ABSTRACT
There have been many calls for developing theories of accounting from qualitative case studies. These have occurred particularly in the area of management accounting (Humphrey and Scapens 1996, Llewelyn 2003, Ahrens and Chapman 2006, Elharidy, Nicholson and Scapens 2008). Grounded theory (GT) provides a coherent set of methods to develop such theories, and is particularly appropriate when studying accounting in its social context. Indeed, it has become a popular qualitative research methodology in many social disciplines (see below). However, it has received relatively little attention from accounting researchers. The purpose of this chapter, therefore, is to provide an introduction to GT. The chapter commences with an outline of the various approaches taken to GT by researchers in other disciplines. This is followed by a practical example of the use of GT in an accounting research project to illustrate the methods used. Next a brief review of accounting GT research to date is presented followed by a discussion of some issues and debates which are emerging. My own personal experiences of GT in the field are presented to guide potential researchers. The chapter concludes with an outline of the possible future of GT in accounting research.
