Capitulo II: Fuentes Contables en la Colección Coronado Montaje de la
2.2 Inventario documental de las fuentes contables en la
This section presents the validity and reliability aspects of the research. Specifically, it presents the measures taken to ensure high quality research was conducted. A
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criticism of case study research is that it lacks the methodological rigor of other methodologies, such as surveys (Stuart et al, 2002). However, this section seeks to highlight how a valid and reliable study was conducted to ensure trustworthy results were obtained.
This research addresses the issues of face validity, construct validity, internal validity, external validity and reliability (Bryman and Bell, 2011). However, as this research is mixed-methods, there is extensive use of qualitative techniques, in particular during the first study. The measures of validity and reliability mentioned above are traditionally associated with quantitative research (Bryman and Bell, 2011). Voss et al (2002) suggests that whilst their use within case study research has generally been accepted, other measures for qualitative research have been put forward; confirmability, credibility, transferability and dependability (Bryman and Bell, 2011; Miles et al, 2014). Taking these into consideration, this thesis also pays attention to these four alternate approaches to validity and reliability.
7.6.1 Construct Validity and Confirmability
Construct validity refers to how well the operationalised construct reflect what it is they are supposed to measure (Gilbert et al, 2008). Bryman and Bell (2011) state that confirmability corresponds to construct validity in qualitative research and deals with the issue of the researcher avoiding their own values and beliefs intruding upon the research process and outcomes.
This research addresses these issues in two ways:
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- Data triangulation (Gilbert et al, 2008).
First, the research aimed to establish and record a chain of evidence so that the reader can understand how the researcher went from the research questions to the conclusions. The chain of evidence aims to provide clear evidence as to how the key parts of the research were derived and the process through which the conclusions were drawn (Yin, 2003). The structure, process and information provided within this thesis makes it possible to work both forward from the research questions to the conclusions and backward from the conclusions to the research questions.
Second, data triangulation was a core component of this thesis. Data triangulation ensured the accuracy and robustness of the data through continuous cross
validation of results through the use of different data sources that focus on the same phenomenon of enquiry (Denzin, 2012). Furthermore, using multiple sources in theory building research helps build construct validity as definitions and methods of measurement emerge during the analysis (Eisenhardt and Graebner, 2007).
Third, meetings with the industrial supervisors and iterative data collection cycles with key informants allowed for validation and refinement of the DSMs, ASMs and findings more generally.
It is important to note that for the quantitative study in chapter 9, this research only claims face validity as it remains an exploratory, theory building study. As the sample size is relatively small, and some of the constructs within the framework are new, the purpose of the study is to show that they ‘look like they work’ as opposed to ‘have been shown to work’ (Bryman and Bell, 2011).
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7.6.2 Internal Validity and Credibility
Internal validity relates to causality and causal relations between the concepts being studied (Gibbert et al, 2008). Credibility parallels internal validity and purports to reflect how believable the findings are (Bryman and Bell, 2011).
Gibbert et al (2008) proposes three techniques to enhance internal validity in case study research. These are:
- Creation of a clear conceptual framework; - Pattern matching;
- Triangulation through multiple sources.
First, a clear conceptual framework and both definitions and justifications of the constructs and their relationships were provided (see chapter 9). This included logical reasoning that clearly shows how the conclusions were drawn (Gibbert et al, 2008). This framework discusses why the independent variable leads to the
dependent variable and how the relationship is moderated by a further variable, as opposed to the effect being caused by a spurious variable not represented within the framework (Gibbert et al, 2008). Second, a high degree of triangulation was employed throughout the research by complimenting the semi-structured
interviews with additional data sources. Pattern matching, to a certain degree, does occur during the discussion stage, but was not actively pursued in this research. In addition, explicit reporting of the data collection techniques and presenting logical reasoning as to how the relationships between variables have been derived
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Finally, credibility was addressed through regular meetings, feedback sessions, email exchanges and update meetings with the two industrial supervisors and other key stakeholders. These techniques occurred throughout the duration of the
research and allowed the researcher to gain valuable feedback, identify any missing data and uncover any weaknesses within the research.
7.6.3 External Validity and Transferability
External validity refers to how representative the findings are beyond the context within which they were generated (Bryman and Bell, 2011).
As this study is a single organisation, it has limitations in that it is difficult to
generalise the conclusions beyond the case organisation within which the study was conducted (Voss et al, 2002). Furthermore, Eishardt and Graebner (2007) suggest the use of four to ten cases is ideal for enhancing the generalizability of case study research, numbers this study does not achieve.
However, analytical generalizability is used throughout this thesis to compare the emerging theory with existing theory and frameworks (Yin, 2003). This technique does not permit comparison across other settings, but seeks to generalise the findings against other established theories and frameworks. This approach is in stark contrast to statistical generalizability which seeks to generalise beyond the sample used to the general population (Gibbert et al, 2008). Finally, a number of research propositions were also generated for the research community to use in theory testing studies in the future (Eisenhardt and Graebner, 2007).
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7.6.4 Reliability and Dependability
Reliability reflects the ability of another researcher to replicate the study and produce the same results (Yin, 1993). This parallels with dependability which refers to whether or not the findings will apply at other times (Bryman and Bell, 2011).
Voss et al (2002) puts forward that implementing two simple techniques can help enhance the reliability of case study research. These techniques are:
- Creation of a case study protocol; and - Creation of a case study database.
Both of these techniques were used within this research during the data collection phase.
First, a case study protocol was created prior to data collection and was used throughout the study (see appendix 2). Second, all data that was collected was put into a case study database in an accessible and manageable manner.
These two techniques enhance reliability by creating transparency in the research process (Gibbert et al, 2008).