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Comptabilité financière et gouvernement des entreprises: le potentiel des études de cas pour la compréhension des processus

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Author Info
Peter Wirtz () (Université Panthéon-Assas (Paris II))

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Abstract

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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File URL: http://www.u-bourgogne.fr/LEG/WP/0991204.pdf
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Publisher Info
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.

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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.
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Postal: 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France
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Postal: Gérard Charreaux, Fargo-Latec, Université de Bourgogne 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France

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Related research
Keywords: financial accounting corporate governance case study qualitative data acceptability

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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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References listed on IDEAS
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.:
  1. Healy, Paul M. & Palepu, Krishna G., 1995. "The challenges of investor communication The case of CUC International, Inc," Journal of Financial Economics, Elsevier, vol. 38(2), pages 111-140, June. [Downloadable!] (restricted)
  2. Gérard Charreaux, 1999. "Gouvernement d'entreprise et comptabilité," Working Papers FARGO 0990601, Université de Bourgogne - LEG/Fargo (Research center in Finance,organizational ARchitecture and GOvernance). [Downloadable!]
  3. Jensen, Michael C. & Fama, Eugene F. & Long, John Jr. & Ruback, Richard S. & Schwert, G. William & Smith, Clifford Jr. & Warner, Jerold, 1989. "Clinical papers and their role in the development of financial economics," Journal of Financial Economics, Elsevier, vol. 24(1), pages 3-6, September. [Downloadable!] (restricted)
  4. Gérard Charreaux, 1998. "La théorie positive de l'agence:lecture et relectures..," Working Papers FARGO 0980901, Université de Bourgogne - LEG/Fargo (Research center in Finance,organizational ARchitecture and GOvernance). [Downloadable!]
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