This papers starts from an article published by Chan et al. in Accounting and Business Research in 2006 on accounting research in Europe. It develops the idea that accounting research in Europe is much more diversified than it appears, is not limited to British academics output, and relies upon...

One of the drivers of university reforms in Europe over the last decade has been the need for a better harmonization of degrees and pedagogical systems. Launched by governments with a clear political objective – improve the competitiveness of Europe on a world scale – the European...

This paper focuses on the management control processes associated with Corporate Social Responsibility (CSR) issues management in organisations. Following a review of the literature related to management control and CSR, we use a case example of a leading European insurance company to explore...

This article analyzes how the actual and expected future activities of French Socially Responsible Investment (SRI) analysts may reveal a convergence process between SRI decisions and traditional financial investment decisions, that is a form of “mainstreaming” of SRI processes, by asking...

La création de valeur a été considérée comme l'innovation managériale majeure des années 2000 : couplage des rémunérations des dirigeants sur la valeur boursière, introduction de nouveaux indicateurs de performance axés sur la performance actionnariale, influence croissante des...