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

Berland, Nicolas; Joannides, Vassili - Université Paris-Dauphine (Paris IX) - 2008

The present paper draws on the main issues in the production of scientific knowledge based upon grounded theory in …

Persistent link: https://www.econbiz.de/10010905116

Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?

Wickramasinghe, Danture; Joannides, Vassili; Berland, … - Université Paris-Dauphine (Paris IX) - 2010

) critiqued their homogeneity and poor ability to enhance our understanding of accounting. Knowledge claims articulated, claims … conclusions and contributions to scientific knowledge. For their part, Harrison & McKinnon (1999) stressed that all these studies … later. This research purports to analyse the contributions of post-Hofstedian research to accounting knowledge. To this end …

Persistent link: https://www.econbiz.de/10010706417

Constructing a research network: accounting knowledge in production

Berland, Nicolas; Joannides, Vassili - Université Paris-Dauphine (Paris IX) - 2013

, addressing how accounting knowledge is established, advanced and extended. Design/methodology/approach – The research question is … controversies in which they engage to develop knowledge. Findings – The paper reveals that accounting knowledge is established … shows that knowledge advancement, establishment and development is more contingent on network breadth than on research …

Persistent link: https://www.econbiz.de/10011073042

Actor-networks and the diffusion of management accounting innovations : a comparative study

Levant, Yves; Alcouffe, Simon; Berland, Nicolas - Université Paris-Dauphine (Paris IX) - 2008

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we analyze two innovations that have had different...

Persistent link: https://www.econbiz.de/10010905279

The availability of information and the accumulation of experience as motors for the diffusion of budgetary control: the French experience from the 1920s to the 1960s

Berland, Nicolas - Université Paris-Dauphine (Paris IX) - 1998

Budgetary control has developed in France since the 1930s. If the initial importation from the United States was rapid, subsequent development was slow. Diffusion of the technique occurred through a number of mechanisms: professional reviews, books, consultants, think tanks, and through...

Persistent link: https://www.econbiz.de/10010720303

La naissance du contrôle budgétaire en France (1930-1960) : rôle des consultants, apprentissage organisationnel et jeu des acteurs chez Pechiney et Saint-Gobain

Berland, Nicolas - Université Paris-Dauphine (Paris IX) - 1997

In the period 1930-1960, steps toward budgetary control were taken in two of the most important French companies. In each case they were led by consulting firms with common origins but the resulting applications of control turned out to be markedly different. This diversity is difficult to...

Persistent link: https://www.econbiz.de/10011073401