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

Nicolas Berland and Vassili Joannides
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Vassili Joannides: 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: grounded theory; connaissance; recherche qualitative; conceptualisation; théorisation; knowledge; qualitative research; conceptualising; theorising (search for similar items in EconPapers)
Date: 2009
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00340170v1
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2009, pp. 141-162

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Working Paper: Grounded theory: quels usages dans les recherches en contrôle de gestion? (2008)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00340170

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