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Recherche Appliquee En Comptabilite, Controle, Audit : Analyse De Quelques Enjeux

  • Philippe Zarlowski


    (Accounting / Management Control Department - ESSEC Business School)

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    Nous proposons dans cette communication de poursuivre la réflexion engagée depuis quelques années dans la communauté des chercheurs en comptabilité, contrôle de gestion et audit (CCA) sur les postures et les pratiques des enseignants-chercheurs dans nos domaines. Nous nous intéressons ici en particulier aux travaux de recherche appliqués, qui visent à aborder simultanément les dimensions techniques, organisationnelles et sociales des systèmes de comptabilité et de contrôle. Après avoir présenté les objectifs de ces travaux et les éléments de controverse sur leur légitimité académique, nous en discutons certains des enjeux méthodologiques et paradigmatiques en nous référant aux débats récents sur ces questions dans nos domaines de recherche.

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    Paper provided by HAL in its series Post-Print with number hal-00691153.

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    Date of creation: 2012
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    Publication status: Published - Presented, Comptabilités et innovation, 2012, Grenoble, France
    Handle: RePEc:hal:journl:hal-00691153
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