Mixed methods research in accounting Jennifer Grafton and Anne M. Lillis Department of Accounting and BIS, The University of Melbourne, Melbourne, Australia, and Habib Mahama School of Accounting and BIS, The Australian National University, Canberra, Australia Abstract Purpose – The purpose of this paper is to set the scene for this special issue by synthesising the vast array of literature to examine what constitutes mixed methods research, and the associated strengths and risks attributed to this approach. Design/methodology/approach – This paper takes the form of a literature review. The authors draw on extensive methods research from a diverse range of social science disciplines to identify and explore key definitions, opportunities and risks in mixed methods studies. They review a number of accounting studies that adopt mixed methods research approaches. This allows the authors to analyse variance in how mixed methods research is conceptualised across these studies and evaluate the perceived strengths and limitations of specific mixed methods design choices. Findings – The authors identify a range of opportunities and challenges in the conduct of mixed methods research and illustrate these by reference to both published studies and the other contributions to this special issue. Originality/value – With the exception of Modell’s work, there is sparse discussion of the application and potential of mixed methods research in the extant accounting literature. Keywords Research methods, Accounting Paper type Literature review 1. Introduction Mixed methods research has a long history in the social sciences (Creswell, 2009; Jick, 1979; Johnson et al., 2007). The management literature abounds with studies that adopt a mixed methods approach and methodological papers that examine the properties of this research strategy (Greene, 2008; Tashakkori and Creswell, 2007b). Despite the development of mixed methods research designs in the social sciences over several decades and the recent growth in the popularity of mixed methods research as a “third methodology” (Hall and Howard, 2008) or “third paradigm” (Denscombe, 2008), there is still little evidence or sustained discussion of mixed methods research in the accounting literature (see Modell, 2005, 2009, 2010, for an exception). This is particularly notable in the management accounting context, given the wide acceptance that qualitative methods already enjoy in this arena. Several calls in the literature acknowledge this potential to complement positivist/functionalist paradigms with aspects of case-based research (Ferreira and Merchant, 1992; Ittner and Larcker, 2001; Modell, 2005; Shields, 1997). Thus, in this paper, we review literature on mixed methods research originating The current issue and full text archive of this journal is available at www.emeraldinsight.com/1176-6093.htm The authors are grateful to Deryl Northcott for helpful comments on this paper. Mixed methods research in accounting 5 Qualitative Research in Accounting & Management Vol. 8 No. 1, 2011 pp. 5-21 q Emerald Group Publishing Limited 1176-6093 DOI 10.1108/11766091111124676