Remaining consistent with method? An analysis of grounded theory research in accounting
Qualitative Research in Accounting & Management
ISSN: 1176-6093
Article publication date: 6 June 2008
Abstract
Purpose
The paper revisits the intellectual roots of grounded theory and aims to analyze the consistency of the method used in grounded theory research in accounting. About 23 papers are identified and analysed.
Design/methodology/approach
The paper is an analytical review of the research literature. It uses four fundamental canons of grounded theory to analyze accounting research.
Findings
Some accounting researchers who have used the label “grounded theory” for their research have misunderstood or not applied the core canons of grounded theory established by Glaser and Strauss and developed with diversity in other disciplines. Most claim to follow the specific approach of Strauss and Corbin, but the published research shows limited explication of method.
Originality/value
Since Parker and Roffey in 1997, there has been no analysis and re‐evaluation of the burgeoning academic accounting literature using grounded theory. While celebrating the growth of this research, the paper does raise concerns about the lack of consistency of grounded theory research in accounting with the central canons of grounded theory, and it provides some directions for future grounded theory research by encouraging accounting researchers who wish to use grounded theory to engage more strongly in understanding the method and providing transparent explanations of their data collection and analysis methods.
Keywords
Citation
Gurd, B. (2008), "Remaining consistent with method? An analysis of grounded theory research in accounting", Qualitative Research in Accounting & Management, Vol. 5 No. 2, pp. 122-138. https://doi.org/10.1108/11766090810888926
Publisher
:Emerald Group Publishing Limited
Copyright © 2008, Emerald Group Publishing Limited