Search results

In this paper, grounded theory is investigated and applied to research on electronic commerce in order to demonstrate its use and potential limitations in accounting research. Grounded theory enables relevant theoretical concepts to emerge from the data and, in this way, leads to discovery. In treating ‘all as data’, grounded theory uses a pragmatic approach, combining qualitative and quantitative data and datagathering methods to encourage a rich understanding of the situation. This enables the generation of theory rather than the confirmation of existing theory. To illustrate this process, this paper demonstrates the emergence, with the use of grounded theory, of a definition for electronic commerce.

This chapter explains the research design. An interpretive methodology was considered most suitable for the study. Informed by an institutional framework, the interpretive methodology was selected for this monograph for its strengths of focusing on the research context, interactive processes, and meanings that are not measurable by quantitative approach. The interpretive methodology is also consistent with the ontological and epistemological positions of the researchers. Data were collected from interviewing four groups of key persons and a document survey. The data triangulation and multiple perspectives helped increase the reliability and validity of the study. Also, conducting data collection in a natural setting produced a rich data source. This enabled the provision of an enhanced understanding of the operation and effectiveness of corporate governance and financial reporting practice in a real setting. In addition, the systematic set of data analysis procedures helped improve research rigor and develop conceptual and theoretical understanding of issues of interest.

The purpose of this paper is to advance knowledge and obtain an understanding of the phenomenon of public sector external auditing (PSEA) in Tanzania.

The paper used a grounded theory method informed by a critical approach. It used data from multiple sources including interviews, observations and documents, to provide a theoretical and practical understanding of PSEA in Tanzania. The theoretical aspects were developed ‘in vivo’ and were also informed by the Habermasian concept of colonisation.

The principal research findings from the data concern the central phenomenon of managing colonising tendencies in PSEA which appeared to be the core strategy for both the government and external auditors. While the government appeared to manage the National Audit Office of Tanzania (NAOT) appearance and exploited the legitimising features of PSEA, external auditors manoeuvred within colonising tendencies and attempted to maintain the ‘audit supremacy’ image. PSEA in Tanzania encountered colonising tendencies because of weak working relationship between the NAOT and other accountability agencies, inconsistencies in governance and politics, the culture of corruption and secrecy, dependence on foreign financing and mimicking of foreign models. To coexist within this colonising environment, external auditors managed their relationship with auditees and the complexities of PSEA roles. Managing colonising tendencies resulted into obscured subordination of PSEA, contributing to cosmetic accountability and growing public interest in PSEA.

It is hoped that future research in other countries, in and beyond Africa, will be undertaken to broaden and deepen our understanding of the external auditing of public sector entities.

The paper combines grounded theory with a critical approach to understand PSEA in a developing country.

Restates the case for accounting and management research from a grounded theory perspective, and advocates its informed and more frequent application. Examines the intellectual foundations and key tenets of grounded theory in the context of researchers’ theoretical assumptions and methodological characteristics, discussed in relation to Laughlin’s (1995) classification schema. Pays particular attention to grounded theory assumptions and methods in relation to other interpretive paradigms such as symbolic interactionism, ethnomethodology and hermeneutics. Describes the basic principles and methods of grounded theory research, and presents potential applications to the accounting and management research arenas. Argues that rigorous grounded theory research can offer the accounting and management literatures unique understandings that provide additional perspectives to those already being offered by major schools of thought, and discusses implications of grounded theory for informing contemporary professional practice.

Forces of globalization have driven international convergence in corporate governance and accounting considerably over the past few decades. Nevertheless, despite the global trend, convergence of corporate governance and financial reporting remains a subject of debate. This research monograph critically examines whether China’s convergence with Anglo-American corporate governance principles and the International Financial Reporting Standards (IFRS) is likely to produce the expected outcomes of improving the transparency and comparability of accounting information in Chinese firms. In this chapter, we discuss the motivation for and the significance of the study; describe the issues associated with the adoption of internationally acceptable standards and principles in China; explain the theoretical framework used to inform the study and research methodology; and present the aim and objectives of the monograph.

The paper revisits the intellectual roots of grounded theory and aims to analyze the consistency of the method used in grounded theory research in accounting. About 23 papers are identified and analysed.

The paper is an analytical review of the research literature. It uses four fundamental canons of grounded theory to analyze accounting research.

Some accounting researchers who have used the label “grounded theory” for their research have misunderstood or not applied the core canons of grounded theory established by Glaser and Strauss and developed with diversity in other disciplines. Most claim to follow the specific approach of Strauss and Corbin, but the published research shows limited explication of method.

Since Parker and Roffey in 1997, there has been no analysis and re‐evaluation of the burgeoning academic accounting literature using grounded theory. While celebrating the growth of this research, the paper does raise concerns about the lack of consistency of grounded theory research in accounting with the central canons of grounded theory, and it provides some directions for future grounded theory research by encouraging accounting researchers who wish to use grounded theory to engage more strongly in understanding the method and providing transparent explanations of their data collection and analysis methods.

This paper examines accounting practices and legitimacy in Tanzanian Local Government Authorities (LGAs).

It uses data from multiple sources, including interviews, observations and documents, to provide theoretical and practical understanding on how accounting has been practiced and the conditions which sustain its undertaking. It applies a grounded theory method to develop a theory systematically from the raw data.

The principal research findings from the data concern the central phenomenon of ‘manipulating legitimacy’. This involved the purposeful and deliberate use of accounting techniques to influence and control (and sometimes even to falsify) the perceived reasonableness of the Councils’ operations. The paper revealed that the effective operations of the Tanzanian LGAs were highly constrained by their context. This had forced the LGAs’ officials to use important accounting practices such as budgeting, financial reporting, auditing and performance measurement, to manipulate the organisational legitimacy, a process which ensured the availability of resources to both LGAs and the individual officials.

The main limitation of the research is that the data was collected from a limited number of local authorities in just one developing country. It is hoped that future research in other developing countries will be undertaken to broaden and deepen our understanding.

The paper identifies the importance of manipulating legitimacy in understanding accounting practices in local government.

Reviews research on marketing attitudes, strategies and effectiveness of marketing tools in accounting firms in the USA, UK, Hong Kong and Australia, and compares the findings with a recent multiple case study of Australian accounting firms. The Australian study analysed firms′ use/non‐use of marketing plans, image development strategies and image perception, network/ referral strategies, promotional and client acquisition practices, and strategies for building and maintaining client confidence. The study identified some consistencies and differences in marketing strategies between small and medium firms, and within the small and medium firm groups. The finding that none of the firms in the study used systematic measures of marketing effectiveness was consistent with the majority of international studies examined. Synthesizes the research findings in relation to strategic services marketing, quality service management, and assessing marketing effectiveness, and raises future research methodological considerations.