The Differences Between Qualitative and Quantitative Research

Prepared by: SULTHAN HAKIM/ 145020308121003

1. Comparison Resource:
Beddewela, Eshani and Herzig, Christian (2013) Corporate social reporting by
MNCs subsidiaries in Sri Lanka. Accounting Forum, 37 (2). pp. 135-149.
Boyle, Doughlas M., et all (2016) Accounting Student Academic Dishonesty:
What Accounting Faculty and Administrators Believe., The Accounting
Educators Journal., Special Edition., pp. 39-61

Criteria Quantitative Method Qualitative Method

Research Purpose Tested the theory. Build and or critizize the

Since todays accounting theory.
students will become It shown in the introduction
tomorrows accounting section which stated that, in
professionals, it is this research addresses these
imperative that these questions and responds to
students develop and adhere calls for more in-depth studies
to the high standards of examining CSRep amongst
ethical conduct that will be MNCs and their affiliates and
expected of them by the the need to understand the
accounting profession. And different pressures which
while accountants may drive MNC subsidiaries to
believe that their discipline engage (or not to engage) in
attracts students with higher CSRep.
moral standards. Adding to
this concern are indications
from other studies that
suggest that business
students who participate in
academic dishonesty may
be more likely to engage in
dishonest acts later on in the
workplace (Sims 1993;
Ogilby 1995; Nonis and
Swift 2001).

Paradigm Positivism (empirical data). Post-positivism (Based on the

reality and assumption).
 While the authors This reserch examines the
acknowledge a distinction present context of CSRep
between faculty and amongst MNCs through an
administrator perceptions examination of prior empirical
about student academic research. It also provides an
dishonesty and actual overview of our knowledge
student academic about MNCs and CSRep in
dishonesty behavior, it is Sri Lanka.
certain that faculty and
administrator perceptions
about student academic
dishonesty behavior appear
highly credible considering
the role of faculty and (to a
lesser extent) administrators
in overseeing and directly
observing students
academic performance and
behavior.

Fact observation Variable. Situational.

The demographic variables This research examine the
used in the analysis of the pressure, barriers and enablers
responses were derived which subsidiaries of
from a review of the multinational companies
relevant literature. This encounter when engaging in
review revealed several corporate social reporting
relevant variables with a developing study
commonly used to assess context.
academic survey
respondents. These
variables include gender,
experience (as measured by
rank and years teaching),
and type of institution (as
measured by private or
public, accreditation status,
and size of faculty).

Fact representation Numeric (numbers) Non-numerical data (text).

