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...

Depuis 20 ans, la question de la gestion de l’État est au cœur des réformes de l’administration dans tous les pays de l’OCDE. À cet égard, l’introduction d’une culture du résultat et des dispositifs de contrôle de gestion qui l’accompagnent dans l’administration publique...

The place of wife in the little familial business. A study from the report of failure (18th-20th century) This article tries to put forward the place of wife in the French little familial business from the 18th to the 20th century. We have worked in 307 files of failure from the departmental...

Paris, 17 Octobre 2008. A l’initiative de La Fondation Nationale pour l’Enseignement de la Gestion des Entreprises (FNEGE), les premiers Etats Généraux du Management ont réuni ce jour au Sénat 400 spécialistes pour débattre des problèmes de société dans le contexte de la crise...

The inductive approach advocated by the Grounded Theory is applied to e-learning training methods as they appear in the experience gained. According to companies the adoption decision is largely dependent on coherence between the technological environment, the quality of the information system...

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...