A response to Joannidès and Berland

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.

Citation

Gurd, B. (2008), "A response to Joannidès and Berland", Qualitative Research in Accounting & Management, Vol. 5 No. 3, pp. 262-265. https://doi.org/10.1108/11766090810910263