Management control practices are influenced by different professional groups, their interpretations and power struggles. We study a company whose strategy and daily management rely on non financial stakes, notably upon the concept of “brand”. We show how management accountants introduce a...

Depuis le 1er janvier 2005 l’application des normes comptables IAS-IFRS est obligatoire pour les sociétés cotées européennes. Quels enseignements pouvons-nous tirer de ce changement de référentiel pour les professions du chiffre et les entreprises françaises ? En ce qui concerne...

The budget is being more and more criticized. Its abandonment is even suggested. This would be the failure of a management tool that was born in the 1930s and that had since a great success. It seems too early to tell whether this criticism will lead to its disappearance. However, we can...

The role of the court expert has changed much since the 19thcentury, not only in terms of its organisation and procedural rules, but also in its technical demands and legitimacy. The role of experts in economics and finance – those specialising in accounting, valuation, management, corporate...

La littérature académique comptable sur le thème du genre est encore peu développée dans le contexte français. Cet article s’inscrit dans ce courant théorique et a pour objectif de répondre à la question de recherche suivante : le comportement du commissaire aux comptes face à la...