A response to Joannidès and Berland

摘要

Purpose – The 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/approach – A refutation by argument. Findings – Argues that GT is definable and the term should be used only where appropriate. Practical implications – Researchers 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/value – This paper continues the debate on GT and should assist both new and experienced researchers to explore the basis of their approach.