Triangulation Approach to Research in Accounting and Finance

Abstract

The adoption of multiple strategy, techniques and research design construct in accounting research is perceived by some researchers as capable of enhancing the validity of results and boost confidence on the reliability of the outcome. These advocates, viewed triangulation as a medium of exploring various perspective of theories, data and environmental setting to examine a research in accounting. The study seeks to appraise the concept of triangulation, historical antecedence, rationale, types and prior literatures on the subject matter. Finally, the study recommends that flexibility in accounting and finance research phenomenon is complementing the advancement of knowledge and bridging perceive inadequacies in adopting the tradition of conducting research without triangulation.