Comptabilité financière et gouvernement des entreprises: le potentiel des études de cas pour la compréhension des processus

Peter Wirtz ()

Working Papers FARGO from Université de Bourgogne - Latec/Fargo (Research center in Finance,organizational ARchitecture and GOvernance)

Abstract: 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.

Keywords: financial accounting; corporate governance; case study; qualitative data; acceptability (search for similar items in EconPapers)
JEL-codes: G30 M40 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-cfn and nep-rmg
Date: Written
Note: article publié sous le titre "L'étude de cas: réflexions méthodologiques pour une meilleure compréhension du rôle de la comptabilité financière dans le gouvernement des entreprises" dans Comptabilité Contrôle Audit, décembre 2000, p.121-135.
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Published in sous le titre "L'étude de cas: réflexions méthodologiques pour une meilleure compréhension du rôle de la comptabilité financière dans le gouvernement des entreprises" dans Comptabilité Contrôle Audit, décembre 2000, p.121-135.

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