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L'enseignement du contrôle de gestion est-il déconnecté de la pratique des contrôleurs de gestion ?

David, Gilles - Université Paris-Dauphine (Paris IX) - 2010

For the Academics there is a difference between the teaching of management control and the practice of controllers. Why … this distinction ? This paper shows that management control is a management performance process. The management control … process is build for the managers. Controllers are essentially in charge of financial dimensions. But performance is not only …

Persistent link: https://www.econbiz.de/10010708217

Reforming Corporate Governance: Evidence from the Choice between Unitary versus Dual Boards of Directors

Sushka, Marie; Slovin, Myron; Ginglinger, Edith; Belot, … - Université Paris-Dauphine (Paris IX) - 2012

shareholders, and run counter to the thesis of convergence to the Anglo-American standard of unitary board structure. …

Persistent link: https://www.econbiz.de/10010708539

Lessons from The French Exception: How Firms Choose Between Unitary and Dual Boards

Sushka, Marie; Slovin, Myron; Ginglinger, Edith; Belot, … - Université Paris-Dauphine (Paris IX) - 2012

dual boards. Our results imply that freedom of contract about board structure is valuable for shareholders. …

Persistent link: https://www.econbiz.de/10010708698

Freedom of Choice between Unitary and Two-Tier Boards: An Empirical Analysis

Belot, François; Ginglinger, Edith; Slovin, Myron B.; … - Université Paris-Dauphine (Paris IX) - 2014

We examine board structure in France, which since 1966 has allowed firms freedom to choose between unitary and two-tier boards. We analyze how this choice relates to characteristics of the firm and its environment. Firms with severe asymmetric information tend to opt for unitary boards; firms...

Persistent link: https://www.econbiz.de/10010783759

Une recherche exploratoire sur les dysfonctionnements des processus de contrôle de gestion dans trois groupes français

David, Gilles - Université Paris-Dauphine (Paris IX) - 2007

performances of responsibility centres at a distance. Are those management control systems always those wanted by managers ? Can a …This article investigates the way management control mechanisms allow a General Management to supervise the … pointed out that the management control processes and systems are neither totally deliberate nor emerging. Controlling …

Persistent link: https://www.econbiz.de/10011072087

Contribution à l'étude du slack organisationnel : le cas des dépenses d'investissements dans une grande entreprise industrielle

David, Gilles - Université Paris-Dauphine (Paris IX) - 2012

This paper contributes to research on organizational slack. The slacks integrated into capital expenditure have been little studied. The economic crisis in 2008-2009 represents a good opportunity to analyze these slacks. A longitudinal case study has been carried out in an industrial company...

Persistent link: https://www.econbiz.de/10011166554