Abstract

PurposeThe purpose of this paper is to provide a rejoinder to Joannidès and Berland's comment on Gurd's paper on the use of grounded theory (GT) in interpretive accounting research, re‐establishing the basics of GT.Design/methodology/approachA refutation by argument.FindingsArgues that GT is definable and the term should be used only where appropriate.Practical implicationsResearchers in accounting should be careful when claiming to use GT. Credibility would be enhanced if there was a more careful explication of method in interpretive research.Originality/valueThis paper continues the debate on GT and should assist both new and experienced researchers to explore the basis of their approach.

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