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Remaining consistent with method? An analysis of grounded theory research in accounting

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  • Bruce Gurd

Abstract

Purpose - The paper revisits the intellectual roots of grounded theory and aims to analyze the consistency of the method used in grounded theory research in accounting. About 23 papers are identified and analysed. Design/methodology/approach - The paper is an analytical review of the research literature. It uses four fundamental canons of grounded theory to analyze accounting research. Findings - Some accounting researchers who have used the label “grounded theory” for their research have misunderstood or not applied the core canons of grounded theory established by Glaser and Strauss and developed with diversity in other disciplines. Most claim to follow the specific approach of Strauss and Corbin, but the published research shows limited explication of method. Originality/value - Since Parker and Roffey in 1997, there has been no analysis and re‐evaluation of the burgeoning academic accounting literature using grounded theory. While celebrating the growth of this research, the paper does raise concerns about the lack of consistency of grounded theory research in accounting with the central canons of grounded theory, and it provides some directions for future grounded theory research by encouraging accounting researchers who wish to use grounded theory to engage more strongly in understanding the method and providing transparent explanations of their data collection and analysis methods.

Suggested Citation

  • Bruce Gurd, 2008. "Remaining consistent with method? An analysis of grounded theory research in accounting," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(2), pages 122-138, June.
    • Handle: RePEc:eme:qrampp:v:5:y:2008:i:2:p:122-138
    DOI: 10.1108/11766090810888926
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    References listed on IDEAS

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    1. Trevor Hopper & Andrew Powell, 1985. "Making Sense Of Research Into The Organizational And Social Aspects Of Management Accounting: A Review Of Its Underlying Assumptions [1]," Journal of Management Studies, Wiley Blackwell, vol. 22(5), pages 429-465, September.
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    5. Covaleski, Mark A. & Dirsmith, Mark W., 1983. "Budgeting as a means for control and loose coupling," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 323-340, October.
    6. Czarniawska-Joerges, Barbara, 1988. "Dynamics of organizational control: The case of Berol Kemi AB," Accounting, Organizations and Society, Elsevier, vol. 13(4), pages 415-430, June.
    7. Gibbins, M & Richardson, A & Waterhouse, J, 1990. "The Management Of Corporate Financial Disclosure - Opportunism, Ritualism, Policies, And Processes," Journal of Accounting Research, Wiley Blackwell, vol. 28(1), pages 121-143.
    8. Kakkuri-Knuuttila, Marja-Liisa & Lukka, Kari & Kuorikoski, Jaakko, 2008. "Straddling between paradigms: A naturalistic philosophical case study on interpretive research in management accounting," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 267-291.
    9. Orton, James Douglas, 1997. "From inductive to iterative grounded theory: Zipping the gap between process theory and process data," Scandinavian Journal of Management, Elsevier, vol. 13(4), pages 419-438, December.
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    Cited by:

    1. Vassili Joannides & N. Berland, 2008. "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Grenoble Ecole de Management (Post-Print) hal-00676580, HAL.
    2. Vassili Joannides & N. Berland, 2008. "Reactions to Reading 'Remaining Consistent with Method? An Analysis of Grounded Theory Research in Accounting': A Comment on Gurd," Grenoble Ecole de Management (Post-Print) hal-00676581, HAL.
    3. repec:dau:papers:123456789/5670 is not listed on IDEAS
    4. Vassili Joannidès & Nicolas Berland, 2008. "Reactions to reading “Remaining consistent with method? An analysis of grounded theory research in accounting”," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(3), pages 253-261, October.
    5. Thomas Hermann, 2018. "A rhetorical situation triggers accounting communication. The case of the conflict between the Bank of German States and the Government in 1955/56," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2018(1), pages 73-118.
    6. Vassili Joannides & N. Berland, 2008. "Reactions to Reading 'Remaining Consistent with Method? An Analysis of Grounded Theory Research in Accounting': A Comment on Gurd," Post-Print hal-00676581, HAL.
    7. Larissa von Alberti‐Alhtaybat & Khaldoon Al‐Htaybat, 2010. "Qualitative accounting research: an account of Glaser's grounded theory," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(2), pages 208-226, June.
    8. Rolf Brühl & Nils Horch & Mathias Orth, 2008. "Grounded Theory und ihre bisherige Anwendung in der empirischen Controlling- und Rechnungswesenforschung," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 19(3), pages 299-323, December.
    9. Rifka Aulia Inayah, 2021. "Analysis the Effect of Financial Distress, Leverage and Free Cash Flow on Earnings Management," GATR Journals afr203, Global Academy of Training and Research (GATR) Enterprise.
    10. repec:dau:papers:123456789/1375 is not listed on IDEAS
    11. Vassili Joannides, 2011. "Apports De L'Ethnicite A La Culture En Sciences De Gestion," Grenoble Ecole de Management (Post-Print) hal-00676555, HAL.
    12. Ali M. Elharidy & Brian Nicholson & Robert W. Scapens, 2008. "Using grounded theory in interpretive management accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(2), pages 139-155, June.

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