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Influences de la pré-connaissance sur le design de la recherche:le cas des liens entre comptabilité et gestion

Listed author(s):
  • Vassili Joannides


    (Grenoble Ecole de Management et Queensland University of Technology Australie)

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    (VF) Cet article a un objectif méthodologique et cherche à com- prendre l’influence de la pré- connaissance de l’objet sur le design de recherche en sciences de gestion. Appliquant le modèle insider / outsider initialement développé par Goodenough (1956) et Pike (1967), cette étude analyse les in- fluences de l’appartenance au groupe étudié sur l’empirie ainsi que les choix théoriques et méthodologiques. Si la pré-connaissance offerte par le statut d’insider ou d’outsider peut avoir une influence très forte sur la manière dont est conduite la recherche, ce modèle ne s’avère ni déterministe ni exclusif, à condition que le chercheur procède à une réflexion préalable lui permettant de passer d’une relation à l’autre. (VA)This methodological paper seeks to understand the influence of previous knowledge on research design in management studies. In applying the insider/outsider model initially developed by Goodenough (1956) and Pike (1967), I analyze the influence of membership in the group under study on empirical choices, theoretical frameworks and methodology. I reach the conclusion that previous knowledge implied by the insider or outsider status can have a strong influence on how research is conducted. Yet, the model is shown to be neither deterministic nor exclusive, if the researcher develops a reflexive process whereby he or she can swap from one relation to the other.

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    Article provided by in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 14 (2011)
    Issue (Month): 4 (December)
    Pages: 91-127

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    Handle: RePEc:dij:revfcs:v:14:y:2011:i:q4:p:91-127.
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    1. Vassili Joannides & N. Berland, 2008. "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Grenoble Ecole de Management (Post-Print) hal-00676580, HAL.
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    4. Lukka, Kari & Granlund, Markus, 2002. "The fragmented communication structure within the accounting academia: the case of activity-based costing research genres," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 165-190.
    5. Helen Irvine & Michael Gaffikin, 2006. "Getting in, getting on and getting out: reflections on a qualitative research project," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(1), pages 115-145, January.
    6. Vassili Joannidès, 2008. "Reactions to reading “Remaining consistent with method? An analysis of grounded theory research in accounting”: A comment on Gurd," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 5(3), pages 253-261, October.
    7. Baskerville, Rachel F., 2003. "Hofstede never studied culture," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 1-14, January.
    8. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
    9. Sandra Charreire-Petit & Isabelle Huault, 2008. "From practice-based knowledge to the practice of research : Revisiting constructivist research works on Knowledge," Post-Print halshs-00150763, HAL.
    10. repec:dau:papers:123456789/1468 is not listed on IDEAS
    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,, vol. 4(3), pages 31-55, September.
    12. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
    13. repec:dau:papers:123456789/761 is not listed on IDEAS
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