• xmlui.mirage2.page-structure.header.title
    • français
    • English
  • Help
  • Login
  • Language 
    • Français
    • English
View Item 
  •   BIRD Home
  • DRM (UMR CNRS 7088)
  • DRM : Publications
  • View Item
  •   BIRD Home
  • DRM (UMR CNRS 7088)
  • DRM : Publications
  • View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.

Browse

BIRDResearch centres & CollectionsBy Issue DateAuthorsTitlesTypeThis CollectionBy Issue DateAuthorsTitlesType

My Account

LoginRegister

Statistics

Most Popular ItemsStatistics by CountryMost Popular Authors
Thumbnail

Reactions to reading “Remaining consistent with method? An analysis of grounded theory research in accounting”: A comment on Gurd

Joannides, Vassili; Berland, Nicolas (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, 5, 3, p. 253-261. 10.1108/11766090810910254

View/Open
Reactions reading JOANNIDES_BERLAND_GT.pdf (147.3Kb)
Type
Article accepté pour publication ou publié
Date
2008
Journal name
Qualitative Research in Accounting & Management
Volume
5
Number
3
Publisher
Emerald Group Publishing Ltd
Pages
253-261
Publication identifier
10.1108/11766090810910254
Metadata
Show full item record
Author(s)
Joannides, Vassili
EESC-GEM Grenoble Ecole de Management
Berland, Nicolas
Dauphine Recherches en Management [DRM]
Abstract (EN)
Purpose: The present paper is a comment on Gurd’s paper published in QRAM on the use of grounded theory in interpretive accounting research. Methodology: Like Gurd, we conducted a bibliographic study on prior pieces of research claiming the use of grounded theory. Findings: We found a large diversity of ways of doing grounded theory. There are as many ways as articles. Consistent with the spirit of grounded theory, the field suggested the research questions, methods and verifiability criteria. From the same sample as Gurd, we arrived at different conclusions. Research limitations: In our research, we did not verify the consistency of claims with grounded theory. We took for granted that they had understood and made operational the suggestions of the founders of the method. Practical implications: The four canons of grounded theory can be considered as reference marks rather than as the rules of the method. Accordingly, the researcher is free to develop his own techniques and procedures. Originality/Value of the paper: This paper stimulates debates on grounded theory based research. On the other hand, it conveys the richness and the variety of interpretive research. Two similar studies, using similar samples and methods arrive at different (divergent) conclusions.
Subjects / Keywords
interpretive research; grounded theory
JEL
M41 - Accounting

Related items

Showing items related by title and author.

  • Thumbnail
    Designing a consistent accounting research - evidence from linkages between accounting and religion 
    Joannides, Vassili; Berland, Nicolas (2009-02) Communication / Conférence
  • Thumbnail
    From Critical Accounting to an Account of Critique: The Case of Cultural Emancipators 
    Berland, Nicolas; Joannides de Lautour, Vassili; Wickramasinghe, Danture (2020) Article accepté pour publication ou publié
  • Thumbnail
    Constructing a research network: accounting knowledge in production 
    Berland, Nicolas; Joannides, Vassili (2013) Article accepté pour publication ou publié
  • Thumbnail
    Grounded theory : quels usages dans les recherches en contrôle de gestion ? 
    Berland, Nicolas; Joannides, Vassili (2008) Article accepté pour publication ou publié
  • Thumbnail
    Institutionalisation and deinstitutionalisation of budget. Symmetrical analysis of rhetoric associated to the introduction of budget and “beyond budgeting” 
    Berland, Nicolas; Levant, Yves; Joannides, Vassili (2009) Communication / Conférence
Dauphine PSL Bibliothèque logo
Place du Maréchal de Lattre de Tassigny 75775 Paris Cedex 16
Phone: 01 44 05 40 94
Contact
Dauphine PSL logoEQUIS logoCreative Commons logo