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Méthodes de recherche en contrôle de gestion:une approche critique

  • Philippe Lorino



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    (VF)Dans la recherche en contrôle de gestion, le débat méthodologique s’organise souvent autour d’alternatives binaires peu pertinentes. Dans leur majorité, les travaux s’appuient sur une épistémologie réaliste de l’observation sans biais. Les deux dimensions clés du débat méthodologique sont (1) la référence épistémologique retenue (épistémologie de la vérité et de l’observation versus épistémologie de la signification et de l’enquête collective), (2) la définition de l’objet de recherche (formes du contrôle ou pratiques organisationnelles). Une approche en termes d’enquête dialogique, qui exige d’importants efforts d’accès aux pratiques et d’échanges dialogiques au sein des communautés adéquates, est la clé d’une recherche développementale ouverte sur la société.(VA)In management control research, methodological discussions are often based on binary alternatives of little relevance. Most of the research work refers to the realist epistemology of unbiased observation. The methodological discussion has two key dimensions: (1) what epistemic framework is selected (epistemology of truth and observation, versus epistemology of meaning and collective inquiry), (2) what is the object under research (forms of control or organizational practices). A dialogical inquiry approach would require substantial efforts to access practices and to develop dialogical exchanges within the adequate communities. But it would also allow for some developmental research, open to social is-sues.

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    Article provided by in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 11 (2008)
    Issue (Month): Special (June)
    Pages: 149-175

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    Handle: RePEc:dij:revfcs:v:11:y:2008:i:q2:p:149-175
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