Grounded Theory in Accounting Research

Abstract

This article aims to discuss the use of grounded theory approach in qualitative research in accounting and management. Development of accounting theory one of them done with accounting research. Qualitative research can use grounded theory as a great tool that researchers can use to collect and analyze empirical data. Using the literature study, it was found that grounded theory has been used in accounting and management research such as budgeting, corporate governance, e-commerce, organizational control, information systems and behavior accounting. Grounded theory is particularly apt to unmask and understand what lies behindthe phenomenon of something relatively newly known.