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The purpose of this paper is to provide a personal, reflective account of applying grounded theory, in particular Glaser's approach, in accounting research. It seeks to reduce barriers to adopting the grounded theory approach.

The approach taken is providing an overview of Glaser's grounded theory and discussing the authors' application of it, thus discussing their personal experiences.

The paper seeks to provide a greater insight into using the grounded theory approach, through illustrating the authors' personal experiences with its application. It seeks to highlight the merits and pitfalls, including any attempts to overcome these, as these are perceived from a subjective viewpoint.

The paper provides an individual account of how a grounded theory study was undertaken. The subjectivity of such undertaking has to be taken into consideration.

The application of the grounded theory approach is discussed retrospectively, in a bid to provide an insight to interpretive research projects in general and grounded theory in particular. It is still rarely used in accounting research, but has potential to contribute at all levels of accounting research. The paper provides an individual account of using this approach.

The purpose of this paper is to understand motivation of young consumers to use artificial intelligence (AI) tools such as chatbots, voice assistants and augmented reality in shopping by generating Vroom’s expectancy theory of motivation using grounded theory approach.

Grounded theory approach has been used to develop the Vroom’s expectancy theory. Initially data were collected through participant interviews using theoretical sampling. These data were analyzed and coded using the three step process, i.e. open coding, axial coding and selective coding. The categories created during coding were integrated to generate Vroom’s expectancy theory of motivation.

The findings indicate that Vroom’s expectancy theory of motivation can be used to explain motivation of young consumers to use AI tools as an aid in taking shopping decisions. The motivation may be intrinsic motivation, extrinsic motivation or force choice motivation. Expectancy represents the ease of using the tools, instrumentality represents competence of tools in performing desired tasks while valence represents satisfaction, rewarding experience and trust in using of tools.

The findings of the study are based on grounded theory approach which is an inductive approach. Alternate research methodologies, both inductive and deductive, need to be employed to strengthen the external validity and generalize the results. The study is limited to shopping motives of young consumers in India. A comparison with other consumer motivational studies has not been done. Hence no claim is made regarding the advantage of Vroom’s theory over other motivational theories.

The study has strong implications for retailers in developing countries which are seen as an emerging market for retail and have introduced AI tools in recent years. The Vroom’s expectancy theory will help retailers to understand consumer motivation in using AI tools or shopping.

Vroom’s expectancy theory to understand consumer motivation to use AI tools in shopping was generated using the grounded theory approach.

The purpose of this paper is to present grounded theory as an alternative approach for conceptualizing and modelling the consumer experience. The basic theoretical tenets of the grounded theory approach are contrasted with more traditional assumptions and methods used in consumer research.

The approach is based on qualitative methods and a series of systematic ethnographic procedures, which along with the simultaneous processes of data collection and analysis, lead to the development of an inductive derived grounded theory of the visitor experience. In order to develop a model of the interactive experience of visitors to heritage sites, case studies are conducted at three World Heritage Sites in Thailand.

The findings indicate that the grounded theory approach has the potential to reveal a rich and deep understanding of visitor experiences, including the ways that visitors interact with the site, their interpretation of the site, and the meaning of the site for them.

It is suggested that the grounded theory approach can be a valuable tool in exploring the insights and meanings of visitors' experience and could be applied to future research in consumer behaviour. There are practical implications of this kind of research for the management of heritage sites in terms of visitor expectations, interactions and interpretations.

This study has developed a model of the experience and interaction of visitors to Thai World Heritage Sites which could be applied to other heritage sites. It illustrates the theoretical and practical issues of grounded theory approach to exploration and inductive development “interactive experience” of visitors at heritage sites. This is a qualitative research approach that could be adopted for a range of experience based industries such tourism, leisure and hospitality.

The purpose of this paper is to compare fundamental concepts from the grounded theory approach to social science research and concepts from entity‐relationship diagramming, a technique used to model data from the field of systems analysis, and propose that entity‐relationship diagramming can be a useful tool for grounded theory researchers.

