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...

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...

We use the two main theoretical perspectives analyzing traditional accounting disclosure : the firm as a nexus of contracts and agency theory on the one hand, and neo-institutional and legitimacy theory on the other, in order to assess the environmental and social reporting practices and the...

This paper consists in a longitudinal study of corporate social disclosure (CSD) practices of Pechiney during the second part of the XXth century. The research aims at identifying the determinants of such practices. The objective is to understand the motivations of companies in disclosing non...

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...

This research is carried out in a broad framework which aims to link three main aspects of management: ideals (understood as the ideal organization), discourses and accounting tools. This article aims to show: i) how a way of thinking in a particular context influences accountancy; ii) how both...

Partant de l'importance de la communication pour le contrôle de gestion, et de l'intérêt pour les managers et les contrôleurs de gestion de disposer d'un instrument qui permet d'avoir une meilleure analyse de la situation communicationnelle, cette recherche propose les fondements d'un...