Purpose – The purpose of this paper is to provide a rejoinder to Joannidès and Berland's comment on Gurd's paper on the use of grounded theory (GT) in interpretive accounting research, re-establishing the basics of GT. Design/methodology/approach – A refutation by argument. Findings –...

Purpose – 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. Design/methodology/approach – The paper is an analytical review of the...