This research had shown to This researchers had not
the readers the numerical shown to the readers the
analysize. They shown the numerical analysize. They
shown the related cases with
 numeric analytical to draw a
conclusion.
Researcher Deductive
Mindset This study addresses this
void by using the elements
of the fraud triangle as a
framework in seeking input
from accounting faculty,
including those with
administrative roles,
regarding the perceived
reasons for increases in
student dishonesty and
actions that they believe
may be taken to counter this
reported increase. This
observation agrees with
other studies that similarly
indicate increases in student
dishonesty.
Research pattern/ There are no recency;
process standard.
To build upon this prior
research, the present survey
includes a question that
probes the participants
views on this matter, asking
their beliefs regarding the
frequency that students
caught cheating are reported
to the dean or other
academic official.
the related theoritical
perspectives.
Inductive.
By using a multiple case study
it attempted to explore
internal processes by which
companies organise and make
social disclosures, and
searched for reasons for the
absence and presence of
social disclosure. The analysis
revealed tension between
using reporting guidelines and
following MNC reporting
requirements as
an internal legitimating
exercise and demonstrating
accountability for the views
and needs of a broad range of
stakeholders.
There is a recency in every
study.
The evidence of our study
extends our understanding of
institutional duality, in this
case for CSRep. The nature of
legitimacy seeking through
CSRep by Sri Lankan MNCs
subsidiaries means that, this
findings have implications for
policy making and practice.
As previous studies have not
considered the barriers and
enablers in relation to internal
and external institutional
pressures for CSRep at host
country level within a
developing country context, it
is also our hope that this study
will help advance our
knowledge and future
research in this respect.
The function of Framing researchers
theory closely.
The need to emphasize
ethical behavior among
accounting students is
driven by the nature of the
accounting profession,
which is based on the trust
that society places on
accountants. This study
utilizes the elements of the
fraud triangle to provide an
exploratory examination of
the perceived causes of the
reported increase in the rate
of academic dishonesty by
accounting students and
sought input regarding
measures that faculty and
administrators
believe may be effective in
combating this increase.
The nature of Macro. Explaining the
research results phenomenon that appears
on the surface.
This study addresses this
void by using the elements
of the fraud triangle as a
framework in seeking input
from accounting faculty,
including those with
administrative roles,
regarding the perceived
reasons for increases in
student dishonesty and
actions that they believe
may be taken to counter this
reported increase.
Point of view Researchers point of view
Guide the researchers at the
beginning, then the
researchers understand the
reality naturally. This study
provides a deeper
understanding of the
manifestation of isomorphic
pressures and legitimacy
concerns related to CSRep
strategies of MNCs which
have not been significantly
highlighted, particularly with
regard to insights at the
subsidiary level
Deep. Explaining the
phenomenon until it reverses
reality.
By investigating the Sri Lanka
context through the lens of
institutional theory and
identifying pressures from the
host countrys environment, it
adds a unique institutional
setting to the growing number
of social and environmental
accounting research studies
taking a similar stance
Natives point of view
The relations with In a distance
the object/ subject
of this research
O/S of research Respondent
O/S of research Use the simple random
selection sampling
Data collection Indirect interview by
sending the survey to the
email addresses of the
participants in two waves
using Qualtrics. After the
first request was sent, one
follow-up request was sent
approximately two weeks
later.
Instrument Questionnaire (initial
survey qustions using were
presented to a sample)
Nature of the Structured
questions
Nature of the Numeric, mathematical,
analysis statistical
Analytical tools Statististical, mathematical,
numeric
Statistical tool SPSS
Nearly, interactive
Informant, interviewees
Selected based on the
qualifications and
circumstances of the
informant with the problem
under investigation
Face to face interview (in-
depth interview).
The researchers conducted in-
depth interviews with
eighteen managers
across ten subsidiaries in Sri
Lanka.
An interview guide derived
from the review of CSR and
CSRep literature and Sri
Lankan specific factors
guided the interviews.
Semi structured and also
open-ended questions.
Although the interview
guide was followed as a
means of gaining better focus
throughout the interviews, it
did not restrict the use of
probing questions to gather
more detailed information
from the interviewees.
Reflective, praxis.
Analytic acumen of the
researchers instinct
-
Validity Sample size and number of The number of informant is
respondents quiet not important, the most
(minimizing margin of important is the depth of the
error). data and also the quality of
the informant

Weakness Tend to failed to explain the Vulnerable bias, because the

actual phenomenon, closeness between the
because the respondents can researchrs with the O/S of
give the unreal answer research

2. Comparison Resource:
Momin, Mahmood Ahmed., Parker, Lee D., (2013)., Motivations for
corporate social responsibility reporting by MNC subsidiaries in an emerging
country: The case of Bangladesh., 45., pp. 215-228
Whitten, Donna L., (2017)., Mentoring and Work Engagement for Female
Accounting, Faculty Members in Higher Education., Mentoring & Tutoring:
Partnership in Learning, DOI: 10.1080/13611267.2016.1275391

Criteria Quantitative Method Qualitative Method

Research Purpose Tested the theory. Build and or critizize the

The purpose of my
quantitative study was to
investigate whether or not
having a mentoring
experience had an impact
on the level of work
engagement for female
accounting faculty
members. In addition, the
author looked at the gender
match of the mentor and
mentee and the level of
satisfaction with the
mentoring experience, from
the perspective of the
mentee, in predicting work
engagement.
theory.
It shown in the introduction
section which stated that, in
this research, the authors
intends to fill the gap in the
social accounting literature by
addressing the following two
research questions. First
question is How do the
managers of MNC
subsidiaries operating in
Bangladesh perceive their
social and environmental
reporting? And the second is
What motivates/does not
motivate the managers of
MNC subsidiaries to report
social and environmental

