Contribution to the grounded theory of accounting development. Case study of Armenia
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2015, Vol 2015, Issue 82
Abstract
The article outlines the concept and experience of conducting scientific research, which aims to: 1) explore – at the source – the causes and circumstances surrounding the development of accounting law in post-communist countries; 2) formulate the grounded theory in this area. The study is in progress in accordance with the concept of grounded theory methodology and using the case study method. In this text selected findings are presented with respect to Armenia, where the practice of development of accounting law is regarded – in this work – as the first case study. On the basis of practical experience, the author presents an example of the so-called initial notes, used in the methodology of grounded theory at the stage of data collection. The article also outlines the development of accountancy in this country.
Authors and Affiliations
Anna Karmańska
Keywords
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- EP ID EP69254
- DOI 10.5604/16414381.1155808
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