The use of grounded theory in accounting research

Kirk, N.; Staden, Chris J. van

doi:10.1108/10222529200100010

Cited by 11 publications

(12 citation statements)

References 25 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Both scenarios could be argued to apply to SMA to some extent. Kirk and van Staden (2001) and Curran et al (1997) also argue for the use of grounded theory in accounting research in terms of ensuring that theoretical constructs that arise out of the research are based on the understanding and values that the economic actors attach to key concepts and themes that underlie accounting, economic and financial theory. Lye et al (1997) also justify its use as a valuable research approach in attempting to understand the social construction of accounting.…”

Section: Grounded Theory Methodologymentioning

confidence: 97%

Strategic management accounting and sense-making in a multinational company

Tillmann

Goddard

2008

Management Accounting Research

115

131

View full text Add to dashboard Cite

This paper investigates strategic management accounting in a large multinational company in Germany. Much of the prior research in SMA has concentrated on which accounting techniques are used and in what circumstances. This paper is more concerned with how SMA is perceived and used in practice. The principal research findings relate to the core phenomenon of sense-making. The paper explores just what is meant by sense-making and how management accounting is used to assist the process. A substantive grounded theory of strategic management accounting and sense-making is developed. Sense-making is a basic social process that revolves around organisational actors' attempts to understand their past, present and future situations. Management accountants consciously and unconsciously undertake 'sense-making' activities through the strategies of structuring and harmonising; bridging and contextualising and compromising and balancing. Sense-making is also carried out within both external and internal contexts. In addition, the intervening conditions that have an impact on the sense-making activities were 'sets of information', 'professional know-how' and 'a feel for the game'. Two sets of consequences of sense-making were discovered; consequences for making strategy and consequences for management accountants. All these phenomena and their interrelationships are discussed in the paper and a nascent formal theory of SMA is proposed by discussing the substantive theory in relation to broader theoretical frameworks.

show abstract

Section: Grounded Theory Methodologymentioning

confidence: 97%

Strategic management accounting and sense-making in a multinational company

Tillmann

Goddard

2008

Management Accounting Research

115

131

View full text Add to dashboard Cite

show abstract

“…Ground theory (GT) research has implications for both the understanding and the facilitation of change. It goes "beyond conjecture and preconception to the underlying processes of 'what's going on' in substantive areas" (Kirt and van Staden, 2001). It is therefore, uniquely suited to the task of discovering basic social processes that involve change.…”

Section: Resultsmentioning

confidence: 99%

“…2010) as well as supply chain management (Rodman, 2004;Thomas and Esper, 2010). These authors indicated that GT generates new and accurate insights than when a researcher relies on past research or on office bound experiments (Kirt and van Staden, 2001).…”

Section: Introductionmentioning

confidence: 99%

Grounded theory analysis of municipal supply chain management

Ambe

Badenhorst-Weiss²

2011

Afr. J. Bus. Manage.

View full text Add to dashboard Cite

This article illustrates practical examples of theories built during a grounded theory process on the implementation of supply chain management in the Central District Municipality, North West province, South Africa. It provides an understanding of and evaluates some basic concepts that are associated with grounded theory. The article suggests theories and hypotheses about the implementation of supply chain management in the Central District Municipality. It contributes to knowledge on the application of grounded theory in the field of supply chain research.

show abstract

“…According to Suddaby (2006:636), "grounded theory describes an overall method for systematically gathering and analyzing data" to create a theory. Many accounting academics have reviewed grounded theory as a methodological approach to create theory (Gurd, 2008;Joannidès & Berland, 2008;Kirk & Van Staden, 2001;Lye, Perera & Rahman, 2006). They all agree that grounded theory is a theory-discovered method or methodology.…”

Section: Decision-usefulness Theorymentioning

confidence: 99%

The role of accounting theory in the development of accounting principles

Coetsee

2010

Meditari Accountancy Research

View full text Add to dashboard Cite

If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractAccounting theorists agree that no comprehensive theory of accounting has yet been developed. In the absence of such a theory, the question arises whether sufficient accounting principles are created through accounting research. This article acknowledges that accounting principles are not solely the result of academic research and that current accounting practice through its standard-setting process contributes far more to the development of accounting principles. Hence the role that accounting theory and research should play in developing accounting principles is a vital academic question.The discussion in the article focuses on the normative and descriptive (or the more modern positivistic) approach to the development of accounting theory, the positivistic nature of mainstream accounting research, a possible decision-useful theory of accounting and the role of interpretative and critical research. All of these developments are beneficial to accounting since they open up accounting to a diversity of research approaches that will collectively improve the status of accounting research and possibly accounting theory. The role that these developments fulfil in creating appropriate accounting principles, however, is debatable.

show abstract

The use of grounded theory in accounting research

Cited by 11 publications

References 25 publications

Strategic management accounting and sense-making in a multinational company

Strategic management accounting and sense-making in a multinational company

Grounded theory analysis of municipal supply chain management

The role of accounting theory in the development of accounting principles

Contact Info

Product

Resources

About