Grounded Theory as a Research Method for Accounting Education Development

Abstract

In this paper, a bibliographic review is carried out on grounded theory as a research method for the construction of knowledge from the proposal of Strauss and Corbin, to which other sources that contribute to the discussion are integrated. The evolution, essence, elements and purposes of this methodology are included, in order to recognize the aspects that may be favorable for its application in research related to accounting education –specifically, those related to the contribution of accounting in the construction of critical thinking of future accounting professionals–. It is found that it is possible to use grounded theory as a method to develop qualitative and mixed investigations. In the specific case of the accounting area, it is evident that this research method has not been taken into account or applied, thus becoming an alternative for the construction of theory in accounting education.