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cting and naming categories from the analysis of the data. This initial stage of data acquisition would describe the overall features of the phenomenon under study. In this research, the categories emerged from the open coding of interview were identified mostly through line by line analysis. Variables involved in the phenomenon were then identified, labeled and categorized in an outline form so that the researcher could see and understand the processes. To ensure the internal consistency, the emerging categories were compared between interviewees and notes being taken.

The next step of coding process is axial coding. According to Strauss and Corbin (1990), axial coding is the process that relates the categories to subcategories. In axial coding, data were put together in new ways and this was achieved by utilizing a coding paradigm (i.e. a system of coding that seeks to identify causal relationships between categories). The aim of the coding paradigm is to make explicit connections between categories and sub-categories. This process is often referred to as the‘paradigm model' and involves explaining and understanding relationships between categories in order to understand the phenomenon to which they relate (Strauss and Corbin, 1990).

The final procedure was the process of selective coding. Selective coding involves the process of selecting and identifying the core category and systematically relating it to other categories from the axial coding process. All other categories derived from the axial coding process must be related in some ways to the core category, directly o indirectly. It involved validating those relationships, filling in, refining and developing those categories. Categories were integrated together and where a grounded theory was arrived at. Finally, there are the action and interaction strategies to manage a phenomenon and to have certain outcomes or consequences.

7.0 RESEARCH FINDINGS

To examine and explain the phenomenon of interest under study is too complex to discuss in detail but a precise one is presented here to address the influential and valuable evidence. As information technology evolved overtime and as the competitive pressures for innovation increase, the thoughts of providing managers with information have become increasingly insufficient for decision needs. As accountants adjust to this evolving information environment, it is essential that they become more involved in applications systems innovation that supports management in making intelligent decision for the organization. The grounded theory analysis identified two interrelated aspects namely to understand the importance of enterprise systems innovation and the accountants' involvement in business and information strategy of an organization.

7.1 Empirical Evidence Gathered in the Field

7.1.1 Enterprise Systems Innovation towards Competitive Environment

Advances in IT/IS are regarded as major sources of improvement in the competitive position of firms and industries (Mitropoulos and Tatum, 2000). The ability to speed up decisionC making, improving operations performance, managing customer profit本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。