This paper examines the conditions under which case studies appear to be a particularly well suited empirical method. From a methodological point of view, the choice should be guided by the very nature of the research question and of the conceptual framework. Dynamic modeling of the link between accounting and corporate governance, focusing on the interaction between the CEO's strategy and the limits of his managerial discretion, is difficult to test by methods other than case studies. Hence, the latter potentially fulfill an important function in the scientific process. Besides, we emphasize the need of crafting different control instances in order to provide checks on validity.
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Paper provided by Université de Bourgogne - LEG/Fargo (Research center in Finance,organizational ARchitecture and GOvernance) in its series Working Papers FARGO with number
0991204.
Length: 26 pages Date of creation: Dec 1999 Date of revision: Publication status: published in sous le titre "L'étude de cas: réflexions méthodologiques pour une meilleure compréhension du rôle de la comptabilité financière dans le gouvernement des entreprises" dans Comptabilité Contrôle Audit, décembre 2000, p.121-135. Handle: RePEc:dij:wpfarg:0991204
Note: article publié sous le titre "L'étude de cas: réflexions méthodologiques pour une meilleure compréhension du rôle de la comptabilité financière dans le gouvernement des entreprises" dans Comptabilité Contrôle Audit, décembre 2000, p.121-135. Contact details of provider: Postal: 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France Phone: +33(0)380395435 Fax: +33(0)380395488
Order Information: Postal: Gérard Charreaux, Fargo-Latec, Université de Bourgogne 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France
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Find related papers by JEL classification: G30 - Financial Economics - - Corporate Finance and Governance - - - General M40 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - General
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