One of the requirements for a strategy to be successful is the use of the proper management system to implement it. The … their management system than unsuccessful ones (description)? If so, for a given strategy, what are the best ‘organizational … arrangements’ (management system) which are likely to lead to a firm's success? Do firms using the prescribed fit or match between …

of ideation management: the problem of designing the initial theme is seldom included in the design parameters of … creativity sessions, as if it was not considered as an issue in research on creativity management. Yet, one consequence of the …

Profit manipulation has been largely studied through Positive Accounting Theory (PAT). However, the weakness of the …, management controllers play a central role in profit manipulation. This paper offers a comprehensive analysis of their profit … governance model has fostered such behaviour. Far from the opportunism hypothesis supported by Positive Accounting Theory, profit …

their management systems and shows that companies are progressively changing in a way that is interactive with the various …

French accounting values, accounting and reporting system characteristics and the nature of corporate owners and …