Most accounting researches seem to agree in some or all of the following functions of accounting information : informational, decisional and relational (Macintosh and Scapens, 1990 ; Anthony, 1988 ; Mellemvik et al., 1988 ; Burchell et al., 1980). But, there are remarkably fewer studies that...

In this paper we analyse the role of management accounting for strategy in a growing competitive environment. This analysis is based on a litterature review. This environment corresponds to the actual context of business, where firms, due to globalisation and new markets opening to competition,...

This communication explores the roles for management accounting to the managers. It is based on the content analysis of eighteen semi-directing interviews carried out with top management of large companies in France. The results of the qualitative data show the presence of three roles of the...

In March 1968, a decree of the Minister of Economy and Finance approved the first methodology on the consolidation of balance sheets. The text, developed by the Conseil national de la comptabilité, aimed to provide to the French companies, the methodological elements needed to produce...