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L'étude de cas : réflexions méthodologiques pour une meilleure compréhension du rôle de la comptabilité financière dans le gouvernement d'entreprise

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  • Peter Wirtz

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.

Suggested Citation

  • Peter Wirtz, 2000. "L'étude de cas : réflexions méthodologiques pour une meilleure compréhension du rôle de la comptabilité financière dans le gouvernement d'entreprise," ACCRA, Association francophone de comptabilité, vol. 6(3), pages 121-135.
    • Handle: RePEc:cai:accafc:cca_063_0121
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    Cited by:

    1. Mohamed Khenissi, 2013. "Rémunération des dirigeants et Performance financière: une étude française," Working Papers halshs-00834608, HAL.
    2. Mohamed Khenissi & Peter Wirtz, 2013. "Processus Decisionnel En Matiere De Remuneration Des Dirigeants : Le Cas Vinci," Working Papers halshs-00850083, HAL.
    3. Djamel Khouatra & Laurent Cappelletti, 2001. "Le Concept De Controle De Gestion Creatif Illustration Par Une Recherche-Intervention Dans Un Cabinet D'Audit Et De Conseil," Post-Print halshs-00584634, HAL.
    4. Laurent Cappelletti & Djamel Khouatra, 2002. "La Mesure De La Creation De Valeur Organisationnelle : Le Cas D'Une Entreprise Du Secteur De La Gestion De Patrimoine," Post-Print halshs-00584448, HAL.
    5. Laurence Cohen & Peter Wirtz, 2018. "Caractéristiques des entrepreneurs, finance entrepreneuriale et trajectoires de croissance," Working Papers hal-01723858, HAL.

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