ABSTRACT
Research on emerging technologies in accounting has often proven difficult to conduct while maintaining the meaningfulness of a new technology-driven phenomena and the rigor expected for accounting research. Grounded theory is proposed in this paper as a method that has not been oft used in the discipline, but may be highly applicable in such an emergent domain. Grounded theory was first put forth by Glaser and Strauss (1967); but in subsequent years, each of the authors has diverged from the other in their perspectives on how “good” grounded research should be conducted. We explore and compare the two approaches to grounded theory as an introduction for researchers who may find the research method desirable in their research. We also overview a program of research in the area of B2B e-commerce risk and assurance that applies grounded theory in an emerging technology area of accounting, providing both an overview and critique of its implementation. We conclude with some perspectives on the use of grounded theory for emerging technologies research in accounting. An objective of the paper is to help researchers know when to pursue a grounded theory approach and to provide the foundations for undertaking such an endeavor.