Paradigm Positivism (empirical data).
While mentoring may have
an effect on the level of
work engagement for
female accounting faculty
members, the impact may
be rather small. This does
not negate the value of the
experience, but rather
indicates that the effects
should not be
overestimated.
Fact observation Variable.
The institution type was
included as a variable to
determine if there were
differences among the
classifications which may
be of interest to higher
education administrators.
This variable
was defined by the Carnegie
Classification system and
was collapsed to
bachelor/master
and doctor/research
(Carnegie Foundation for
the Advancement of
Teaching, n.d.).
Fact representation Numeric (numbers)
This research had shown to
the readers the numerical
analysize. They shown the
numeric analytical to draw a
conclusion.
Researcher Deductive
Mindset
information in their annual
reports?
Post-positivism (Based on the
reality and assumption).
This reserch examines social
responsibility reporting
practice by seeking the
relevant perceptions of
managers through interviews.
Situational.
The interview method was
deemed to be appropriate as
the research required access to
the relevant experiences and
knowledge of the managers of
MNC subsidiaries regarding
their own CSRR
Practices.
Non-numerical data (text).
This researchers had not
shown to the readers the
numerical analysize. They
shown the related cases with
the related theoritical
perspectives.
Inductive.
 In this study, the author
used a definition of
mentoring as a one-on-one,
on-site relationship that
takes place in a learning
context between a more
experienced individual,
referred to as the mentor,
and a less proficient person,
the mentee. Additionally,
the following components
were included in the view of
mentoring: research
assistance, such as working
on projects together;
promotion advice;
protection from situations
and individuals; collegiality,
which is a form of
socialization; and
friendship, which includes
components such as trust
and encouragement
Research pattern/ There are no recency;
process standard.
To address the work
engagement element of this
study, the Utrecht Work
Engagement Scale (UWES-
9) was used. Mentoring
satisfaction was assessed
with the Mentor Role
Instrument (MRI).
Permission to use and
reproduce both of the
validated instruments was
obtained prior to use.
We argue that multinational
subsidiaries have several
motivations for engaging in
CSRR practices, ranging from
the pursuit of internal
legitimacy with their parent to
the pursuit of external
legitimacy with powerful
stakeholders. We suggest that
MNC subsidiaries do see
benefits in seeking internal
legitimacy from their parent
company by sending social
and environmental
information to head office
periodically and making
relevant information available
through CSRR practices as a
part of their parent
corporations management
and policy.
There is a recency in every
study.
most prior studies of CSRR in
Bangladesh have been
descriptive in nature, and
limited to measuring the
volume of CSRR using
content analysis (for a
detailed review please see,
Belal & Momin, 2009). Very
few prior studies have
examined CSRR practices of
MNC subsidiaries in
Bangladesh by interviewing
their managers. This study
provides empirical evidence
on the CSRR practices of
MNC subsidiaries in general
 and in the Bangladeshi
context in particular.

The function of Framing researchers Guide the researchers at the

theory closely. beginning, then the
Researchers have conducted researchers understand the
studies exploring employee reality naturally. This study
motivation and primarily necessitating further
focused on the investigation into the
characteristics of the work antecedents of CSRR
environment, rather than practices of multinational
personal demographic subsidiaries. This paper,
information, even though therefore, intends to explore
both have been found to the CSRR of multinational
have an impact (Mohapatra subsidiaries by examining
& Sharma, 2010). A study multiple cases through the
of the relative importance of collective case study
situational versus personal approach.
characteristics explained the
appropriateness of this
focus when it revealed that
situational factors played
the most important role in
predicting employee
commitment (Sharma &
Mohapatra, 2009). As such,
the author study focuses on
a work environment factor,
mentoring. However,
several personal attributes
have been included and
were found to be
statistically significant,
although the results were
contradictory.

The nature of Macro. the author study Deep. Explaining the

research results focuses on a work
environment factor,
mentoring. However,
several personal attributes
have been included and
were found to be
statistically significant,
phenomenon until it reverses
reality.
The main aim of the paper
was to gather empirical
evidence concerning
motivations for CSRR across
Bangladesh MNC subsidiaries
 although the results were
contradictory.
Point of view Researchers point of view
The relations with In a distance
the object/ subject
of this research
O/S of research Respondent
O/S of research Use the stratified sampling
selection by choosing the female
accounting profession in the
US
Data collection Indirect interview by
sending the survey to the
email addresses of the
participants using Qualtrics.
as a whole, rather than
investigating any differences
in CSRR at the individual
case level.
Natives point of view
Nearly, interactive
Informant, interviewees
Selected based on the
qualifications and
circumstances of the
informant with the problem
under investigation
In this study, the main
methods of data collection
were interviews and
documentary review.
Conducting collective case
studies can be time
consuming and expensive
(Baxter & Jack, 2008; Yin,
2003). For this study, data
from seven Bangladeshi MNC
subsidiaries were collected
through personal visits and
direct contact with the
selected organisations over a
longitudinal period of five
years from 2002 to2006. The
field study commenced at the
end of 2002, when one of the
researchers personally visited
MNC subsidiaries in
Bangladesh to obtain
permission for further visits
and interviews. Interviews
were conducted during the
first quarter of 2003. Over the
period 20032006, many
 hours of informal contact and
discussion through informal
visits to interviewees were
undertaken before arriving at
a representative view on
CSRR for each MNC
subsidiary.

