QUALITATIVE STUDIES IN ACCOUNTING: THE ABDUCTIVE. RESEARCH STRATEGY.

This paper addresses to accounting researchers and proposes the use of abductive research strategy to improve the quality of accounting research outcomes. We argue that abductive reasoning has developed as a typical research method in all fields of interpretive studies but is still unrecognized by accounting researchers and practitioners. Therefore, this study aims to raise awareness on the benefits obtained through the implementation of abduction as a research strategy. Starting from Peirce (1903) and Blaikie (1993), we explore two types of abduction designs and discuss the advantages of building accounting research on grounded concepts. While this is a conceptual paper that only describes the bridge abduction reasoning can build between studying the reality and new theory emergence, we do not tackle any ethnographical case studies, social survey, or other exploratory field analyses.