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

Taylor, Lynda C.

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Authors

Lynda C. Taylor



Abstract

Purpose: This paper focuses on the role of theory in the process of doing qualitative research. It seeks to show how theory was reflected upon, reassessed and refined during the research process. In so doing, it provides an illustrative account of theorizing in qualitative research, with specific emphasis on an abductive approach to theorizing.
Design/methodology/approach: This paper is based on a qualitative accounting case study in which an initial theoretical framework was reassessed and refined during the research process. The approach is to reflect on the use of theory during the research process rather than on the organization itself.
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. As such, this paper does not report the accounting practices of an organization in the traditional sense, but does so in a way that 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.

Citation

Taylor, L. C. (2018). Reassessing and refining theory in qualitative accounting research: an illustrative account of theorizing. Qualitative Research in Accounting and Management, 15(4), 510-534. https://doi.org/10.1108/QRAM-09-2017-0090

Journal Article Type Article
Acceptance Date Jun 5, 2018
Online Publication Date Oct 15, 2018
Publication Date Oct 15, 2018
Deposit Date Jun 6, 2018
Publicly Available Date Mar 29, 2024
Journal Qualitative Research in Accounting and management
Print ISSN 1176-6093
Electronic ISSN 1176-6093
Publisher Emerald
Peer Reviewed Peer Reviewed
Volume 15
Issue 4
Pages 510-534
DOI https://doi.org/10.1108/QRAM-09-2017-0090
Keywords Theory; qualitative research; abduction; accounting; illustration
Public URL https://nottingham-repository.worktribe.com/output/936391
Publisher URL https://www.emeraldinsight.com/doi/pdfplus/10.1108/QRAM-09-2017-0090

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