This paper tackles the problem of the demarcation of value judgments in economic expertise. Is it possible to disentangle values from facts, or neutral scientific assertions from value-laden judgments, in the context of economic expertise ? If not, why not ? And if it is, under what conditions ?...

This paper tackles the problem of the demarcation of value judgments in economic expertise. Is it possible to disentangle values from facts, or neutral scientific assertions from value-laden judgments, in the context of economic expertise ? If not, why not ? And if it is, under what conditions ?...

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...

Research studies within organizational knowledge are good examples for both analyzing and illustrating the debate regarding a paradigm shift in management. Most articles in the field focus on knowledge complexity and its socially constructed side. Researchers have noted a great deal of...

The objective of this article is to show how the design methodology we experimented allows the creation of both actionable and theoretical knowledge and the reinforcement of both types of knowledge. Especially we intend to demonstrate that the design methodology we built enables to originate a...

Internet is a very attractive technology for experiments implementation, both in order to reach more diverse and larger samples and as a field of economic research in its own right. This paper reports on an experiment performed both online and in the laboratory, designed so as to strengthen the...

La communication s ‘appuie sur les premières évaluations conduites sur trois enquêtes en cours dans les pays arabes ; l'usage des TICs (Tunisie, Maroc, Liban) par les cadres d'entreprise. Le protocole d'enquête est présenté en mettant en évidence l'importance du jeu d'hypothèses dans...

In this paper, we extend comparative value relevance research by examining patterns in the value relevance of accounting numbers as a function of the month in which market values are observed. We stimate the residual income model on a sample of stock-exchange listed companies from Germany and...

Whenever researchers contemplate constructing knowledge from practice and managers experience, they are faced with a number of questions which have not yet been satisfactorily answered in the literature. Although the gap between academia and practice has already been addressed by some scholars,...

This paper aims to contribute to developing the methodological apparatus for S-as-P research. It presents and illustrates a methodological framework offering guidelines for conceiving research projects aimed to capture practitioners experience on research questions based on practical concerns....