QUALITATIVE STUDIES IN ACCOUNTING: THE ABDUCTIVE. RESEARCH STRATEGY

Claudia Urdari and Adriana Tiron Tudor
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Claudia Urdari: Conservatoire National des Arts et Metiers, France and Faculty of Economics and Business Administration, Babes-Bolyai University, Romania

SEA - Practical Application of Science, 2014, issue 5, 85-92

Abstract: 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.

Keywords: Abductive research strategy; Abductive reasoning; Research methods; Qualitative research; Accounting research (search for similar items in EconPapers)
JEL-codes: A14 B41 D23 D83 M41 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:cmj:seapas:y:2014:i:5:p:82-92

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