The development of new forms of management control in three public networks allows to question the concept of innovation in the field of organizational control. It leads also to identify the factors which permit the rising of innovation and the real changes that it involves.

L'ouvrage présente et discute les méthodes d'évaluation pertinentes dans le cadre préparatoire au reporting financier en normes IFRS.

In this paper, we present the first results of a bibliometric analysis of 7231 references cited in 191 articles published in the CCA French review between 1995 and 2004. Citation and co-citation techniques are used to draw a knowledge structure of the accounting research.

In this paper, we present the first results of a bibliometric analysis of 7231 references cited in 191 articles published in the CCA French review between 1995 and 2004. Citation and co-citation techniques are used to draw a knowledge structure of the accounting research.

The wave of mergers and acquisitions witnessed since the late 1990’s combined with the coming into force of IFRS for French public companies have led to the emergence of a new actor: the external appraiser specialized in the purchase price allocation. In France, these external appraisers...

French Forensic experts are associated to the judges; in Common law experts are chosen by parties. The conference questions business and criminal issues.