The use of grounded theory in accounting research

Abstract

In this paper, grounded theory is investigated and applied to research on electronic commerce in order to demonstrate its use and potential limitations in accounting research. Grounded theory enables relevant theoretical concepts to emerge from the data and, in this way, leads to discovery. In treating ‘all as data’, grounded theory uses a pragmatic approach, combining qualitative and quantitative data and datagathering methods to encourage a rich understanding of the situation. This enables the generation of theory rather than the confirmation of existing theory. To illustrate this process, this paper demonstrates the emergence, with the use of grounded theory, of a definition for electronic commerce.

Citation

Kirk, N. and van Staden, C. (2001), "The use of grounded theory in accounting research", Meditari Accountancy Research, Vol. 9 No. 1, pp. 175-197. https://doi.org/10.1108/10222529200100010