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Financial Regulation in the Crisis Regulation, Market Discipline, Internal Control: The Big Three in turmoil

Couppey-Soubeyran, Jézabel - HAL - 2010

The financial crisis has revealed the dysfunction of all banking and financial regulatory mechanisms. Prudential regulation failed to prevent the meltdown. Market discipline neglected to send any warning signals. Internal control was seriously undermined by doubtful dealings, in France as...

Persistent link: https://www.econbiz.de/10010635228

Détermination des stocks de sécurité dans une chaîne logistique-amont dédiée à une production de masse de produits fortement diversifiés

Camisullis, Carole; Giard, Vincent - HAL - 2010

In an upstream supply chain dedicated to the mass production of customized products, many sources of production instability can be identified: the level and structure of the production of the final assembly line, the variability of lead times, the quality issues, packaging and loading...

Persistent link: https://www.econbiz.de/10010899362

The information to share in upstream supply chains dedicated to mass production of customized products for allowing a decentralized management

Camisullis, Carole; Giard, Vincent; Mendy-Bilek, Gisele - HAL - 2010

In an upstream supply chain (USC) dedicated to the mass production of customized products, decentralized management is possible and performing in the steady state, if all the links that precede the final assembly line use periodic replenishment policies. These policies require appropriate safety...

Persistent link: https://www.econbiz.de/10010899747

The causes and determination of safety stocks in upstream supply chains for mass production of customized products

Camisullis, Carole; Giard, Vincent; Mendy-Bilek, Gisele - HAL - 2010

In an upstream supply chain dedicated to the mass production of customized products, many sources create production instability: the level and structure of production in the final assembly line, variability of lead times, quality issues, packaging and loading constraints on transportation,...

Persistent link: https://www.econbiz.de/10010821238

Corporate social responsibility and management control

Mersereau, Alexander; Mottis, Nicolas - HAL - 2011

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...

Persistent link: https://www.econbiz.de/10009422040

A New Metaphor for Understanding Management Control Practices

Chatelain-Ponroy, Stéphanie - HAL - 2010

Many researchers in management use metaphorical representations of organisations. Some even go so far as to assert that all modelling of organisations uses an implicit metaphor. The role of metaphors within the theory of organisations is didactic, cognitive and theoretical, allowing us a better...

Persistent link: https://www.econbiz.de/10008789120

Management Control and the Museums

Chatelain-Ponroy, Stéphanie - HAL - 2001

For many years French museums have been undergoing numerous changes, both evolutionary and environmental. They now face an increasing need for more rigorous management whereby managers are given the means to establish new relations, to evolve and to adapt to their new environment, as well as the...

Persistent link: https://www.econbiz.de/10008791497

The Evolution of Cost Control Systems: a Cultural Phenomenon

Burlaud, Alain; Simon, Claude - HAL - 2004

This paper only aims at stimulating research and debate, starting from two ideas:• historically, cost control systems have undergone major changes by integrating an increasing level of instability;• the same pattern of evolution can be found in other areas.Evolutions seem to have gone...

Persistent link: https://www.econbiz.de/10008792765

The Governance and disclosure of the Firm as an Enterprise Entity

Biondi, Yuri - HAL - 2009

economics, accounting, and law. The firm is then understood as a managed dynamic system, characterized by different structures … organization, and knowledge within the firm). Accordingly, the accounting system is an integral part of this framework, one that … demonstrates the joint implications of economic, accounting, and legal matters within the firm. In a business affair fraught with …

Persistent link: https://www.econbiz.de/10008790526

Origines du mot comptabilité

Richard, Jacques - HAL - 2010

fragmentée ; ainsi , Baladouni publie, semble t-il le premier, en 1984, un article dans « The Accounting Historians Journal »(Vol …

Persistent link: https://www.econbiz.de/10008791180