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RECHERCHE APPLIQUEE EN COMPTABILITE, CONTROLE, AUDIT: ANALYSE DE QUELQUES ENJEUX

Philippe Zarlowski ()
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Philippe Zarlowski: ESSEC Business School

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Abstract: In this communication, we intend to contribute to the on-going reflection engaged by researchers in Accounting, Management Control and Auditing on their professional stances and practices. More precisely, we focus here on applied research contributions that try to combine the social, organizational and technical dimensions of accounting and management control systems. We first present the objectives of applied research contributions and their controversial academic legitimacy. Based on recent debates in our academia, we then discuss some of the methodological and paradigmatic questions raised by applied research endeavors.

Keywords: applied research; methodology; research paradigms; recherche appliquée; méthodologie; paradigmes de recherche (search for similar items in EconPapers)
Date: 2012-05-21
Note: View the original document on HAL open archive server: https://hal.science/hal-00691153
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Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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