Triangulacja w badaniach rachunkowości zarządczej

Abstract

This article aims to assess the use of triangulation methodology for selected research papers on management accounting. The article indicates the essence of scientific method, types of triangulation and its importance for social sciences research. The formulation of the conditions for the use of triangulation in management accounting research was a starting point for assessment of the selected test methods. In order to conduct this assessment there were chosen research works on management accounting. Assessment was made in terms of triangulation within the research process and its influence on quality of research. The results indicates that among analysed research works triangulation is most frequently applied at data collection stage. However, those findings cannot be generalised since the sample might not be representative.

Keywords

• triangulation
• research methods
• management accounting