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Planification et contrôle de gestion en France en 1998
Hugues, JORDAN - HEC Paris (École des Hautes Études Commerciales) - 1998
Planning and management control in France in 1998, the major changes in the management control systems. …
Persistent link: https://www.econbiz.de/10005007884
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Modélisation d'entreprise et pratiques de management implicitement liées aux ERP: enjeux conceptuels et études de cas
Bironneau, Laurent; Martin, Dominique Philippe - In: Revue Finance Contrôle Stratégie 5 (2002) 4, pp. 29-50
The article underlines the implicit assumptions of the ERP tool and evaluates its implementation difficulties. The analysis founded on a crossing comparison of conceptual frameworks, is based on case studies results. Difficulties concern codification, keyboarding, and information sharing and...
Persistent link: https://www.econbiz.de/10005111209
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Management control in service activities : a 'new frontier'?
Malleret, Véronique - 2015
The first part of the paper presents the specificities of management control in service activities. The second part of … paper addresses the problems specific to the control of service companies. Based on a general model of cost vale creation in … a service company, it discusses some issues related to the organisation of control in multi-site and network companies …
Persistent link: https://www.econbiz.de/10010504005
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Quand le contrôle de gestion façonne les relations inter-organisationnelles. Le cas de l'introduction d'un tableau de bord dans le médico-social (When Management Control Shapes Int...
Lemaire, Célia - 2021
English Abstract: The objective of the article is to show the role of management control systems (MCS) in the …. Showing that the purpose of the control is nourished by the ambivalence of the relationship the organizations have with the …
Persistent link: https://www.econbiz.de/10014087273
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Les grands auteurs du contrôle de gestion - Mary P. Follet : Le contrôle pour penser
FIOL, Michel - HEC Paris (École des Hautes Études Commerciales) - 2004
understanding of control concept. …
Persistent link: https://www.econbiz.de/10005011573
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La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique
Berland, Nicolas - In: Revue Finance Contrôle Stratégie 7 (2004) 4, pp. 37-58
(VF)Les budgets font l’objet depuis de nombreuses années de virulentes critiques. Au travers de sept études de cas, cette recherche vise à comprendre les critiques formulées à leur encontre. Deux réponses sont avancées. La première cherche à montrer que les critiques se concentrent...
Persistent link: https://www.econbiz.de/10005111188
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Le lien contrôle-confiance-performance dans les relations de partenariat logistique inter firmes
Brulhart, Franck; Favoreu, Christophe - In: Revue Finance Contrôle Stratégie 9 (2006) 1, pp. 59-96
hypothesize that trust and control are positively related to indicator of partnership success (satisfaction) and analyse the … confirms the central role of trust in the specific context of « Supply Chain Management », our study also shows that control … cooperative relationship. In addition, our results suggest that the role of diverse components of control (evaluation procedures …
Persistent link: https://www.econbiz.de/10005042533
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La convergence de la comptabilité de l’Etat avec les normes IPSAS. Le cas du Maroc
Ayachi, Ghoufrane - 2018
The State's accounting system must have an accrual accounting system in order to prepare financial statements that record changes in the heritage value, explain and reflect the way in which the state budget is managed both in revenue and expenditure and thus reflect the exact financial situation...
Persistent link: https://www.econbiz.de/10015262075
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Déterminants de la qualité du système d'information comptable dans les PME d'une entité décentralisée : Cas de la cité de Mbanza-Ngungu de 2013-2014
Mbumba, Richard P.; Mbaka, Ruffin B. - 2014
This article tries to identify factors that determine the quality of the accountancy system in Small and Medium sized (SMS) of Mbanza-Ngungu. It also analyzes the structural and behavioral contingency factors likely to influence this system. To achieve this goal, an investigation was carried out...
Persistent link: https://www.econbiz.de/10015249667
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Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'activity-based costing
Alcouffe, Simon; Galy, Nadine; Gaté, Loïc - 2016
In this paper, we implement a meta-analysis of the literature on the determinants of the adoption of Activity-Based Costing. Our corpus includes 43 papers published in scientific journals. The analysis of this corpus shows the following results. The number of ABC adoption determinants studied is...
Persistent link: https://www.econbiz.de/10015252980