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Grounded Theory und ihre bisherige Anwendung in der empirischen Controlling- und Rechnungswesenforschung

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  • Rolf Brühl
  • Nils Horch
  • Mathias Orth

Abstract

Creating research hypotheses is always a creative but not necessarily an unsystematic process. In our study we introduce a method supporting the logic of discovery. The grounded theory approach provides a framework for a systematic development of theories emerging from empirical data. A literature review stresses that the potential of the method so far is unused in accounting research. The grounded theory approach is introduced to support empirical work within this research field. Options for an application of the method in accounting research are shown by the means of a discussion of empirical studies. Furthermore the reader gets hints for reference studies. Copyright Springer-Verlag 2008

Suggested Citation

  • 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.
    • Handle: RePEc:spr:metrik:v:19:y:2008:i:3:p:299-323
    DOI: 10.1007/s00187-008-0060-5
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