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Management control’s implications of the exploitation/exploration dilemma: empirical evidences from a fast-moving consumer goods company
Farjaudon, Anne-Laure; Soulerot, Marion - Université Paris-Dauphine (Paris IX) - 2007
with the ambidexterity issue. However, management control implications of this organizational prescription remain ambiguous …. Traditional management control is supposed to be closely linked to exploitation whereas it is assumed to slow down innovation. The … fastmoving consumer goods company. The study shows empirical evidence of the specific management controller’s role as the …
Persistent link: https://www.econbiz.de/10011073639
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Le contrôle de gestion, un levier de la mutation des entreprises publiques de réseau françaises ? Une étude de cas longitudinale
David, Gilles - Université Paris-Dauphine (Paris IX) - 2007
Is an implementation of a management control system in a public company a lever of change ? A case study was carried … out with the French National Railway Company between 1996 and 1998. The management control adapts to the strategic and …, employees, company). The "official" system of the management controllers, focused on a financial dimension of the performances …
Persistent link: https://www.econbiz.de/10010861435
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Knowledge transdisciplinarity through research in Accounting, Management control and Auditing : a bibliometric study of the French CCA review
Chtioui, Tawhid; Soulerot, Marion - Université Paris-Dauphine (Paris IX) - 2005
Persistent link: https://www.econbiz.de/10010707013
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Une étude de cas exploratoire portant sur le contrôle de gestion dans une entreprise de réseau : la SNCF
Zrihen, Robert; David, Gilles - Université Paris-Dauphine (Paris IX) - 1995
more difficult to adopt the assumptions on which traditional management control is based. Now this company is entering into … a new process of change of its control system. Is a new model of management control emerging ? …
Persistent link: https://www.econbiz.de/10010707840
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L’explication de la diversité des pratiques budgétaires ; une approche contingente
Sponem, Samuel - Université Paris-Dauphine (Paris IX) - 2002
practices: uncertainty, technology, organization, and strategy. Keywords : budget, budgeting, contingency theory, management …
Persistent link: https://www.econbiz.de/10010708663
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Competing institutional trajectories in organization
Morales, Jérémy; Pezet, Anne - Université Paris-Dauphine (Paris IX) - 2006
institutional trajectories compete for controlling the organization. Financial and technical rationales confront each other in order …
Persistent link: https://www.econbiz.de/10011071865
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Une typologie de la recherche critique en contrôle de gestion
Ben Temellist, Asma - Université Paris-Dauphine (Paris IX) - 2009
During the last decades, research in the field of management control has been characterised by the emergence of a great … variety of trends which are referred to as “critical”. This study reviews critical management control research in Accounting … the evolution of this typology and aims to identify reasons of critical management control research structure change. …
Persistent link: https://www.econbiz.de/10011072488
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Comment peut-on gérer sans budget ?
Berland, Nicolas - Université Paris-Dauphine (Paris IX) - 2002
The budget process has been a subject of debate for many years and in some companies this has implied the suppression of budgetary control. The first examples of companies managing without budgets can now be studied in order to understand how new these ways of managing are. We’re presenting in...
Persistent link: https://www.econbiz.de/10011072544
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Competing institutional trajectories in organization: an ethnographic study of controlizing
Morales, Jérémy; Pezet, Anne - Université Paris-Dauphine (Paris IX) - 2006
institutional trajectories compete for controlling the organization. Financial and technical rationales confront each other in order …
Persistent link: https://www.econbiz.de/10011072596
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Vassal or lord buyers : how to exert management control in asymmetrical interfirm transactional relationships ?
Donada, Carole; Nogatchewsky, Gwenaëlle - Université Paris-Dauphine (Paris IX) - 2006
This paper examines how buyers control their suppliers in asymmetric interfirm transactional relationships. The conceptual framework is based on two perspectives –Transaction Cost Economics and Relational Exchange View. The empirical research analyses three case studies of buyer firms: one in...
Persistent link: https://www.econbiz.de/10011073858