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A response to Joannidès and Berland


  • Bruce Gurd


Purpose - The purpose of this paper is to provide a rejoinder to Joannidès and Berland's comment on Gurd's paper on the use of grounded theory (GT) in interpretive accounting research, re-establishing the basics of GT. Design/methodology/approach - A refutation by argument. Findings - Argues that GT is definable and the term should be used only where appropriate. Practical implications - Researchers in accounting should be careful when claiming to use GT. Credibility would be enhanced if there was a more careful explication of method in interpretive research. Originality/value - This paper continues the debate on GT and should assist both new and experienced researchers to explore the basis of their approach.

Suggested Citation

  • Bruce Gurd, 2008. "A response to Joannidès and Berland," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 5(3), pages 262-265, October.
  • Handle: RePEc:eme:qrampp:v:5:y:2008:i:3:p:262-265

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    References listed on IDEAS

    1. Vassili Joannidès & Nicolas Berland, 2008. "Reactions to reading “Remaining consistent with method? An analysis of grounded theory research in accounting”: A comment on Gurd," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 5(3), pages 253-261, October.
    2. Efferin, Sujoko & Hopper, Trevor, 2007. "Management control, culture and ethnicity in a Chinese Indonesian company," Accounting, Organizations and Society, Elsevier, vol. 32(3), pages 223-262, April.
    3. repec:dau:papers:123456789/1468 is not listed on IDEAS
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    Accounting research; Qualitative research;


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