Proceedings of The 2nd International Conference On Advance And Scientific Innovation, ICASI 2019, 18 July, Banda Aceh, Indonesia

Research Article

Grounded Theory in Accounting Research

Download1100 downloads
  • @INPROCEEDINGS{10.4108/eai.18-7-2019.2288566,
        author={Zul  Azmi and Abdillah Arif Nasution and Wardayani  Wardayani and Iskandar  Muda and Supriyanto  Supriyanto and Syamsul  Rizal and Rahmat  Hidayat},
        title={Grounded Theory in Accounting Research},
        proceedings={Proceedings of The 2nd International Conference On Advance And Scientific Innovation, ICASI 2019, 18 July, Banda Aceh,  Indonesia},
        publisher={EAI},
        proceedings_a={ICASI},
        year={2019},
        month={11},
        keywords={grounded theory accounting research and qualitative research},
        doi={10.4108/eai.18-7-2019.2288566}
    }
    
  • Zul Azmi
    Abdillah Arif Nasution
    Wardayani Wardayani
    Iskandar Muda
    Supriyanto Supriyanto
    Syamsul Rizal
    Rahmat Hidayat
    Year: 2019
    Grounded Theory in Accounting Research
    ICASI
    EAI
    DOI: 10.4108/eai.18-7-2019.2288566
Zul Azmi1,*, Abdillah Arif Nasution2, Wardayani Wardayani3, Iskandar Muda4, Supriyanto Supriyanto5, Syamsul Rizal6, Rahmat Hidayat3
  • 1: Department of Accounting, University Of Muhammadiyah Riau, Riau Indonesia
  • 2: Department of Accounting, University of Sumatera Utara,Sumatera Utara Indonesia
  • 3: Department of Management, Sekolah Tinggi Ilmu Manajemen Sukma Medan, Sumatera, Utara Indonesia
  • 4: Department of Accounting, University of Sumatera Utara, Sumatera Utara Indonesia
  • 5: Department of Bussines Administration, Politeknik LP3I Medan,Sumatera Utara, Indonesia
  • 6: Department of Finance and Banking, Akademi Keuangan Perbankan Nusantara, Aceh, Indonesia
*Contact email: zulazmi@umri.ac.id

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.