This paper examines the justifications accountants give for their role and position in organisations. Through a qualitative study based on observations and interviews, we follow management accountants acting as influential representatives of the financial language in their organisations. Trying...

The emergence of the concept of ’sustainable development’leads companies to redefine the notion of performance and to implement practices to manage it.An exploratory research, undertaken in five multinational companies, highlights changes in their management systems and shows that companies...

Wishing to break with a design-use dichotomy still heavily present in the study of the management tools, the article introduces various theoretical framework of management sciences by integrating them from an "appropriative perspective".The first part develops the object and the problems of the...

Mainstream research in management control derives from economic or functionalist theories of organisations. Critical researches, drawing on sociologic or philosophic frameworks, and using qualitative or historical data, has been growing for thirty years. These approaches question the...

This paper examines the justifications management accountants give of their role and position in organizations. We identified four main arguments : their position in the circuit of information, their expertise in accounting and finance, the position given by senior management and their role as...

Is an implementation of a management control system in a public company a lever of change ? A case study was carried out with the French National Railway Company between 1996 and 1998. The management control adapts to the strategic and structural change. The objectives are to decentralize the...

The development of new forms of management control in three public networks allows to question the concept of innovation in the field of organizational control. It leads also to identify the factors which permit the rising of innovation and the real changes that it involves.