Basé sur une expérimentation, cet article porte sur la relation entre systèmes de mesure des performances et d'incitation dans le cadre de la gestion par la valeur. La discussion porte sur l'analyse des résultats et sur les comportements observés. Elle illustre quelques effets inattendus...

Notre recherche s'appuie sur une étude de cas menée dans une grande entreprise publique française venant de mettre en place un nouveau système de pilotage de la performance. La perspective adoptée pour cette étude s'inscrit dans le courant de recherche connu dans la littérature...

[eng] Do Corporate Governance Models Converge ? . Concerning the development of the corporate governance model, two thesis are studied. On the first hand, national models will exist for a long time. On the second hand, these national models would converge on a unique Anglo-Saxon model. This...

In a context of financial and economic crisis, issues of legitimacy and effectiveness of the accountability processes have become salient and three main questions arise. First, in the field of governance and codes of good conduct, do "comply or explain", "pay on say" mechanisms and non-financial...

Purpose – While new institutionalism‐inspired accounting literature has opened up new perspectives for the study of micro‐processes of change in accounting practices, little is still known about how individuals subjectively experience these processes. In this paper, the authors propose to...

In this case study, we analyze in a French public company the adoption mode of a new management control system pertaining to New Public Management principles. We compare the formal system designed and deployed in the organization, the discourses of its promoters and users and the observed...