The changes in economy in addition to globalisation have impacted upon the audit profession. After the economic crisis in the 2000s, the audit profession was deemed to be a cause of the corporate collapse due to unethical behaviour of auditors. This issue also impacts upon auditing instruction worldwide, including Thailand where political and economic crises along with corruption issues have become significant and urgent problems in the Thai society. There has been a high scrutiny on capabilities, competence and ethics of auditors from the public and other stakeholders, whereas there is scant evidence to show whether Thai educators take action on enhancing holistic attributes of their auditing students, in particular, ethical sensitivity of the students. Thereby, Thailand needs to reform the quality of audit education in order to serve qualified graduate students to the business environment. This thesis developed a set of reflective case studies as an instructional intervention for auditing learning. It aims to enhance professional knowledge, skills and ethics of auditing students in Thailand. Four learning theories comprising Transformative Learning Theory (TLT), Experiential Learning Theory (ELT), Reflective Learning Theory (RLT) and Project-based Learning Theory (PLT) were applied as the theoretical framework. In addition, this thesis applied concepts of qualitative and action research together with the ADDIE instructional development as the practical framework for the development of an instructional intervention. There were five phases of the ADDIE model: Analyse, Design, Develop, Implement and Evaluate applied to organise the empirical work. Two empirical fieldworks were conducted within university settings in Thailand. The first fieldwork complied with the analysing phase of the ADDIE model exploring current practice and problems of audit instruction in Thailand in order to identify performance gap of the audit education. Semi-structured interviews were conducted in 11 universities with 34 participants who were audit lecturers and students in five regions throughout the country. The results showed that in general, audit instructors in Thailand mostly applied traditional teaching methods. However, there were problems of audit instruction comprising inappropriate learning strategies of the students, lack of staff and learning resources, deficiencies of knowledge and skills of audit students and lack of ethical awareness of the students. Significantly, the participants required case studies in Thai context as a learning tool to enhance the knowledge, skills and ethics of Thai auditing students. These elements were determined as performance gap which was required to improve. In response to the results of the first empirical fieldwork, the thesis applied the design and development phases of the ADDIE model to develop a set of reflective case studies for auditing students. A framework for the development of case studies derived from other professional education such as law, medicine, nursing and engineering where such real-life case studies have been successfully used to enhance ethical sensitivity of students. Additionally, concepts of reflective writing and audit working paper were applied in the cases studies. Other instruments such as guidance for lecturers and students were also developed for Thai auditing students. All instructional resources were validated by experts. The final version was refined and approved before the implementation. The second empirical fieldwork complied with the implement and evaluate phases of the ADDIE model. An experiment conducted with 77 auditing students in Naresuan University, Phitsanulok, Thailand. In addition, there were 15 participants who voluntarily participated in the reflective writing activity and the focus group interview. The results revealed that before the cases’ implementation, students had negative views on auditing learning. However, during and after the implementation, students had reformed their way of learning, attitudes towards auditing learning and ethical sensitivity.

Dans cette thèse nous nous intéressons à comprendre comment les entrepreneurs sociaux créent de la valeur. Notre objectif est de modéliser le processus de création de valeur que nous avons observé sur un projet de circuits courts à travers d’une méthodologie de recherche intervention. La sociologie de la traduction et l’analyse de discours ont été mobilisés pour rendre compte de la complexité dans la définition, la perception et le partage de la valeur du dit projet d’entreprise social. Nous voulons démontrer que la création de valeur dans l'entrepreneuriat social est un processus de traduction interactif, dynamique et complexe, parmi une multitude des visions et représentations sur la satisfaction des besoins, propres à chaque partie prenante, qui vont toucher ne pas seulement au domaine de la conception, réalisation et valorisation de l’activité économique, mais aussi leurs répercussions dans le domaine social et environnemental. Nous avons observé que les entrepreneurs sociaux construisent la valeur de leur projet en repérant un besoin social, ou en s’engageant dans une idéale de société, qu’ils vont incorporer à son échelle personnelle des valeurs, fruit d’un contexte et d’une histoire particulière. Cette appropriation va déterminer l’intentionnalité de leur action entrepreneuriale dont la pérennité dépendra du soutien du réseau et de la cohérence globale de l’organisation elle-même. Nous avons proposé donc, au niveau terrain l’amélioration d’un outil heuristique pour accompagner la création de valeur, et au niveau théorique un cadre pour comprendre l’agir des entrepreneurs et la perception de leurs parties prenantes / In this thesis, we are interested in understanding how social entrepreneurs create value. Our goal is to model the process of value creation that we observed on a short supply chain project through an action research methodology. The sociology of translation and discourse analysis have been used to take into account the complexity of the definition, the perception and the process of sharing the value of a social enterprise project. We want to demonstrate that value creation in social entrepreneurship is an interactive, dynamic and complex translation process. It takes into account a multitude of visions and representations on the satisfaction of the needs of each stakeholder that will affect not only the design and the implementation of economic activity, but also their social and environmental impact. We have observed that social entrepreneurs construct the value of their project by identifying a social need, or by committing themselves to a societal ideal that they will incorporate into their values on a personal scale. This adoption process will determine the intentionality of their entrepreneurial action, the sustainability of which will depend on the support of their network and the overall coherence of the organization itself. We therefore proposed, at the field level, the improvement of a heuristic tool to support value creation and, at the theoretical level, a framework for understanding social entrepreneurship based on the actions of entrepreneurs and the perception of their stakeholders