Reassessing and refining theory in qualitative accounting research An illustrative account of theorizing

Taylor, Lynda C,(2018), Reassessing and refining theory in qualitative accounting research An illustrative account of theorizing. , Qualitative Research in Accounting & Management, UNSPECIFIED

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Purpose – This paper focuses on the role of theory in the process of doing qualitative accounting research. It discusses the role of theory in qualitative accounting studies, and provides and example of how theory can be reflected upon, reassessed and refined during a research process. Design/methodology/approach – This paper provides an illustrative account of theorizing during the process of qualitative accounting research. The paper places specific emphasis on an abductive approach to theorizing. An abductive theoretical framework is used to reflect on the theorizing process. Findings – The “findings” reflect on the use of theory and the process of theorizing during a research process. The paper finds that abduction may be a useful way of theorizing in qualitative accounting research because it encourages the researcher to remain open to alternative explanations of data, which may promote theoretical development. This paper does not report the accounting practices of an organization in the traditional sense, but illustrates how the empirical findings led to an initial theoretical framework being developed. Practical implications – The paper is intended to be informative in showing how theory can be used and developed during research. It may be of value and interest to new and emerging researchers. It may also interest established researchers seeking to reflect on their use of theory in research. Originality/value – There are few contributions that focus exclusively and explicitly on how theory is used and developed during the process of qualitative accounting research. Moreover, the abductive approach has received limited attention in accounting. This paper aims to address these gaps.
Keywords : s Theory, Illustration, Qualitative research, Accounting, Abduction, UNSPECIFIED
Journal or Publication Title: Qualitative Research in Accounting & Management
Volume: 15
Number: 4
Item Type: Article
Subjects: Akuntansi
Depositing User: Eriana Ringgowati
Date Deposited: 16 Dec 2019 04:16
Last Modified: 16 Dec 2019 05:36

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