Możliwość wykorzystania metodologii teorii ugruntowanej w badaniach naukowych w rachunkowości
Possibilities of grounded theory methodology in accounting research

Summary/Abstract: The aim of this paper is to analyze of areas of research in the field of accounting and methods of research. The article includes a proposal for the use of grounded theory in research on new accounting issues. It also describes criteria for evaluating research and grounded theory. Main conclusions drawn from this study are that it is necessary to undertake discussion to what extent these evaluation criteria can be used to evaluate research in the social sciences. The research method adopted in the study is analysis of the literature on the application of grounded theory and inference.

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