IDEAS home Printed from
   My bibliography  Save this paper

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


  • Peter Wirtz

    () (Centre de Recherche Magellan - UJML - Université Jean Moulin - Lyon III - Institut d'Administration des Entreprises (IAE) - Lyon)


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," Post-Print halshs-00746266, HAL.
  • Handle: RePEc:hal:journl:halshs-00746266
    Note: View the original document on HAL open archive server:

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Other versions of this item:


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. 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.
    2. Laurence Cohen & Peter Wirtz, 2018. "Caractéristiques des entrepreneurs, finance entrepreneuriale et trajectoires de croissance," Working Papers hal-01723858, HAL.
    3. Mohamed Khenissi, 2013. "Rémunération des dirigeants et Performance financière: une étude française," Working Papers halshs-00834608, HAL.
    4. Mohamed Khenissi & Peter Wirtz, 2013. "Processus Decisionnel En Matiere De Remuneration Des Dirigeants : Le Cas Vinci," Working Papers halshs-00850083, HAL.
    5. 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.


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00746266. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.