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Grounded theory : quels usages dans les recherches en contrôle de gestion ?

Author

Listed:
  • Nicolas Berland

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris sciences et lettres - CNRS - Centre National de la Recherche Scientifique)

  • Vassili Joannides

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris sciences et lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

The present paper draws on the main issues in the production of scientific knowledge based upon grounded theory in management accounting research. This piece of work is a bibliographic study confronting grounded theory practices with the expectations of its founders (Glaser et Strauss, 1967; Strauss et Corbin, 1998). After we shed light on the principles and issues in the discovery of a grounded theory, we bring insights into the variety of uses thereof throughout eleven articles claiming that positioning.

Suggested Citation

  • Nicolas Berland & Vassili Joannides, 2009. "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Post-Print halshs-00340170, HAL.
    • Handle: RePEc:hal:journl:halshs-00340170
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00340170
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    References listed on IDEAS

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    1. Chrystelle Richard & Robert Reix, 2002. "Contribution à l'analyse de la qualité du processus d'audit : le rôle de la relation entre le directeur financier et le commissaire aux comptes," Post-Print halshs-00153466, HAL.
    2. O'Dwyer, Brendan & Unerman, Jeffrey, 2008. "The paradox of greater NGO accountability: A case study of Amnesty Ireland," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 801-824.
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    7. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
    8. Andrew Goddard & Mussa Juma Assad, 2006. "Accounting and navigating legitimacy in Tanzanian NGOs," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(3), pages 377-404, April.
    9. Ahrens, Thomas, 1996. "Styles of accountability," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 139-173.
    10. Jill Frances Solomon & Aris Solomon, 2006. "Private social, ethical and environmental disclosure," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(4), pages 564-591, July.
    11. 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.
    12. Harrison, Graeme L. & McKinnon, Jill L., 1999. "Cross-cultural research in management control systems design: a review of the current state," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 483-506, July.
    13. Chrystelle Richard & Robert Reix, 2002. "Contribution à l'analyse de la qualité du processus d'audit : le rôle de la relation entre le directeur financier et le commissaire aux comptes," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 8(1), pages 151-174.
    14. Sylvain Durocher & Anne Fortin & Louise Côté, 2004. "Pouvoir et normalisation : la perception des utilisateurs canadiens," ACCRA, Association francophone de comptabilité, vol. 10(3), pages 193-212.
    15. Roberts, John, 1991. "The possibilities of accountability," Accounting, Organizations and Society, Elsevier, vol. 16(4), pages 355-368.
    16. Thierry Nobre, 2001. "Management hospitalier : du contrôle externe au pilotage, apport et adaptabilité du tableau de bord prospectif," ACCRA, Association francophone de comptabilité, vol. 7(2), pages 125-146.
    17. Bruce Gurd, 2008. "Remaining consistent with method? An analysis of grounded theory research in accounting," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(2), pages 122-138, June.
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    Cited by:

    1. Vassili Joannides, 2011. "Apports De L'Ethnicite A La Culture En Sciences De Gestion," Post-Print hal-00676555, HAL.
    2. Vassili Joannides & N. Berland, 2008. "Reactions to Reading 'Remaining Consistent with Method? An Analysis of Grounded Theory Research in Accounting': A Comment on Gurd," Grenoble Ecole de Management (Post-Print) hal-00676581, HAL.
    3. repec:dau:papers:123456789/5670 is not listed on IDEAS
    4. Pierre-Laurent Bescos, 2011. "L'utilisation du budget dans un contexte de crise : le rôle de la relation entre objectifs et ressources," Post-Print hal-00646747, HAL.
    5. Pascale Amans & Agnès Mazars-Chapelon & Fabienne Villesèque-Dubus, 2009. "Utilisation Instrumentale Et Politique Du Budget Dans Les Organisations Artistiques Et Culturelles : Le Cas De Quatre Scenes De Spectacle Vivant," Post-Print halshs-00460410, HAL.
    6. Laurent Cappelletti, 2010. "La Recherche-Intervention : Quels Usages En Controle De Gestion ?," Post-Print hal-00481090, HAL.
    7. Vassili Joannidès & Nicolas Berland, 2008. "Reactions to reading “Remaining consistent with method? An analysis of grounded theory research in accounting”," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 5(3), pages 253-261, October.
    8. Vassili Joannides & N. Berland, 2008. "Reactions to Reading 'Remaining Consistent with Method? An Analysis of Grounded Theory Research in Accounting': A Comment on Gurd," Post-Print hal-00676581, HAL.
    9. Vassili Joannides, 2011. "Apport de l’ethnicité à la culture en sciences de gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 14(1), pages 33-68., March.
    10. Vassili Joannides, 2011. "Influences de la pré-connaissance sur le design de la recherche:le cas des liens entre comptabilité et gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 14(4), pages 91-127, December.
    11. Vassili Joannides, 2011. "Apports De L'Ethnicite A La Culture En Sciences De Gestion," Grenoble Ecole de Management (Post-Print) hal-00676555, HAL.

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