Instrument Questionnaire (initial Interviews were conducted

survey qustions using were
presented to a sample)
during the first quarter of
2003. Over the period 2003
2006, many hours of informal
contact and discussion
through informal visits to
interviewees were undertaken
before arriving at a
representative view on CSRR
for each MNC subsidiary.

Nature of the Structured Semi structured and also

questions open-ended questions.
An interview guide was used
to focus upon issues central to
this study and to ensure
consistency of questions
between interviews.
Knowledge gathered from
contextual analysis, a CSRR
literature review and pilot
interviews prior to the main
interviews, were drawn on in
designing the interview guide.

Nature of the Numeric, mathematical, Reflective, praxis.

analysis statistical

Analytical tools Statististical, mathematical, Analytic acumen of the

numeric researchers instinct

Statistical tool SPSS -

Validity Sample size and number of The number of informant is

respondents quiet not important, the most
(minimizing margin of important is the depth of the
error). data and also the quality of
the informant
Weakness Tend to failed to explain the
actual phenomenon,
because the respondents can
give the unreal answer
3. Comparison Resource:
Roy, Sandhiya., (2016)., The Significance of Business Ethics as a
Competency Requirement in Fijis Accountancy Profession., 2(3)., pp.
264-279
Belal, Ataur Rahman., (2017)., The Absence of Corporate Social
Responsibility Reporting in Bangladesh
Criteria Quantitative Method
Research Purpose Tested the theory.
This paper seeks to explore
why business ethics could
be the catalyst for long term
sustainability of any
organisation. The objective
is to add to the current
research on strategies that
could be implemented on
prioritizing business ethics
culture across the business
setting to reduce the ethical
dilemmas.
Paradigm Positivism (empirical data).
The business entities and
regulators across the globe
are still struggling to bring
stringent control on ethical
lapse. The prior studies in
this area seek to answer the
question of why, by
identifying the negative
impacts that an organisation
comes across by
disregarding business ethics
Vulnerable bias, because the
closeness between the
researchrs with the O/S of
research
Qualitative Method
Build and or critizize the
theory.
It shown in the introduction
section which stated that, in
this research, the authors
intends to broaden the present
CSR reporting literature by
considering
attitudes towards CSR
reporting within the context of
a developing country and with
specific regard to the
corporate reluctance to report
on eco-justice issues.
Post-positivism (Based on the
reality and assumption).
This reserch examine the
reasons for corporate
reluctance to report
on CSR issues in general, and
eco-justice issues in particular
within the context of
Bangladesh thereby exposing
the corporate motivations
behind such reluctance.
 in carrying out their
operations.
Fact observation Variable.
To identify the significance
given to business ethics as a
competency requirement by
the accountancy profession
in Fiji by addressing the
following questions: RQ 1:
What priority is given to
business ethics by
employers in a list of
competencies? RQ2: Do
business ethics form part of
the required attributes in the
accounting career
advertisements? RQ3: What
is the position of business
ethics concepts in the
undergraduate accounting
curriculum at the
universities?
Fact representation Numeric (numbers)
This research had shown to
the readers the numerical
analysize. They shown the
numeric analytical to draw a
conclusion.
Researcher Deductive
Mindset This study is consistent with
the findings of Jackling et al
(2007) towards
recommending ethics unit
as a core unit as well as
integrated within other units
of the undergraduate
accounting curriculum.
Further work is required to
ensure business ethics is
properly incorporated in the
Situational.
The paper then proceeds with
a theoretical discussion of
CSR reporting, before
considering the research
procedures adopted in the
collection of data. In contrast
to many previous CSR
reporting studies this research
documents the views of
managers as gathered
through an interview process.
Non-numerical data (text).
This researchers had not
shown to the readers the
numerical analysize. They
shown the related cases with
the related theoritical
perspectives.
Inductive.
A more disturbing
explanation, however, lies in
poor performance and a
reluctance to disclose negative
news which might lead to
adverse publicity and the
identified need for profits.
Our study provides evidence
that companies are unlikely to
disclose negative information
voluntarily, but also see some
 undergraduate business
program. This generic
course could be substituted
with the business ethics unit
for all business and
accounting students.
Business ethics require
forming an element of the
mainstream accounting
discipline. The business
environment is continuously
changing and for such
students need to be aware of
the common issues they
might come across and how
to be proactive on that.
Research pattern/ There are no recency;
process standard.
The prior studies in this area
seek to answer the question
of why, by identifying the
negative impacts that an
organisation comes across
by disregarding business
ethics in carrying out their
operations. It goes on to
suggest developing
strategies for learning and
development of business
ethics prior to joining the
profession and thereafter.
Feedback is sought from the
employers on their
competency requirements
together with the review on
the concepts of business
ethics coverage in the
accounting curriculum.
Based on these findings, the
paper suggests extensive
work required from the
three tier collaboration of
instances where positive CSR
activities were not disclosed
for fear of a negative
shareholder response. We
now return to political
economy of accounting to
consider whether this can help
us further explain this absence
of reporting. One study that
successfully used political
economy of accounting to
explain corporate equal
opportunities (non-)
disclosure was that of Adams
et al (1995).
There is a recency in every
study.
Most of the previous studies
of CSR reporting have
undertaken empirical
investigations of levels of
social disclosures within
annual reports and how
this is related to the presence
or absence of a number of
factors. In contrast a smaller
number of studies have
addressed motivations for the
presence/absence of CSR
within annual reports through
seeking the views of
managers. It is this method
that has been adopted here
from the context of a
developing country and this is
considered in more detail in
the following section..
 universities, accountancy
profession and the
professional accounting
body.
The function of Framing researchers
theory closely.
Researchers goes on to
suggest developing
strategies for learning and
development of business
ethics prior to joining the
profession and thereafter.
Feedback is sought from the
employers on their
competency requirements
together with the review on
the concepts of business
ethics coverage in the
accounting curriculum.
Based on these findings, the
paper suggests extensive
work required from the
three tier collaboration of
universities, accountancy
profession and the
professional accounting
body.
The nature of Macro. the authors findings
research results highlight that employers
place varying levels of
importance to business
ethics when recruiting
graduates.
Guide the researchers at the
beginning, then the
researchers understand the
reality naturally. This study
necessitating further
investigation of the absence of
CSR reporting is a conscious
decision made for reasons
of self-interest. Similarly,
although not drawing directly
on political economy of
accounting, Chwastiak and
Young (2003) forcefully
argue that the "dominant
discourses" silence
"injustices" in order to "allow
us to ignore more easily
the distasteful and
objectionable aspects of the
systems in which we live".
Political economy of
accounting has also been used
to argue that where voluntary
CSR reporting does occur it is
motivated by a desire to
influence possible future
regulation. In these
circumstances voluntary
disclosures may delay or
completely avoid the need for,
potentially more stringent,
mandatory disclosures.
Deep. Explaining the
phenomenon until it reverses
reality.
The main aim of the paper
was to gather empirical
evidence concerning

