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Article
Publication date: 22 June 2010

Larissa von Alberti‐Alhtaybat and Khaldoon Al‐Htaybat

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…

Abstract

Purpose

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.

Design/methodology/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.

Findings

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.

Research limitations/implications

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.

Originality/value

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.

Details

Qualitative Research in Accounting & Management, vol. 7 no. 2
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 6 June 2008

Bruce Gurd

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…

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.

Details

Qualitative Research in Accounting & Management, vol. 5 no. 2
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 1 October 2006

Jaruwan Daengbuppha, Nigel Hemmington and Keith Wilkes

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Originality/value

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.

Details

Qualitative Market Research: An International Journal, vol. 9 no. 4
Type: Research Article
ISSN: 1352-2752

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Article
Publication date: 16 November 2010

Malcolm Brady and John Loonam

The purpose of this paper is to compare fundamental concepts from the grounded theory approach to social science research and concepts from entity‐relationship…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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

Details

Qualitative Research in Organizations and Management: An International Journal, vol. 5 no. 3
Type: Research Article
ISSN: 1746-5648

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Article
Publication date: 22 March 2011

Inaam Idrees, Ana Cristina Vasconcelos and Andrew M. Cox

New PhD researchers sometimes face challenges when attempting to follow Grounded Theory principles to conduct their studies. These challenges may lead them to change its…

Abstract

Purpose

New PhD researchers sometimes face challenges when attempting to follow Grounded Theory principles to conduct their studies. These challenges may lead them to change its features or even prevent them from using the approach at all. This paper seeks to argue that, although challenging to implement, Grounded Theory is congruent with the nature of PhD research. It aims to provide an example of the application of Grounded Theory in a typically time‐limited PhD research project without the need to change any of its key features and principles.

Design/methodology/approach

The paper presents and discusses the research design adopted in ongoing PhD research which integrates the main guiding principles of Grounded Theory in a simplified four‐stage model of theory development.

Findings

The proposed model four‐stage research design includes: an uncertainty stage, where the primary focus is formed; an emergence stage, where the core categories, which are the foundations of the theory, emerge; an ambiguity resolution stage, where the grey areas in the emerging theory are clarified; and a maturity stage, when relationships between categories are defined and the theory is refined.

Originality/value

This research design can help new PhD researchers unfamiliar with Grounded Theory to develop a clear understanding of the process by simplifying and clarifying its main guiding principles, as well as guiding them to a clear, phased approach that takes into account the iterative and non‐linear nature of this methodology. It also places boundaries on the issues that should be dealt with within each of the phases of research adopting this methodology.

Details

Aslib Proceedings, vol. 63 no. 2/3
Type: Research Article
ISSN: 0001-253X

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Article
Publication date: 1 May 1997

Lee D. Parker and Bet H. Roffey

Restates the case for accounting and management research from a grounded theory perspective, and advocates its informed and more frequent application. Examines the…

Abstract

Restates the case for accounting and management research from a grounded theory perspective, and advocates its informed and more frequent application. Examines the intellectual foundations and key tenets of grounded theory in the context of researchers’ theoretical assumptions and methodological characteristics, discussed in relation to Laughlin’s (1995) classification schema. Pays particular attention to grounded theory assumptions and methods in relation to other interpretive paradigms such as symbolic interactionism, ethnomethodology and hermeneutics. Describes the basic principles and methods of grounded theory research, and presents potential applications to the accounting and management research arenas. Argues that rigorous grounded theory research can offer the accounting and management literatures unique understandings that provide additional perspectives to those already being offered by major schools of thought, and discusses implications of grounded theory for informing contemporary professional practice.

Details

Accounting, Auditing & Accountability Journal, vol. 10 no. 2
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 22 October 2016

Virginia M. Tucker, Christine Bruce and Sylvia L. Edwards

This chapter explores the potential of grounded theory research methods for eliciting threshold concepts. It begins with an overview of threshold concept theory, then…

Abstract

This chapter explores the potential of grounded theory research methods for eliciting threshold concepts. It begins with an overview of threshold concept theory, then reviews current methodological approaches, as well as challenges encountered, when researching threshold concepts. The discussion argues for the suitability of grounded theory for this purpose, using a specific case for illustration. Specific elements of the research design that strengthened the use of grounded theory in the exploration of threshold concepts are described. The case example used is of graduate students and practicing professionals’ learning experiences when acquiring expertise in the online environment. The case is used to demonstrate the grounded theory method’s efficacy for eliciting evidence of transformative learning experiences, leading to implications for improving curriculum design.

Details

Theory and Method in Higher Education Research
Type: Book
ISBN: 978-1-78635-895-0

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Article
Publication date: 28 August 2007

Robert Jones and Gary Noble

This paper aims to analyse the manner in which “objectivist” grounded theory methodology has progressively developed since 1967 and how it has been employed by management…

Abstract

Purpose

This paper aims to analyse the manner in which “objectivist” grounded theory methodology has progressively developed since 1967 and how it has been employed by management researchers.

Design/methodology/approach

The paper traces the methodological development of grounded theory with particular emphasis on the variations, contradictions and modifications to the methodology both between and within the Glaserian and Straussian Schools. Totally 32 empirical grounded theory studies published in the management literature since 2002 are analysed in order to gauge the impact of these variations on the manner in which researchers have employed the grounded theory methodology.

Findings

It is argued that grounded theory in management research is in danger of losing its integrity. The methodology has become so pliant that management researchers appear to have accepted it as a situation of “anything goes” “Grounded theory” is now loosely used as a generic term to refer to any qualitative approach in which an inductive analysis is grounded in data.

Originality/value

It could be argued that grounded theory cannot continue to be regarded as a moving target, or to be practised as a free‐for‐all methodology in management research, without risking serious danger of becoming irrelevant. Three suggestions are offered for restoring more discipline into grounded theory studies.

Details

Qualitative Research in Organizations and Management: An International Journal, vol. 2 no. 2
Type: Research Article
ISSN: 1746-5648

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Article
Publication date: 16 November 2012

Dorothea Bowyer and Glenda Davis

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Qualitative Research in Accounting & Management, vol. 9 no. 4
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 12 April 2019

Komal Chopra

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…

Abstract

Purpose

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.

Design/methodology/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.

Findings

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.

Research limitations/implications

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.

Practical implications

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.

Originality/value

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

Details

International Journal of Retail & Distribution Management, vol. 47 no. 3
Type: Research Article
ISSN: 0959-0552

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