<![CDATA[ABSTRACTCase studies are potential research strategies used in the accounting field. Experts heve argued that case study research design has been used both in interpretivism and positivism, and is seen as a strategy that offers a flexible, pragmatic approach but still applies the rigorous analitical principle. The author supports the idea that case study design can be done based on quantitative approaches or mixed methods. In this case, the purpose of descriptive or explanatory related studies of the case can be achieved by carefully designing case study research, implementing it according to established protocols, and adhering to ethical values of the research.Keywords: accounting; case study; qualitative; quantitative; mixed-method. ABSTRAKStudi kasus merupakan strategi penelitian yang potensial digunakan dalam bidang akuntansi. Para ahli berpandangan bahwa desain penelitian studi kasus telah digunakan baik dalam paham interpretivist maupun positivist, dan dipandang sebagai strategi yang menawarkan pendekatan fleksibel, pragmatis namun tetap menerapkan ketelitian. Penulis mendukung gagasan bahwa desain studi kasus dapat dilakukan berdasarkan pendekatan kuantitatif atau metode campuran. Dalam hal ini, maksud kajian terkait deskriptif ataupun eksplanatif atas unit analisis yang menjadi kasusnya dapat dicapai dengan mendesain penelitian studi kasus secara hati-hati, melaksanakannya sesuai protokol, dan mematuhi nilai etika penelitian.Kata Kunci: akuntansi; studi kasus; kuatitatif; kuantitatif; metode campuran.]]>
Copyrights © 2022
