Reactions to reading “Remaining consistent with method? An analysis of grounded theory research in accounting”: A comment on Gurd

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.grounded theory, interpretive research

Stochastic models of the chemostat

We consider the modeling of the dynamics of the chemostat at its very source. The chemostat is classically represented as a system of ordinary differential equations. Our goal is to establish a stochastic model that is valid at the scale immediately preceding the one corresponding to the deterministic model. At a microscopic scale we present a pure jump stochastic model that gives rise, at the macroscopic scale, to the ordinary differential equation model. At an intermediate scale, an approximation diffusion allows us to propose a model in the form of a system of stochastic differential equations. We expound the mechanism to switch from one model to another, together with the associated simulation procedures. We also describe the domain of validity of the different models

A spatially explicit Markovian individual-based model for terrestrial plant dynamics

An individual-based model (IBM) of a spatiotemporal terrestrial ecological population is proposed. This model is spatially explicit and features the position of each individual together with another characteristic, such as the size of the individual, which evolves according to a given stochastic model. The population is locally regulated through an explicit competition kernel. The IBM is represented as a measure-valued branching/diffusing stochastic process. The approach allows (i) to describe the associated Monte Carlo simulation and (ii) to analyze the limit process under large initial population size asymptotic. The limit macroscopic model is a deterministic integro-differential equation.Comment: 31 pages, 1 figur

Estimation of the parameters of a stochastic logistic growth model

We consider a stochastic logistic growth model involving both birth and death rates in the drift and diffusion coefficients for which extinction eventually occurs almost surely. The associated complete Fokker-Planck equation describing the law of the process is established and studied. We then use its solution to build a likelihood function for the unknown model parameters, when discretely sampled data is available. The existing estimation methods need adaptation in order to deal with the extinction problem. We propose such adaptations, based on the particular form of the Fokker-Planck equation, and we evaluate their performances with numerical simulations. In the same time, we explore the identifiability of the parameters which is a crucial problem for the corresponding deterministic (noise free) model

Designing a consistent accounting research - evidence from linkages between accounting and religion

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 writings and consider accounting research a comprehensive coherent whole in which methodology choices must be consistent with ontological assumptions revealed in research questions and influencing epistemological stances. We evidence our claim through the bottom-up in-depth study of a research stream characterised by a form of homogeneity and revealing various designs though. We found it in works on linkages between accounting and religion, all publications on the subject focusing on the Church of England or the Victorian Synod Church of Australia, and arriving at opposed conclusions. Indeed, two bodies of literature emerge, one concluding on semantic dichotomies between accounting and religion, and another viewing accounting as a religious practice. Thence, we argue the difference lies in the intertwinement of research question formulation with ontological assumptions, epistemological stances and methodology choices.accounting research, research design, ontology, epistemology, methodology

Reactions to reading “Remaining consistent with method? An analysis of grounded theory research in accounting”: A comment on Gurd.

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.interpretive research; grounded theory;

Systèmes de contrôle, culture et ethnicité : Introduction d'un concept pour la compréhension de la diversité.

A l’heure du management de la diversité dans les organisations, les modèles d’analyse des cultures proposés par Hofstede, Douglas et Wildawsky et d’Iribarne ne s’avèrent plus suffisants. S’appuyant sur la critique que fait Baskerville (2003, 2005) de ces modèles le présent article vise à offrir un cadre conceptuel pour la compréhension de la diversité fondé sur l’ethnicité. Pour cela, il offre une revue de littérature critique des travaux en contrôle de gestion utilisant l’ethnicité comme concept et l’ethnie comme unité d’analyse afin d’en présenter les apports. La contribution de cet article consiste en la présentation conceptuelle, empirique et méthodologique de l’ethnicité comme alternative opérationnelle à la culture si difficile à appréhender en sciences de gestion.When diversity management becomes an issue for organisations, models offered by Hofstede, Douglas and Wildawsky or d’Iribarne fail to help understand what culture means. Therefore, this paper draws on Barkerville’s (2003, 2005) critique on these models to erect an ethnicity-based conceptual framework directed at understanding diversity. Heuristically, it offers a critical review of the management accounting littérature using ethnicity as a concept and ethnic groups as a unit for diversity analysis and introduces the contributions of such studies. The main contribution of this paper lies in conceptual, methodological and empirical présentation of ethnicity as working alternative to culture, which is usually difficult to conceive of in management studies.management accounting; diversity; ethnicity; contrôle de gestion; diversité; ethnicité; culture;

Institutionalisation and deinstitutionalisation of budget. Symmetrical analysis of rhetoric associated to the introduction of budget and “beyond budgeting”

Cet article analyse symétriquement le processus d'institutionnalisation des budgets qui a eu lieu de 1930 à 1960 et le processus de désinstitutionalisation entrepris par le Cam-i depuis les années 1990. La recherche se focalise sur les rhétoriques développées par les différents acteurs en insistant particulièrement sur la similitude des arguments avancés. Ainsi, la turbulence de l'environnement est invoquée pour mettre en place des budgets mais aussi pour les supprimer. De même, la volonté de libérer les managers du carcan bureaucratiques est une idée avancée pendant la phase d'institutionnalisation et de désinstitutionnalisation.histoire, budget, institutionalisation, deinstitutionalisation, beyond budgeting

Institutionalisation and deinstitutionalisation of budget. Symmetrical analysis of rhetoric associated to the introduction of budget and “beyond budgeting”

International audienceThis paper jointly investigates the process whereby budgeting became institutionalised between 1930 and 1960 and the attempts of the Cam-i to deinstitutionalise it since 1990. The study focuses on the rhetoric. Paradoxically, the same arguments have been used to support the institutionalisation and the attempts to deinstitutionalise budgets. First, the turbulence of the environment supported the implementation of budgeting. Since 1990, the turbulence of the environment has generated a feeling that it should be abandoned. Secondly budgets contributed to the emancipation of managers. Since 1990, they have been deemed as rigid frameworks preventing managers from acting freely.Cet article analyse symétriquement le processus d'institutionnalisation des budgets qui a eu lieu de 1930 à 1960 et le processus de désinstitutionalisation entrepris par le Cam-i depuis les années 1990. La recherche se focalise sur les rhétoriques développées par les différents acteurs en insistant particulièrement sur la similitude des arguments avancés. Ainsi, la turbulence de l'environnement est invoquée pour mettre en place des budgets mais aussi pour les supprimer. De même, la volonté de libérer les managers du carcan bureaucratiques est une idée avancée pendant la phase d'institutionnalisation et de désinstitutionnalisation

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

Cet article a pour objet de présenter les principaux enjeux liés à la production de connaissances avec la grounded theory en contrôle de gestion. La recherche est une étude bibliographique confrontant les pratiques de la grounded theory avec les recommandations de ses fondateurs (Glaser et Strauss, 1967; Strauss et Corbin, 1998). Après avoir présenté les principes et usages de la grounded theory, nous montrons la diversité d'utilisation de cette méthodologie dans les recherches en contrôle de gestion à travers onze articles revendiquant ce positionnement.grounded theory, connaissance, recherche qualitative, conceptualisation, théorisation