Quality in Qualitative Studies: The Case of Validity, Reliability and Generalizability

Azham Md. Ali, Hamidah Yusof


The concern over the subject of quality judgement of qualitative research has led to the emergenceof several varied positions. Whichever labels used in describing the positions, each has adistinctive character. To attempt to an understanding of the meaning of the quality criteria ofvalidity, reliability and generalizability in qualitative research, this paper provides a review ofrelevant literature of recent years. To check on the extent of their reporting in research papers, atotal of 15 accounting research recently published in top-ranked accounting journals have beenselected. Except for one paper, the rest has failed to provide detailed discussion on the validity,reliability and generalizability of their research. But this would not necessarily mean that theconcerned researchers have disregarded the aspects of validity, reliability and generalizabilityduring the conduct of their research. Perhaps the only way to find out the truth is by asking theresearchers themselves the relevant questions. Copyright © www.iiste.org

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Issues In Social and Environmental Accounting (ISEA) - ISSN: 1978-0591