Title

On The Use Of Grounded Theory As A Basis For Research On Strategic And Emerging Technologies In Accounting

Keywords

Emerging technologies in accounting; Grounded theory; Strategic technologies in accounting; Theory building; Theory development

Abstract

Research on emerging technologies in accounting has often proven difficult to conduct while maintaining the meaningfulness of a new technology-driven phenomena and the rigor expected for accounting research. Grounded theory is proposed in this paper as a method that has not been oft used in the discipline, but may be highly applicable in such an emergent domain. Grounded theory was first put forth by Glaser and Strauss (1967); but in subsequent years, each of the authors has diverged from the other in their perspectives on how "good" grounded research should be conducted. We explore and compare the two approaches to grounded theory as an introduction for researchers who may find the research method desirable in their research. We also overview a program of research in the area of B2B e-commerce risk and assurance that applies grounded theory in an emerging technology area of accounting, providing both an overview and critique of its implementation. We conclude with some perspectives on the use of grounded theory for emerging technologies research in accounting. An objective of the paper is to help researchers know when to pursue a grounded theory approach and to provide the foundations for undertaking such an endeavor.

Publication Date

12-1-2011

Publication Title

Journal of Emerging Technologies in Accounting

Volume

8

Issue

1

Number of Pages

45-63

Document Type

Article

Personal Identifier

scopus

DOI Link

https://doi.org/10.2308/jeta-10207

Socpus ID

84862181079 (Scopus)

Source API URL

https://api.elsevier.com/content/abstract/scopus_id/84862181079

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