Research Paradigm on Grounded Theory Method for Accounting Research: Filtering All Sensory Input

DOI

10.2991/aebmr.k.210416.043How to use a DOI?

Keywords

grounded theory, paradigm, critical realism

Abstract

The basic beliefs defining the research paradigm can be viewed from three fundamental dimensions, ontology, epistemology, and methodology. Ontology and epistemology pay an attention to the influence of a person’s perspective on reality. Ontology is a claim and assumption about the essence of reality, what seems real as reality, what community constructs reality and how the community interacts. This article is a literature review related to grounded research paradigms in the field of accounting studies. The results of the study reflect that the research approach in accounting is not limited to quantitative measures but also can be approached through a grounded research approach. Grounded theory cannot be separated from the philosophy of science. In the course of undergoing evolution and development into a method, often the main exponents experience conflicts or differing points of view on a certain aspect. This happened in the early originators of grounded theory, Barney Glaser and Anselm Strauss, so that the term Straussian and Glaserian grounded theory emerged. The difference between the two exponents of grounded theory lies in the data analysis process, in particular the procedures used. Coding in grounded theory is a process of analyzing data involving researchers as actors in exploration, intervention and conceptualization procedures (Walker, 2011). This article presents a literature review on how grounded theory can be an alternative methodology in accounting studies.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Satia Nur Maharani
PY  - 2021
DA  - 2021/04/19
TI  - Research Paradigm on Grounded Theory Method for Accounting Research: Filtering All Sensory Input
BT  - Proceedings of the 7th Regional Accounting Conference (KRA 2020)
PB  - Atlantis Press
SP  - 343
EP  - 352
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210416.043
DO  - 10.2991/aebmr.k.210416.043
ID  - Maharani2021
ER  -