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Grounded theory : quels usages dans les recherches en contrôle de gestion ?

Author

Listed:
  • Vassili Joannides

    (EESC-GEM Grenoble Ecole de Management)

  • Nicolas Berland

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

The present paper draws on the main issues in the production of scientific knowledge based upon grounded theory in management accounting research. This piece of work is a bibliographic study confronting grounded theory practices with the expectations of its founders (Glaser et Strauss, 1967; Strauss et Corbin, 1998). After we shed light on the principles and issues in the discovery of a grounded theory, we bring insights into the variety of uses thereof throughout eleven articles claiming that positioning.

Suggested Citation

  • Vassili Joannides & Nicolas Berland, 2008. "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Post-Print hal-01682172, HAL.
    • Handle: RePEc:hal:journl:hal-01682172
    Note: View the original document on HAL open archive server: https://hal.science/hal-01682172
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    References listed on IDEAS

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    10. Thierry Nobre, 2001. "Management hospitalier : du contrôle externe au pilotage, apport et adaptabilité du tableau de bord prospectif," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 7(2), pages 125-146.
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    13. Sylvain Durocher & Anne Fortin & Louise Côté, 2004. "Pouvoir et normalisation : la perception des utilisateurs canadiens," ACCRA, Association francophone de comptabilité, vol. 10(3), pages 193-212.
    14. Ahrens, T., 1996. "Styles of Accountability," Papers 96-119, University of Southampton - Department of Accounting and Management Science.
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    17. Thierry Nobre, 2001. "Management hospitalier : du contrôle externe au pilotage, apport et adaptabilité du tableau de bord prospectif," ACCRA, Association francophone de comptabilité, vol. 7(2), pages 125-146.
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    Cited by:

    1. Laurent Cappelletti, 2010. "La Recherche-Intervention : Quels Usages En Controle De Gestion ?," Post-Print hal-00481090, HAL.
    2. Pierre-Laurent Bescos, 2011. "L'utilisation du budget dans un contexte de crise : le rôle de la relation entre objectifs et ressources," Post-Print hal-00646747, HAL.
    3. Pascale Amans & Agnès Mazars-Chapelon & Fabienne Villesèque-Dubus, 2009. "Utilisation Instrumentale Et Politique Du Budget Dans Les Organisations Artistiques Et Culturelles : Le Cas De Quatre Scenes De Spectacle Vivant," Post-Print halshs-00460410, HAL.
    4. Laurent Cappelletti, 2009. "La Recherche-Intervention : Une Reponse Au Besoin D'Evidence-Based Management En Controle De Gestion ?," Post-Print halshs-00458965, HAL.

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