Un bénéfice est-il le signe de la bonne santé de l'entreprise ? Le marketing répond-il aux besoins des consommateurs ? Les femmes vont-elles réellement accéder aux postes de direction ? L'état doit-il être géré comme une entreprise ? La stratégie est-elle uniquement l'affaire des...

Most of the research work concerning the French tableau de bord tends to locate its birth in industrial companies with engineers as lead roles and the State as supporting role (Lebas, 1996). Yet, a study in the Crédit Lyonnais archives shows that banks are not unequipped with this kind of...

This paper pursues two goals. First, it is part of broader archival research that aims to show that French Tableaux de Bord were not the invention of industrial engineers alone with support from the State, as many authors suggest (Pezet, 2007). In this paper, we highlight the emergence of...

Profit manipulation has been largely studied through Positive Accounting Theory (PAT). However, the weakness of the results obtained would suggest using different theoretical and methodological approaches to examine this subject. In France, management controllers play a central role in profit...

Balanced Scorecard, Economic Value Added, Activity Based Costing, Activity Based Budgeting, Beyond Budgeting… Depuis vingt ans, de nouveaux outils de contrôle de gestions apparaissent régulièrement. Leurs promoteurs, consultants et / ou professeurs dans de grandes Business Schools, les...

This article presents a research on the use of e-mail in the hierarchical control relationship. Three characteristics of this NTIC (quasi contract, large diffusion and conviviality) explain the fact that e-mail is used as a supervision tool by managers and a means for the subordinates to signal...