Importing Theoretical Frameworks into Management Accounting Research

L'importation de cadres théoriques dans la recherche en contrôle

Marc Bollecker () and Wilfrid Azan
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Marc Bollecker: Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar, CESAG - Centre d'études des sciences appliquées à la gestion - Université Robert Schuman - Strasbourg III

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Abstract: A lot of contributions spell out the importance of transdisciplinarity in research. Our research deepens the practices and the objectives of the transdisciplinary approach in controlling as well as its impact. Specifically, we aim to measure the penetration in business science of other theoretical frameworks especially from neighboring disciplines of management sciences, i.e., organization theory or any close science. We therefore analyze French journals such as Comptabilité, Contrôle, Auditor Finance, Contrôle, Stratégie, and one American journal, Management Science, between 2000 and 2007. This contribution is the logical result of a new trend in controlling research that has been developing for a few years and that aims to analyze the contributions in a scientometric perspective.

Keywords: Management control; Epistemology; Epistémologie; Contrôle de gestion (search for similar items in EconPapers)
Date: 2009
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2009, 15 (2), pp.61-86. ⟨10.3917/cca.152.0061⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03607175

DOI: 10.3917/cca.152.0061

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