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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.

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.

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.

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.

In this chapter honouring Professor Kathy Charmaz, her scholarship and her mentorship, I explore the impact of her work on my thinking and research. Specifically, I focus on the translation of her constructivist principles into my, and others', grounded theory methodological practice. Following the introduction, the chapter commences with a reflection upon coming across constructivist grounded theory (CGT) for the first time almost 20 years ago, and my excitement at finding a methodology that so well aligned with my social justice-oriented research. Already ‘seduced’ by (classical) grounded theory, I had been uncomfortable and wrestling with its problematic philosophical underpinnings, and Kathy's work provided an intriguing solution. This section also briefly reviews CGT's main features, including Kathy's central emphasis on critical reflexivity, interpretation and context, the researcher–participant relationship and the co-construction of knowledge with participants, whilst maintaining a focus on conceptual development. In Section Three, I examine the ‘translation’ of Kathy's constructivist principles into my and others' reflexive grounded theory methodological practice, focusing particularly on issues of researcher positionality/ies and participant involvement. I also consider the ways in which I am further extending these ideas in my ongoing CGT research, including in relation to researcher self-disclosure. In the concluding section, I observe that Kathy's scholarship not only put grounded theory on a new epistemological basis but also established constructivist GT's axiological foundation. I end with a reflection upon the legacy of her ‘curiosity and wonder’ as a scholar of the social world, her legendary mentorship and her generosity of spirit.

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 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.

The paper is an analytical review of the research literature. It uses four fundamental canons of grounded theory to analyze accounting research.

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.

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.

The purpose of this paper is to analyze previous grounded theory articles and, based on this analysis, to provide a framework to assist reviewers in evaluating grounded theory research and increasing the rigor and credibility of this methodology in logistics and supply chain journals.

An analysis of existing articles appearing in the leading logistics and supply chain journals combined with an extensive review of the grounded theory method literature were used to develop a comprehensive framework for evaluating grounded theory research.

The paper finds that no standard criteria for publication of grounded theory research exists in logistics and supply chain journals. Grounded theory is routinely confused with other qualitative methodologies. Overall, this situation leads to publications that do not adequately address or report on the process for developing a grounded theory.

Reviewers can use this paper to establish the quality of grounded theory research. Reviewers who are unfamiliar with or skeptical of the grounded theory method can use the framework to evaluate the rigor and credibility of a grounded theory study rather than rejecting such research. The checklist can be used to provide thorough and constructive reviews to authors.

The paper presents a framework that provides a ready reference for reviewers to assess whether the authors have taken appropriate action in selecting a grounded theory methodology, collecting and analyzing data, developing a theory grounded in the data, and for evaluating their research. Existing research is compared with the framework to identify potential shortcomings in the review process. The application of the framework to the review of future articles provides an opportunity to increase the credibility and rigor of grounded theory research in logistics and supply chain management journals.

Purpose – The purpose of this paper is to explore the implementations and implications of Grounded Theory as an exploratory and inductive research method in the LIS studies. The paper seeks to illustrate the opportunities and challenges that this methodology has brought to the methodological paradigms of LIS research body. Design/methodology/approach – The paper is based on two blended constituents including a selective literature review and the author's personal experience in using Grounded Theory. Regarding the paper's scope it possesses a holistic approach to the issue and does not examine the results of individual reviewed studies in detail. Findings – The results suggest that up to now there have been a considerable number of studies in the LIS area that have successfully employed Grounded Theory. Nevertheless, it does not mean that this methodology is applicable in any research context. Accordingly, there is not a unanimous agreement on the usefulness of this methodology in the research community. Nevertheless, these arguments not only did not diminish the value of Grounded Theory but also helped grounded theorists to enhance this methodology's credibility and trustfulness. Research limitations/implications – Regarding the wide use of Grounded Theory it was not possible to carry out an exhaustive review of all studies that have employed Grounded Theory. However, the reviewed studies in this paper can be considered as a representative of the targeted research body. Providing the research community with an overall image of the applicability of Grounded Theory in LIS research is the main implication of the paper. Future researchers will benefit from the paper by finding out about the nature of this methodology and the aspects that they need to consider before using it. Originality/value – Although Grounded Theory is a widely used methodology, there are few publications about its applicability in LIS research. Therefore, this paper can contribute to the area through providing a holistic picture of the role of this methodology in LIS research.

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.

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.

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.

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.