Strengthening causal inferences in positivist field studies

Abstract

This essay discusses how incorporating qualitative analyses and insight in positivist field studies can strengthen researchers’ ability to draw causal inferences. Specifically, I review how the rich institutional knowledge available in field settings can be used to increase internal validity by improving the specification of empirical models and tests and by providing greater insight into statistical results, particularly through the investigation of the causal processes linking the accounting practices and outcomes.