The “tableau de bord” is one of the most used devices to measure performance in French firms. However, its design by controllers remains a difficult task because of the multiplicity of measures and the diversity of users’ attempts and needs. The aim of this research is to analyse the...

Most accounting researches seem to agree in some or all of the following functions of accounting information : informational, decisional and relational (Macintosh and Scapens, 1990 ; Anthony, 1988 ; Mellemvik et al., 1988 ; Burchell et al., 1980). But, there are remarkably fewer studies that...

Cette communication examine comment un outil de contrôle de gestion, le tableau de bord stratégique (TdB), permet-il d’intégrer le capital humain dans le pilotage de la performance globale de l’entreprise ? La théorie des ressources (resource based view theory) considère que les...

Price regulation and competition patterns in the ethical drug industry in france This article gives the results of an econometric modelization of the ethical drugs price and quantity determination institutionnal process for France. From price and promotion elasticities, it is shown that...

Efficiency of financial markets is one of the most studied subjects in theoretical finance. Formalization of this idea is realised by the random walk model. Numerous tests have been developed to validate the hypothesis of identically and independently distributed innovations. But the results of...

Management control practices are influenced by different professional groups, their interpretations and power struggles. We study a company whose strategy and daily management rely on non financial stakes, notably upon the concept of “brand”. We show how management accountants introduce a...