward for the novice accounting education researcher and a final conclusion is drawn from findings of the paper.