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Qualitative accounting research: an account of Glaser's grounded theory

Author

Listed:
  • Larissa von Alberti-Alhtaybat
  • Khaldoon Al-Htaybat

Abstract

Purpose - 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. Design/methodology/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. Findings - 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. Research limitations/implications - 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. Originality/value - 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.

Suggested Citation

  • Larissa von Alberti-Alhtaybat & Khaldoon Al-Htaybat, 2010. "Qualitative accounting research: an account of Glaser's grounded theory," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 7(2), pages 208-226, June.
  • Handle: RePEc:eme:qrampp:v:7:y:2010:i:2:p:208-226
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    References listed on IDEAS

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    1. Ahrens, Thomas & Chapman, Christopher S., 2006. "Doing qualitative field research in management accounting: Positioning data to contribute to theory," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 819-841, November.
    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. Tomkins, Cyril & Groves, Roger, 1983. "The everyday accountant and researching his reality," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 361-374, October.
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    5. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    6. Christopher S. Chapman, 2008. "We are not alone: qualitative management accounting research: Rationale, pitfalls and potential," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 5(3), pages 247-252, October.
    7. Hopwood, Anthony G., 1983. "On trying to study accounting in the contexts in which it operates," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 287-305, May.
    8. Jane Baxter, 2008. "The field researcher as author-writer," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 5(2), pages 101-121, June.
    9. Dent, Jeremy F., 1990. "Strategy, organization and control: Some possibilities for accounting research," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 3-25.
    10. Tomkins, Cyril & Groves, Roger, 1983. ""The everyday accountant and researching his reality": Further thoughts," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 407-415, October.
    11. Ali M. Elharidy, 2008. "Using grounded theory in interpretive management accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 5(2), pages 139-155, June.
    12. Kakkuri-Knuuttila, Marja-Liisa & Lukka, Kari & Kuorikoski, Jaakko, 2008. "Straddling between paradigms: A naturalistic philosophical case study on interpretive research in management accounting," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 267-291.
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    Cited by:

    1. Min Zhang & Biying Jin & G. Alan Wang & Thong Ngee Goh & Zhen He, 2016. "A Study of Key Success Factors of Service Enterprises in China," Journal of Business Ethics, Springer, pages 1-14.

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