Developing grounded theory in practice is not an easy task. The resulting quality is directly linked to the researcher’s ability in discovering categories, properties, and dimensions that build a relevant theory about a phenomenon. We show how art based knowledge adds value to the existing...

This article deals with financial accounting and financial strategy at Schneider during the period of early French industrialization. The charging of all capital expenditure to net income led both to an underestimation of assets and a reduction of distributable income. Schneider managed to...

De nombreuses recherches ont mis en évidence les difficultés de la conduite d’une recherche utilisant la méthodologie de la théorie enracinée. D’une méthode prometteuse sur le plan de l’innovation et de la rigueur scientifique, elle peut apparaître comme un cauchemar pour le...

Grounded Theory (GT) methodology was originally proposed as an alternative to hypothetic deductive methods, aiming at creating new knowledge on the basis of the emergence of latent social patterns. While this ambition of creating fresh knowledge seems appropriate, there are difficulties inherent...

La théorie enracinée est une méthodologie d'analyse générale qui permet de proposer une théorie à partir de phénomènes identifiés de façon empirique. Nous proposons de questionner la possibilité liée à la mobilisation de la théorie enracinée pour aborder des phénomènes...

The practice of audit committees in France became an obligation for listed companies. Nevertheless, even if France adopted this practice, she did not adopt all the Anglo-Saxon recommendations considered as good practices: the French audit committees are not totally independent; France is also...