Qualitative Research: A Case for a Multi-Angle View to Enhance 'Validity'
Qualitative and quantitative organizational research methods have been fiercely debated with regards to their 'value' in terms of the 'validity' and 'generalizability' of their respective research outcomes. Qualitative or phenomenological research paradigm requires a 'holistic' approach to analysing a particular phenomenon in order to address 'validity' and 'generalizability' issues, and therefore necessitates more 'intense' and 'comprehensive' approach to data analyses. This conceptual paper adds to the current debate among the positivists and the phenomenologists on the superiority of a particular research method and, resorting to the dialectical analysis, contributes to the current literature on organizational research methods through conditionalising the 'validity' and 'generalizability' of the research outcomes under the qualitative research paradigm to the use of appropriate 'research design'. Using the microfinance sector's paradigm shift of the 1990s as a case, the paper argues that, under the qualitative research paradigm, 'viewing' and 'analysing' a qualitative set of data with a combination of two or three established theoretical constructs would help the researcher overcome the relative 'flaw' or 'incapacity' of a single theoretical construct to address all aspects of a social phenomenon under investigation, and therefore, not only enhance readers' understanding of the issue but also conclude the research with relatively more 'valid' and 'generalizable' outcomes.
Culture-Specific Forensic Accounting Conceptual Framework: A Skills Set Theoretical Analysis
Forensic accounting, given its peculiar investigative stance, requires a specific skillset on the part of the forensic accountant, that integrates accounting, auditing and investigative skills. The Jordanian Anti-Corruption Commission's (JACC) struggle to investigate Maward's, a Jordanian state-own company, suspected corruption has raised serious concerns regarding the weak state of forensic accounting in Jordan, and the need for its adaptation to suit the country's peculiar context, to successfully institutionalize at the wider societal level and benefit the state in its aim for ensuring efficient utilization of the scarce resources at its disposal. This study is an attempt to deduce a country-specific conceptual framework for forensic accounting, which can be replicated,with suitable adaptations, to other countries with similar cultural backgrounds, and put forth some theory-supported suggestions to help guide future research in the area.