L'étude de cas: réflexions méthodologiques pour une meilleure compréhension du rôle de la comptabilité financière dans le gouvernement d'entreprise

Peter Wirtz

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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: gouvernement d'entreprise; méthodologie; étude de cas; données qualitatives (search for similar items in EconPapers)
Date: 2000
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Citations: View citations in EconPapers (5)

Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2000, 6 (3), pp.121-135. ⟨10.3917/cca.063.0121⟩

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Journal Article: L'étude de cas: réflexions méthodologiques pour une meilleure compréhension du rôle de la comptabilité financière dans le gouvernement d'entreprise (2000)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00746266

DOI: 10.3917/cca.063.0121

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