Validity and reliability in case study research in accounting: A review and experience

Abstract

Case study method has become popular in accounting research in recent times as evidenced by the increasing number of case-based research papers published in top-tier accounting journals. But, in general, they have disclosed very little information about the design of the study and the data collection and analysis methods actually followed by researchers. This paper aims to fill this gap by reviewing the existing literature related to validity and reliability issues in case study research in accounting while drawing on the systematic analytical protocol adopted in respect of two case studies conducted in Sri Lanka. Like in any other research method, the research design and data collection and analysis methods seem to be very important aspects in maintaining the validity and reliability of case studies. The review suggests that there are inherent limitations in case study research, particularly related to validity and reliability which are difficult to eliminate in full. However, minimizing the impact of such limitations on the validity and reliability of case studies seems to be possible by adopting certain strategies and tactics. In the sections that discuss the actual experience of conducting the two case studies in Sri Lanka, the specific nature of threats to validity and reliability of undertaking case study research and the strategies adopted to counter those threats were highlighted. Those who intend to conduct case study research could benefit from this paper as it provides some useful insights into the way in which case study research may be conducted in accounting that ensures validity and reliability.