Purpose – The purpose of this paper is to contribute to the sociology‐of‐science type of accounting literature, addressing how accounting knowledge is established, advanced and extended. Design/methodology/approach – The research question is answered through the example of research into...

Purpose – The purpose of this paper is to provide a commentary on “Remaining consistent with method? An analysis of grounded theory research in accounting”, a paper by Gurd. Design/methodology/approach – Like Gurd, the authors conducted a bibliographic study on prior pieces of research...

Purpose – The purpose of this paper is to provide a commentary on “Remaining consistent with method? An analysis of grounded theory research in accounting”, a paper by Gurd. Design/methodology/approach – Like Gurd, the authors conducted a bibliographic study on prior pieces of research...

Purpose – The purpose of this paper is to contribute to the sociology-of-science type of accounting literature, addressing how accounting knowledge is established, advanced and extended. Design/methodology/approach – The research question is answered through the example of research into...

In France, local government external audit is controlled by external auditors called ‘chambres régionales des comptes’ (CRC – Regional Audit Office) which mimicry at the local level the audits conducted by the ‘Cour des comptes’ (CC – National Audit Office) at the national scale....