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Influences de la pré-connaissance sur le design de la recherche:le cas des liens entre comptabilité et gestion

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  • Vassili Joannides

    ()
    (Grenoble Ecole de Management et Queensland University of Technology Australie)

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    Abstract

    (VF) Cet article a un objectif méthodologique et cherche à com- prendre l’influence de la pré- connaissance de l’objet sur le design de recherche en sciences de gestion. Appliquant le modèle insider / outsider initialement développé par Goodenough (1956) et Pike (1967), cette étude analyse les in- fluences de l’appartenance au groupe étudié sur l’empirie ainsi que les choix théoriques et méthodologiques. Si la pré-connaissance offerte par le statut d’insider ou d’outsider peut avoir une influence très forte sur la manière dont est conduite la recherche, ce modèle ne s’avère ni déterministe ni exclusif, à condition que le chercheur procède à une réflexion préalable lui permettant de passer d’une relation à l’autre. (VA)This methodological paper seeks to understand the influence of previous knowledge on research design in management studies. In applying the insider/outsider model initially developed by Goodenough (1956) and Pike (1967), I analyze the influence of membership in the group under study on empirical choices, theoretical frameworks and methodology. I reach the conclusion that previous knowledge implied by the insider or outsider status can have a strong influence on how research is conducted. Yet, the model is shown to be neither deterministic nor exclusive, if the researcher develops a reflexive process whereby he or she can swap from one relation to the other.

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    File URL: http://leg2.u-bourgogne.fr/rev/144127.pdf
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    Bibliographic Info

    Article provided by revues.org in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 14 (2011)
    Issue (Month): 4 (December)
    Pages: 91-127

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    Handle: RePEc:dij:revfcs:v:14:y:2011:i:q4:p:91-127.

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    Related research

    Keywords: design de recherche; théorie; méthodologie; research design; insider; outsider; theory; methodology;

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    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Helen Irvine & Michael Gaffikin, 2006. "Getting in, getting on and getting out: reflections on a qualitative research project," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(1), pages 115-145, January.
    2. Huault, Isabelle & Charreire-Petit, Sandra, 2008. "From practice-based knowledge to the practice of research : revisiting constructivist research works on knowledge," Economics Papers from University Paris Dauphine 123456789/761, Paris Dauphine University.
    3. Berland, Nicolas & Joannides, Vassili, 2008. "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Economics Papers from University Paris Dauphine 123456789/1375, Paris Dauphine University.
    4. Sandra Charreire & Isabelle Huault, 2001. "Le constructivisme dans la pratique de recherche: une évaluation à partir de seize thèses de doctorat," Revue Finance Contrôle Stratégie, revues.org, vol. 4(3), pages 31-55, September.
    5. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
    6. Lukka, Kari & Granlund, Markus, 2002. "The fragmented communication structure within the accounting academia: the case of activity-based costing research genres," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 165-190.
    7. David, Albert, 2003. "Etude de cas et généralisation scientifique en sciences de gestion," Economics Papers from University Paris Dauphine 123456789/1444, Paris Dauphine University.
    8. Baskerville, Rachel F., 2003. "Hofstede never studied culture," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 1-14, January.
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