This communication presents ongoing empirical research on an organizational and accounting change backed by appeals to "coherence" -this understood as a harmonious fit between different variables (strategy, policies, management systems) conducive to better performance. At the same time psychological notions of coherence are not considred, although research highlights the tension between these two, quite different, notions of coherence. The paper discusses methodological questions related to the ongoing investigation.
ANCELIN-BOURGUIGNON, A. (2004). Investigating Coherence in Organisations: Methodological Questions.