Glaser and Strauss (as cited in Dilaver, 2015) defined grounded theory as “the discovery of theory from data systematically obtained from social research”. Therefore, in a grounded theory, the researcher deliberately avoids specifying any theoretical propositions, structure or conceptual framework at the outset of the inquiry; instead, theory emerges out of the process of data collection and analysis (Saunders et al., 2007; Yin, 2003). But, in this study the researcher commenced his data collection with well-defined research questions and objectives and a clear conceptual framework derived from the theories that have been used. As a result, because of the existence of a predetermined theoretical basis already done by others, and a pre-set conceptual framework on which to guide the data collection and analysis, grounded theory strategy was also considered less suitable in carrying out this …show more content…
It allowed for detailed assessment of the budgeting process which operates at the study hospital. Single case study strategy was adopted rather than a multiple case study. The focus on a single organization as a case enabled a deeper level of analysis than is normally possible through a multiple case study. The choice of Arba Minch General Hospital as a case was related to the fact that it is the largest budget holder among all public hospitals located in the Zone in which it operates i.e. Gamo Gofa Zone. The bigger the budget, the more important it is that strict accounting discipline is adhered to, otherwise enormous amount of waste and fraud will be a likely outcome (Assefa, 2008). Improved budget management can therefore ensure that inefficiency is minimized and the amount of money available for the provision of quality patient care is maximized (Kjollesdal, 2013). Accessibility and convenience in data collection also added to the choice of the organization as a