TY - BOOK AU - Wirtz,Peter TI - Financial Accounting and Corporate Management: The Potential of Case Studies for an Understanding of Process PY - 2000///. N1 - 43 N2 - This paper examines the conditions under which case studies appear to be a particularly well suited empirical method. From a methodological point of view, the choice should be guided by the very nature of the research question and of the conceptual framework. Dynamic modeling of the link between accounting and corporate governance, focusing on the interaction between the CEO’s strategy and the limits of his managerial discretion, is difficult to test by methods other than case studies. Hence, the latter potentially fulfill an important function in the scientific process. Besides, we emphasize the need of crafting different control instances in order to provide checks on validity UR - https://shs.cairn.info/journal-accounting-auditing-control-2000-3-page-121?lang=en&redirect-ssocas=7080 ER -