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Qualitative Studies In Accounting: The Abductive. Research Strategy

Author

Listed:
  • Claudia URDARI

    (Conservatoire National des Arts et Metiers, France and Faculty of Economics and Business Administration, Babes-Bolyai University, Romania)

  • Adriana TIRON TUDOR

    (Faculty of Economics and Business Administration, Babes-Bolyai University, Romania)

Abstract

This paper addresses to accounting researchers and proposes the use of abductive research strategy to improve the quality of accounting research outcomes. We argue that abductive reasoning has developed as a typical research method in all fields of interpretive studies but is still unrecognized by accounting researchers and practitioners. Therefore, this study aims to raise awareness on the benefits obtained through the implementation of abduction as a research strategy. Starting from Peirce (1903) and Blaikie (1993), we explore two types of abduction designs and discuss the advantages of building accounting research on grounded concepts. While this is a conceptual paper that only describes the bridge abduction reasoning can build between studying the reality and new theory emergence, we do not tackle any ethnographical case studies, social survey, or other exploratory field analyses.

Suggested Citation

  • Claudia URDARI & Adriana TIRON TUDOR, 2014. "Qualitative Studies In Accounting: The Abductive. Research Strategy," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 85-92, November.
    • Handle: RePEc:cmj:seapas:y:2014:i:5:p:82-92
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    More about this item

    Keywords

    Abductive research strategy; Abductive reasoning; Research methods; Qualitative research; Accounting research;
    All these keywords.

    JEL classification:

    • A14 - General Economics and Teaching - - General Economics - - - Sociology of Economics
    • B41 - Schools of Economic Thought and Methodology - - Economic Methodology - - - Economic Methodology
    • D23 - Microeconomics - - Production and Organizations - - - Organizational Behavior; Transaction Costs; Property Rights
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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