Based on an ethnographic study, this paper analyzes hidden activities in management controllers’ practice. We show that, while they wish to appear as business partners, they do not “sell” themselves to managers. On the contrary, they adopt avoidance strategies, intending to delegate or...

In this paper, based on an ethnographic study, we show how management controllers craft their jobs through their daily practice and try to stretch their occupational identity. We adopt an original posture, developing a ‘negative ontology’ of practice, identity at work and professional...

Pour l'auteur, les "affaires" qui ont défrayé la chronique du début du siècle sont une occasion de rénovation des enseignements de comptabilité et d'audit; en ce sens, elles sont "bonnes". L'analyse de l'"affaire Enron-Andersen" l'amène à faire un certain nombre de propositions...

According to IFRS 8, segment reporting has to be based on information prepared for internal management decisions. In this paper, we attempt to explain the gap between the expected impact of this standard and its actual implementation. Indeed, disclosed segment information apparently complies...

Présentation des principes fondamentaux de la comptabilité de gestion et mise en perspective de ses applications multiples en management. Ce manuel enseigne également comment utiliser les informations comptables, en fonction de leur exploitation pour le contrôle stratégique ou pour le...

This article offers a synthesis of previous research related to rhetoric and persuasion in accounting standard-setting in order to offer an understanding of why rhetoric is necessary to the process and how it operates. In the first place, the rhetorical dimension of accounting standard-setting...