From the outset, reform of regional health agencies in France, has been torn between two conflicting approaches: traditional state planning and the more recent New Public Management. In fact, the “Hôpital Patients Santé Territoires” (Hospital Patients Health Territories) bill juxtaposes...

Beyond enthusiasm towards Japanese management practices, can we consider that it exists something we can call "Asian management"? Or shall we consider that we face a constellation of diverse management practices? In any case, the central question is "can we learn "? This paper develops the...

The way of organizing accounting did not interest many researchers in accounting. The article tries to fill this gap. It puts forward the transition from the bookkeeper to the accountant by the exploration of twelve European novels of the 19th and 20th century. This is not only a change of words...

The practice of audit committees in France became an obligation for listed companies. Nevertheless, even if France adopted this practice, she did not adopt all the Anglo-Saxon recommendations considered as good practices: the French audit committees are not totally independent; France is also...

Considers the contribution of Attilio da Empoli to the theory of value and distribution and especially his contribution to the theory of monopolistic competition. During the 1920s a lively discussion developed about the link between the cost structure of the individual firm and the degree of...

The objective of this paper is to answer six main questions. Question one: what are the words that are actually used to denote “accounting” in the different nations that exist across the globe? Question two: can we classify these words into families and do these families correspond to the...