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

Joannidès, Vassili; Berland, Nicolas

doi:10.3917/cca.143.0141

Cited by 21 publications

(4 citation statements)

References 27 publications

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“…An analysis of grounded theory research in accounting”. This commentary is also the continuation of a piece of research that we published in a French academic journal, Comptabilité Contrôle Audit (Joannidès and Berland, forthcoming). Both papers conducted a similar bibliographic analysis, using similar theories and methods and somewhat the same sample.…”

Section: Introductionmentioning

confidence: 84%

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Joannidès

Berland

2008

Qualitative Res Acc & Man

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Purpose: The present paper is a comment on Gurd's paper published in QRAM on the use of grounded theory in interpretive accounting research. Methodology: Like Gurd, we conducted a bibliographic study on prior pieces of research claiming the use of grounded theory. Findings: We found a large diversity of ways of doing grounded theory. There are as many ways as articles. Consistent with the spirit of grounded theory, the field suggested the research questions, methods and verifiability criteria. From the same sample as Gurd, we arrived at different conclusions. Research limitations: In our research, we did not verify the consistency of claims with grounded theory. We took for granted that they had understood and made operational the suggestions of the founders of the method. Practical implications: The four canons of grounded theory can be considered as reference marks rather than as the rules of the method. Accordingly, the researcher is free to develop his own techniques and procedures. Originality/Value of the paper: This paper stimulates debates on grounded theory based research. On the other hand, it conveys the richness and the variety of interpretive research. Two similar studies, using similar samples and methods arrive at different (divergent) conclusions.

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Section: Introductionmentioning

confidence: 84%

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Joannidès

Berland

2008

Qualitative Res Acc & Man

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“…Secondary data exist, and their use has many advantages because they are at least structured (Ellram & Tate, 2016). Secondary data is information that has already been collected or produced by an organization for a purpose other than that of the study being conducted, and which is available for a second use (Joannidès & Berland, 2008). The authors collected data from UAC's finance office documents.…”

Section: Data Collection Proceduresmentioning

confidence: 99%

Deep Learning for Predicting University Academic Fees in a Semi-Urban Area

Heritier Nsenge,

Mystere Kivuyirwa,

Ange Katya

2023

Am. J. Educ. Technol.

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Academic fees are an annual amount that students must pay in return for the training they receive. These fees can change according to several factors. Among these factors, some can influence the increase of tuition fees, while others can ensure that fees are moderate. Therefore, this research aimed to analyze these factors and integrate them as predictors in a deep-learning model for predicting university tuition fees. Hence, the authors used quantitative analysis based on secondary data on tuition fees at the Université de l’Assomption au Congo (UAC). These data were used to develop two regressive neural network models, namely the three-hidden-layer neural network and the four-hidden-layer neural network, to determine the best model for prediction and deployment purposes. The metrics used to evaluate the performance of these two models were mean absolute error, mean square error, root mean square error and coefficient of determination. The results revealed that academic costs increase as a student moves up the promotion ladder. After developing these models, although they all performed successively at 95.3% and 95.6%, the hidden 4-layer model was deployed. The predictors used as features were six: academic year, promotion, tuition fees, dissertation fees, partial time lecturers fees and equipment fees.

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“…Tableau 1 : Nombre de personnes interviewées et durées des entretiens (Joannidès & Berland, 2008), et c'est bien cette partie, constituée par une enquête empirico-inductive (Foucart, 2018) et un codage ouvert, qui a permis de mettre en exergue une nouvelle catégorie de producteurs (« ramasseurs-cueilleurs ») qui participent aux échanges mais ne sont pas des parties prenantes selon les catégories établies au sens de Mitchell et alii.…”

Section: Méthodologie De La Rechercheunclassified

Internationalisation : la mobilisation des ressources immatérielles

Marchais-Roubelat¹,

Benbihi²

2022

Internationalisation : La Mobilisation Des Ressources Immatérielles

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HAL is a multi-disciplinary open access archive for the deposit and dissemination of scientific research documents, whether they are published or not. The documents may come from teaching and research institutions in France or abroad, or from public or private research centers. L'archive ouverte pluridisciplinaire HAL, est destinée au dépôt et à la diffusion de documents scientifiques de niveau recherche, publiés ou non, émanant des établissements d'enseignement et de recherche français ou étrangers, des laboratoires publics ou privés. La certification commerce équitable entre l'international et le territoire : gestion ou création de paradoxes ? Le cas des coopératives féminines d'huile d'argan au Maroc

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

Cited by 21 publications

References 27 publications

Reactions to reading “Remaining consistent with method? An analysis of grounded theory research in accounting”

Reactions to reading “Remaining consistent with method? An analysis of grounded theory research in accounting”

Deep Learning for Predicting University Academic Fees in a Semi-Urban Area

Internationalisation : la mobilisation des ressources immatérielles

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