oa Meditari : Research Journal of the School of Accounting Sciences - The use of grounded theory in accounting research
|Article Title||The use of grounded theory in accounting research|
|© Publisher:||University of Pretoria|
|Journal||Meditari : Research Journal of the School of Accounting Sciences|
|Author||N. Kirk and C. Van Staden|
|Publication Date||Jan 2001|
|Pages||175 - 197|
|Keyword(s)||Accounting research, Electronic commerce, Grounded theory and Theory development|
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.
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