As the workshop’s fourth session will concentrate on the subject of rules and regulations in organizations. In the context of global competition and the global crisis experienced by most countries all over the world, one of the question raised is how linking materiality with discourse,...

The purpose of this research is to study the financial access to complementary health insurance (CHI) and to health care of low-income populations in France. We are particularly interested in evaluating a subsidized health insurance program (ACS) introduced to encourage households whose...

Many studies illustrate the increasing power of financial officers in organisations, as related to a universal and inevitable process of financialisation. Through an ethnographic study, we tried to analyse concrete impacts on daily practices of this trend. We showed that the trajectory of...

This article deals with financial accounting and financial strategy at Schneider during the period of early French industrialization. The charging of all capital expenditure to net income led both to an underestimation of assets and a reduction of distributable income. Schneider managed to...

Most of the research work concerning the French tableau de bord tends to locate its birth in industrial companies with engineers as lead roles and the State as supporting role (Lebas, 1996). Yet, a study in the Crédit Lyonnais archives shows that banks are not unequipped with this kind of...

The objective of the present paper is to study the accounting treatment of goodwill and practices concerning this intangible asset before the application of new international accounting standards. The empirical study is based on the analysis of 33 annual reports of French top companies listed on...

In this paper, we suggest a theoretical framework for ambidextrous organization. The relevance of this framework’s is tested by the study of the case of a fast moving consumer goods company However we suggest to put the management controller role at the core of the ambidexterity logic in order...