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 …

The purpose of this paper is to show the possible contributions of the history to management. In a first part, through … extended to sciences of management in general and accountancy in particular; the objective is to show that a debate of … management. In a third part, after having refers to work of Popper and Kuhn, a particular place is made to Stengers which …

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor …-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we …

In this paper, we tried to present a literature review of accounting researches in Tunisia during the ten last years …

Is earnings management affecting (driving) the measures of earnings conservatism? If discretionary accruals were on … average negative, earnings management practices would be enhancing the association between bad news periods earnings and … negative earnings management. In our study we calculate discretionary accruals and afterwards we use earnings minus …

The purpose of this article is to study accounting valuation practices in French bankruptcies following enactment of … receiver, and the creditors – was built up through accounting valuation practices. The outcome of this analysis provides an … insight into accounting valuation practices in nineteenth-century France and a better understanding of the self-interest of …

) critiqued their homogeneity and poor ability to enhance our understanding of accounting. Knowledge claims articulated, claims … had failed at explaining the determinants of accounting situations and practices. These two critiques called for … alternative cultural/diversity studies in accounting research, promoting new settings, theoretical frameworks, and methods. In …