Year
2008
Abstract
In management control research, methodological discussions are often based in binary alternatives of little relevance. Most of the research work refers to the realist epistemology of unbiased observation. The methodological discussion has two key dimensions: (1) what epistemic framework is selected (epistemology of meaning and collective inquiry), (2) what is the object under research (forms of control or organizational practices). A dialogical inquiry approach would require substantial efforts to access practices and to develop dialogical exchanges within the adequate communities. But it would also allow for some developmental research, open to social issues
LORINO, P. (2008). Méthodes de recherche en contrôle de gestion : une approche critique. Finance Contrôle Stratégie, 11, pp. 149-175.