![]() The original proponents, Glaser & Strauss (1967) define grounded theory as the discovery of theory from data. The approach contrasts with the more traditional logical-deductive approaches, which use existing theories to generate hypotheses, and then test them empirically. This approach ensures that the theory produced fits the phenomenon under investigation (Glaser & Strauss, 1967). The theory derives concepts from the data and develops them by collecting, coding and analysing data concurrently. The crux of Glaser & Strauss’ (1967) grounded theory is that the adequacy of the theory developed depends on the research process used to derive it. The two researchers devised the methodology while researching the experiences of chronically ill patients. Strauss studied at the University of Chicago with its tradition of symbolic interactionism and qualitative approaches of inquiry, such as observation and intensive interviewing: “Hence, Strauss brought the pragmatist philosophical study of process, action, and meaning into empirical enquiry through grounded theory” (Charmaz, 2000, p. He sought to apply this training to qualitative research (Charmaz, 2000). ![]() ![]() Glaser came from a tradition of rigorous, positivistic quantitative research learned at Columbia University. Glaser & Strauss (1967) were also motivated by a desire to dismiss the myth that all good theories had been discovered and that research should focus on testing theories through quantitative empirical approaches. Their approach was largely a protest against (a) a methodological climate in which qualitative research was considered preliminary to the ‘real’ methodologies of quantitative research (Goulding, 2006) and (b) the positivism permeating most social research (Suddaby, 2006). Glaser & Strauss (1967) originally devised grounded-theory methodology. This section reviews the origins of grounded theory, its core tenets and the divergent approaches in the prior literature. Section 5 discusses quality characteristics in the context of interpretative research. In Section 4, we review grounded theory in prior research, including accounting studies using grounded theory. In Section 3, we discuss the approaches to grounded theory by the main proponents of this methodology, identifying their primary differences. We hope this sensitises accounting researchers to the potential of using grounded theory as a method in accounting research. Third, we summarise prior accounting studies using grounded theory. Second, we consider the essential features of grounded theory in depth, as a valuable resource, especially for novice interpretive researchers considering adopting this method. (2011), a gap has emerged in the up-to-date literature examining grounded theory in accounting research. (2008), Gurd (2008), von Alberti-Alhtaybat & Al-Htaybat (2010) and Sutton et al. Our paper contributes to the prior literature in the following three ways. Third, grounded-theory methodology has established guidelines for conducting research and interpreting data, particularly Corbin and Strauss’s (2015) systematic approach. Through the methodological process of theoretical sampling and constant comparison, it enables abstraction of individuals’ subjective experience into theoretical statements (Fendt & Sachs, 2008). ![]() Grounded theory facilitates recording and interpreting individuals’ subjective experiences. ![]() It is a suitable design when a theory does not fully explain a process (Creswell, 2007 Goulding, 2005 Thornberg & Dunne, 2019). Second, grounded theory’s central aim is theory building, rather than theory testing. First, grounded theory has an established reputation for the study of human behaviour and for making knowledge claims about how individuals interpret reality (Suddaby, 2006). Grounded theory is a suitable research methodology to develop theory for three reasons. We explore divergences and debates on how to apply grounded theory in practice. We describe the core tenets of grounded theory, revealing how to collect and analyse data applying its fundamental tenets as introduced by its original proponents, Glaser & Strauss (1967), but reflecting the subsequent analytical approach of Corbin & Strauss (2015). Grounded theory is a qualitative research methodology used to develop theory. ![]()
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