Revisiting the role of the grounded theory research methodology in the accounting Information systems

Abstract

The aim of this paper is to explore the role of grounded theory (GT) as a research method in the accounting information systems. The GT research method can able the GT researcher to generate a rigour theory. This research paper seeks to investigate how researchers can use GT in relation to its epistemological perspective, methodological stance and research methods. GT as a research philosophy provides clear understanding of how to generate and develop rigorous theory. GT offers an interpretative perspective based on its epistemological stance. This interpretative perspective can be a foundation for GT researchers in interpretative accounting information systems researches.