This study empirically examined the effect of budget participation on managerial performance and job satisfaction using a contingency theory approach. Perceived environmental uncertainty presents the contingent variable investigated. Fifty three managers drawn from 30 Tunisian industrial...

This article focuses on the relationship between the characteristics of the board of directors and the innovation policies in the Tunisian context from a cognitive perspective of corporate governance. The method used in this study is based on the regression analysis. We directly regress the...

The present research raises the question of the intangible-related accounting information utility. Using a sample of 24 firms quoted on the Tunisian Stock Exchange (TSE), this study aims to clarify the links between the intangibles and the financial performance while distinguishing between the...

This article is interested in the success rate of the ABC diffusion method also called the strategic accounting of costs or the activity-based costing when linked with the performance indicator of the economic value added creation (EVA). Its objective consists in showing the extent to which the...

Considered a long time strategic value because of its importance, management control has become the cornerstone of the fact that it is source of potential improvement progress to all types of businesses. It is a function that motivates those responsible and encourages them to carry out...

The emergence of the transfer pricing is the consequence of the apparition of a big and complex modern enterprise structured by centers of autonomous responsibilities .The transfer pricing can be determined among others by several methods, those founded on the notion of costs or on the price of...