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

Vassili Joannides and Nicolas Berland
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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

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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.

Keywords: Knowledge; Grounded theory; Contrôle de gestion; Théorisation; Conceptualisation; Recherche qualitative; Méthodologie (search for similar items in EconPapers)
Date: 2008
Note: View the original document on HAL open archive server: https://hal.science/hal-01682172v1
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2008, 14

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