The paper compares and contrasts concepts from the two different fields, demonstrating the construction of an entity‐relationship diagram from data from an existing grounded theory research project, and the correspondence between the data model constructs and the grounded theory constructs.

A strong correspondence was found between these two sets of concepts and suggests that the entity‐relationship diagramming technique may be a useful addition to the social scientist's toolkit when carrying out research using the grounded theory approach.

The paper bridges two distinct fields – information systems and grounded theory – and proposes a novel way for qualitative researchers to analyse and depict data.

The purpose of study is to understand the motivation of academic library users by developing Vroom’s expectancy theory in the context of academic libraries using the grounded theory approach.

The grounded theory approach has been used for data collection, analysis and development of theory. The data were collected through the process of theoretical sampling. Interviews of faculty and students belonging to government and private universities in India were recorded and transcribed till theoretical saturation was achieved. The interviews were analysed in three stages, i.e. open coding, axial coding and selective coding, to identify concepts of Vroom’s theory and integrate them into a theoretical model.

The components of Vroom’s theory, i.e. motivation, expectancy, instrumentality and valence were generated from data. The motivation to visit an academic library can be classified as intrinsic motivation and force choice motivation. Expectancy in the context of academic libraries is related to ease or difficulty in accessing library and its resources which relates to ease of location access, timing access, remote access, access to siblings and discipline norms for access. Instrumentality is related to infrastructure, information, service and promotion. Valence is related to pleasure and satisfaction. The concepts were integrated into a theoretical model.

The study is limited to academic libraries under state universities and private universities in India. Hence, the study cannot be generalised across institutions enjoying autonomy by the Government of India. Users of academic libraries may be motivated by several factors other than those considered with respect to motivation, expectancy, instrumentality and valence. The findings are based on the grounded theory approach which is an inductive approach. Alternate research methodologies, both inductive and deductive, need to be used to strengthen the external validity.

The understanding of user motivation through Vroom’s theory will help academic libraries to increase user motivation, thereby increasing usage of library resources.

Vroom’s expectancy theory of motivation in the context of academic libraries was developed using the grounded theory approach.

Grounded theory (GT) is an inductive paradigm-based research method that focuses more on data depth and quality than the generalizability of results to a broader population and is substantially different from conventional hypothetico-deductive research approaches. GT has become a popular research approach in several social science fields including tourism and hospitality. By reviewing the development of GT and its associated philosophical underpinning, this chapter compares three widely used GT approaches advocated by Glaser (Classical GT), Strauss and Corbin (Straussian GT), and Charmaz (Constructivist GT). Given the various interpretations and approaches to GT, this chapter therefore offers an overview of the key distinguishing characteristics of these approaches to GT so as to facilitate more thoughtful approach selection in keeping with philosophical positions, research questions, and research objectives. This chapter then proposes a step-by-step guideline of the application of this method through an illustrative example in tourism. The chapter concludes with a critical reflection on this widely used qualitative research method and considers possible future developments.

The aim of this paper is to demonstrate how a grounded theory method applied to a case study within a particular industrial context can be used to derive a substantive model of the practice of capital budgeting and contribute to an understanding of contextual elements that affect investment decisions. This study aims to examine how the investment decision to acquire aircraft, strategic core assets, is made by small players within an industry that is small by world standards, Australian regional aviation.

This research adopts a grounded theory approach to the case study. Primary data were collected using questionnaires, semi‐structured and open‐ended interviews. Secondary data comprised pro‐forma aircraft lease contracts and information from a law firm. Consistent with grounded theory, qualitative research mining software (Leximancer) was used to facilitate initial analyses of data and understanding of decision factors and their relationships. The model was derived, refined and confirmed using data from follow‐up unstructured interviews.

