During the first sixty years or so of the twentieth century, a number of accounting techniques were developed for use in the management of business. One of those new techniques was budgetary control. This paper examines the dissemination and diffusion of budgetary control in France and Britain...

While budgetary control is a potentially significant tool when the economic environment is unstable and unpredictable, the analysis of its development demonstrates that its use has dramatically expanded over the time since companies have been able to run forecasts. In order to help them develop...

A travers l'analyse de la conception et de la mise en œuvre d'un projet d’administration, ce cas vise à mettre en lumière les problèmes et enjeux de la déclinaison et du pilotage d'une stratégie dans le contexte public. Après avoir présenté les composantes et enjeux du pilotage...

La prise en compte de la responsabilité sociale de l’entreprise pose la question des moyens d’évaluer sa performance en la matière. L’exemple d’Areva.

This PhD dissertation examines how management accountants construct their professional identity in organization. To answer this question, we have built a conceptual framework based on the sociological french work of Dubar and based on identity regulation as organizational control. The...

Three dimensions characterize a management control system: the nature of the involvement of operational managers, the degree of customization of the underlying tools and the relationship with the compensation policy. This characterization further formalizes the distinction between diagnostic and...

This paper focuses on the CSR measures as major tool to manage a corporate social performance through the study of eight French companies. Based on behavioural control theoretical framework, this paper also analyzed the different uses of these CSR measures. This analysis allows us to report a...

Environmental protection by both private and puplic organizations has become a major stake for the various actors of society. However, this problem sets up technical difficulties at various levels. In particular, how much does the protection of the environment cost and how are driven related...