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Reactions to reading “Remaining consistent with method? : A comment on Gurd

Author

Listed:
  • Vassili Joannides

    (EESC-GEM Grenoble Ecole de Management)

  • Nicolas Berland

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Purpose: The present paper is a comment on Gurd's paper published in QRAM on the use of grounded theory in interpretive accounting research. Methodology: Like Gurd, we conducted a bibliographic study on prior pieces of research claiming the use of grounded theory. Findings: We found a large diversity of ways of doing grounded theory. There are as many ways as articles. Consistent with the spirit of grounded theory, the field suggested the research questions, methods and verifiability criteria. From the same sample as Gurd, we arrived at different conclusions. Research limitations: In our research, we did not verify the consistency of claims with grounded theory. We took for granted that they had understood and made operational the suggestions of the founders of the method. Practical implications: The four canons of grounded theory can be considered as reference marks rather than as the rules of the method. Accordingly, the researcher is free to develop his own techniques and procedures. Originality/Value of the paper: This paper stimulates debates on grounded theory based research. On the other hand, it conveys the richness and the variety of interpretive research. Two similar studies, using similar samples and methods arrive at different (divergent) conclusions.

Suggested Citation

  • Vassili Joannides & Nicolas Berland, 2008. "Reactions to reading “Remaining consistent with method? : A comment on Gurd," Post-Print hal-01682179, HAL.
    • Handle: RePEc:hal:journl:hal-01682179
    DOI: 10.1108/11766090810910254
    Note: View the original document on HAL open archive server: https://hal.science/hal-01682179
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    References listed on IDEAS

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    1. Ahrens, Thomas, 1996. "Styles of accountability," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 139-173.
    2. Jill Frances Solomon & Aris Solomon, 2006. "Private social, ethical and environmental disclosure," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(4), pages 564-591, July.
    3. Ahrens, T., 1996. "Styles of Accountability," Papers 96-119, University of Southampton - Department of Accounting and Management Science.
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    Keywords

    interpretive research; grounded theory;

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