Who is afraid of Qualitative Research? A Compromise Accounting Research Failure in Improving accounting Practices

Abstract

The purpose of this research is to find a compromise over the failure of accounting research in improving accounting
practices. Various debate occurred between the pros and cons between quantitative and qualitative research. Both
depend on philosophical commitments of researchers. The failure of accounting research to improve accounting
practices can be resolved through scientific qualitative research is scientific, the qualitative research that meet the
elements of validity and reliability.
Keywords: Accounting Research Failures, Qualitative Reseach.