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, Organizations and Society (AOS) from 1976...

What are the determinants of accounting and management control innovations diffusion ? This paper attempts to answer such a question by first giving a definition to the concept of managerial innovation. Second it compares the results of the study of the diffusion of three innovations of this...

Management control is a very difficult task when applied to innovation. For some researchers, it's even an impossible mission. Despite this, our paper presents a theoretical framework issued from a literature review and based on Simons research (1995). This framework is used to understand how...

This study investigates the informativeness of purchase price allocations (PPAs) that involve fair value estimation of acquired assets and liabilities after a business combination. Using a model capturing the amount of goodwill expected after the initial announcement of an acquisition, we...

For a number of decades now, at the instigation of Anglo-Saxon standard setters, the basis of the traditional accounting model, or the financial conventions which determine how a company’s wealth and income is measured, have been increasingly called into question. This wide-reaching movement,...

This article looks at the usefulness of measuring a company's wealth and net income using the fair value method. In this regard, the key question--is fair value relevant?--can be analysed as follows: do fair value "accounting numbers" provide a better estimate of the value of a company and the...

This paper explores corporate social responsibility (CSR) within the franchising sector. More specifically, using regulation theory, stakeholder-agency theory, transaction cost analysis, and literature on plural form, along with an empirical study conducted on the franchising sector in the...

It is now being assumed — without strong feelings or controversy — that thousands of intelligent objects will be connected to the Internet in the near future. These prospects might gladden hearts or scare weaker souls. They are, day after day, ever more likely ...