This paper has a methodological purpose, as we are aiming to show practices of accounting research designing. In that heuristic, we are basing our argument on Burrell’s and Morgan’s (1979), Feyerabend’s (1975), Quattrone’s (2000, 2004b) and Lowe’s (2004a, b) epistemo-methodological...

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...

Budgetary process have been highly criticized for many years. Through seven case studies, this paper tries to assess the relevance of these criticisms. Two answers are defined. First, we show that criticisms are concentrated on few roles attributed to budgets. Second, thanks to a analytic...

The implementation of management control devices in the public sector is a very difficult challenge, especially if these devices come from private sector. Through two case studies, this paper analyses how two public organizations have implemented management control systems. We point out that...

Management control is a very difficult task when applied to innovation. For some researchers, it's even an impossible mission. Despite this, our paper presents a theoretical framework issued from a literature review and based on Simons research (1995). This framework is used to understand how...

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...

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...

The dissertation purports to address how every day conduct reflects influences of ethnicity on Accountability practices. Accounting is treated as a discursive system in which individuals speak about themselves in Terms of asset-liability, debit-credit, income, value. Thence, I am purporting...