회계학 연구방법론으로서의 근거이론에 관한탐색적 연구

A Grounded theory method is a general methodology of analysis linked with data collection that uses a systematically applied set of methods to generate an inductive theory about a substantive area. It is one of Interpretative alternatives to mainstream accounting methodology based on the positivism. It is a methodology for generating theory originally developed by two sociologists, Barney Glaser and Anselm Strauss. It was influenced by the Chicago School of Sociology (1920s－1950s), with its focus on field methods and on the documentation of action, interaction and the experience of complex phenomena. Given the comprehensive nature of its techniques and procedures, grounded theory is a valuable research approach available to accounting researchers in understanding the social construction of accounting. Over the last two decades, Some studies applied the grounded theory have begun to emerge in the accounting and management planning and control in both business and non－profit sectors. These provide examples of the variant approaches to analysis and write－up that characterize empirical studies in the grounded theory tradition. Various methodologies will enrich our understanding of accounting phenomena.