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A response to Joannidès and Berland

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  • Bruce Gurd

Abstract

Purpose - The purpose of this paper is to provide a rejoinder to Joannidès and Berland's comment on Gurd's paper on the use of grounded theory (GT) in interpretive accounting research, re‐establishing the basics of GT. Design/methodology/approach - A refutation by argument. Findings - Argues that GT is definable and the term should be used only where appropriate. Practical implications - Researchers in accounting should be careful when claiming to use GT. Credibility would be enhanced if there was a more careful explication of method in interpretive research. Originality/value - This paper continues the debate on GT and should assist both new and experienced researchers to explore the basis of their approach.

Suggested Citation

  • Bruce Gurd, 2008. "A response to Joannidès and Berland," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(3), pages 262-265, October.
    • Handle: RePEc:eme:qrampp:v:5:y:2008:i:3:p:262-265
    DOI: 10.1108/11766090810910263
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    References listed on IDEAS

    as
    1. Efferin, Sujoko & Hopper, Trevor, 2007. "Management control, culture and ethnicity in a Chinese Indonesian company," Accounting, Organizations and Society, Elsevier, vol. 32(3), pages 223-262, April.
    2. repec:dau:papers:123456789/1468 is not listed on IDEAS
    3. 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.
    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. 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.
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    Accounting research; Qualitative research;

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