The use of grounded theory in accounting research英文精品课件.pdfVIP

The use of grounded theory in accounting research N Kirk C van Staden School of Accountancy School of Accountancy College of Business College of Business Massey University Massey University New Zealand New Zealand Abstract 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 data- gathering 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. Key words Theory development Accounting research Grounded theory Electronic commerce 1 Introduction In this paper, the grounded theory approach to accounting research is investigated and applied to research on electronic commerce in order to demonstrate its use and potential limitations. Although grounded theory has been used in sociology research for at least three decades, its use and methodology is still debated, and it is relatively new in accounting research. Research involves the researcher, the subject of the research and the methodology applied. It has been argued that the researchers cannot be objective as they