Point of view Researchers point of view Natives point of view
The relations with In a distance
the object/ subject
of this research
O/S of research Respondent
O/S of research Use the purposive sampling
selection technique is applied to
select the potential
employers in this study.
Data collection Indirect interview by
sending ten item
questionnaire to the
potential accounting
graduate employers in Fiji.
motivations for CSRR across
Bangladesh MNC subsidiaries
as a whole, rather than
investigating any differences
in CSRR at the individual
case level.
Nearly, interactive
Informant, interviewees
Selected based on the
qualifications and
circumstances of the
informant with the problem
under investigation
In this study, the main
methods of data collection
were interviews and
documentary review. The
research was carried out via in
depth semi-structured
interviews in 23 companies.
One part of the interviews was
devoted to developing a
critical understanding of the
reasons for non-disclosure on
various eco-justice issues and
it is these issues that are being
reported in this paper. The
other parts of the interviews
dealt with various issues
relating to managerial
perceptions of the need for
and role of stakeholder
consultation in CSR reporting,
the relevance of prominent
social accounting standards
and the key factors driving the
CSR reporting agenda in
 Bangladesh. The results
thereof have been reported
elsewhere.

Instrument Questionnaire (initial Interviews was carried out via

survey qustions using were in depth semi-structured
presented to a sample) interviews in 23 companies in
Bangladesh.

Nature of the Structured Semi structured and also

questions This questionnaire is a set open-ended questions.
of ten competencies and the An interview guide was used
employers were asked to to focus upon issues central to
rank the competencies from this study and to ensure
most important to least consistency of questions
important. This combination between interviews.
of ten competencies
included business ethics/
ethical behaviour to identify
the rank given to this
competency.

Nature of the Numeric, mathematical, Reflective, praxis.

analysis statistical

Analytical tools Statististical, mathematical, Analytic acumen of the

numeric researchers instinct

Statistical tool SPSS -

Validity Sample size and number of The number of informant is

respondents quiet not important, the most
(minimizing margin of important is the depth of the
error). data and also the quality of
the informant

Weakness Tend to failed to explain the Vulnerable bias, because the

actual phenomenon, closeness between the
because the respondents can researchrs with the O/S of
give the unreal answer research