Objectives. This paper aims to show that it's not always possible to detect fraud in sales volume with Benford's law. Data. I use video games hardwares sales volume, in Japan (from april 1989), in United-States, France, Germany and United-Kigngdom (from november 2000). Study Design. After a...

After reviewing the ex ante appeal of Benford's law to detect fraud, the known limitations are introduced. Then, an example states that this statistical tool could not allow to make out the presence of accounting fraud for fashion good sales.

Objectif - Ce compte rendu vise à montrer que le contrôle de gestion devrait abandonner le contrôle cybernétique pour certaines activités de vente de biens. Canevas de l'étude - En reprenant les articles de Hofstede (1978) et Sutherland (1975), il apparaît que les activités de vente de...

En principe, une non-adéquation à la loi de Benford serait synonyme de fraudes. Le présent papier montre qu'il n'est pas toujours possible de détecter des fraudes sur les volumes de ventes à l'aide de cette loi. Pour ce faire, nous utilisons les ventes de consoles, en volume, au Japon...

Les médias jouent un rôle important dans les crises, en particulier, celles touchant à la création et à la répartition de la valeur. L'objectif de cet article est de proposer un cadre conceptuel expliquant le rôle des médias en tant que mécanisme de gouvernance partenarial. Leur rôle...

This meta-analysis is a critical comparison of three of quantitative synthesis. It applies some propositions of the Potsdam international consultation on meta-analysis, in the field of management control. Study design. After a traditional narrative review, three meta-analysis methodologies for...

Objective. The aim of this article is to show that the audits aren't perfect substitute but additional of management control. Study design. We make out from a literature review and well-known cases some propositions and we search to give credit to our principal proposition with one exploratory...

The freight rail deregulation have been considered, for long time, as a factor of security and safety reduction. This article means to show that, for the moment, we can't consider french freight rail deregulation have a significative impact on security and safety. So, I look if it's possible...

This paper aims to test Granovetter and Soong's (1986) article conclusions. I test the hypothesis of cyclicity or chaoticity of the sales of new or/and fashion goods. This test is realised on the weekly Game Boy sales in Japan from 1989 to 2005.