This research within a specific industrial context finds that a substantive model derived through a grounded theory approach provides an understanding of the richness of the investment scenario and the decision factors considered in the capital budgeting decision. Reflection on such narrow industrial findings in terms of existing theories provides insight into the reasons for the gap between practice and theory.

This research is original in that it employs a grounded theory approach, which has received little attention within prior literature, to derive a substantive model based on industrial practice of managers who are instrumental in and responsible for a capital budgeting decision. Such an alternative approach to modelling is of value in bridging the gap between practice and theory. Substantive models produced for different industries or contexts can be compared and similarities refined into a theory that is grounded in practice. Dissimilarities may provide valuable insights into variables and processes that are unique to particular contexts.

Leadership theory and research has not addressed the role of leaders in knowledge management, despite its importance to organizations. Consequently, information and knowledge management as key leader functions have not been explored. This study is an attempt to generate a preliminary theory of the role of leaders in knowledge management through a grounded theory approach.

This study builds a grounded theory of the role of leadership in knowledge management by comparatively analyzing 37 in‐depth interviews of CEOs. Combining deductive and inductive methods, this study establishes the key role of top executive leaders of organizations in knowledge management.

The data from the interviews suggest that leaders are acutely aware of the role of information and knowledge sharing and design knowledge networks that serve to maximize organizational effectiveness. Moreover, leaders use information technology and knowledge management to better focus on key internal and external customers. Thus, this grounded theory emphasizes both the leader behavior dimensions of information and knowledge sharing. More importantly, this study links the processes of knowledge management and customer‐focused knowledge management to leader and organizational effectiveness. Additionally, there seems to be evidence that such knowledge management activities implemented by leaders can positively impact organizational performance.

This grounded theory study has identified relationships/ processes of leadership that are inherently longitudinal. A key limitation, however, is that the end result is theory, which needs to be tested and refined through other conventional mechanisms.

This study makes significant contributions to both the leadership and knowledge management literatures.

The purpose of this paper is to provide a commentary on “Remaining consistent with method? An analysis of grounded theory research in accounting”, a paper by Gurd.

Like Gurd, the authors conducted a bibliographic study on prior pieces of research claiming the use of grounded theory.

The authors 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, the authors arrived at different conclusions.

In our research, the authors did not verify the consistency of claims with grounded theory. The authors took for granted that the article authors had understood and made operational the suggestions of the founders of the method.

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 or her own techniques and procedures.

This paper stimulates debate 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.

This paper seeks to develop a conceptual model that enables understanding of consumer purchase decisions in relation to the first customized products, including steps of the decision process, determinants, and consequences of each step.

The classic grounded theory approach was used.

The study found that the process consists of six steps called knowledge learning and preliminary information searching, problem recognition, budget setting, detailed information searching and solution creating, purchase involvement, and use and post‐purchase. The process is distinct from the process of traditional models of consumer decision mainly from three aspects: the process starting from “knowledge learning and information searching”, not from “problem recognition”, while “problem recognition” is the second step; information searched in the process mainly on components of products, with little on products; and the process includes a step “solution creating”, but without steps “alternative evaluation” and “choice”. The consequences of the first step consist of knowledge mastered, market information acquired, pre‐decisions, perceived value of customized PC, positive attitude towards customized PC, and self‐confidence, which are the main determinants of the following steps. Besides these determinants, others included are interest, curiosity, work with computers as tools, sources of knowledge and information on PC, and income.

The study provides a foundation for future quantitative research on determinants of consumers' purchasing the first customized products and provides insights into marketing: for example, target consumers of customized PC are characterized at least by having great self‐confidence in their capability to make an effective decision in purchasing customized PC, and having mastered enough PC knowledge.

Across a variety of domains, consumers are demanding increased customized products. While consumer decision making has become a prominent research topic in various fields of marketing and consumer science over the past decades, surprisingly little research has examined consumer purchase decisions in relation to the first customized personal computer (PC) and factors influencing such a process. The study may fill this gap.