Le contrôle organisationnel s'inscrit dans une double relation avec la stratégie et l'action. La théorie de la structuration d'Anthony Giddens permet de dépasser l'incompatibilité existant jusqu'alors entre les paradigmes structuro-fonctionnalistes et ceux privilégiant l'acteur. La...

Management control practices are influenced by different professional groups, their interpretations and power struggles. We study a company whose strategy and daily management rely on non financial stakes, notably upon the concept of “brand”. We show how management accountants introduce a...

Cette recherche vise à mieux comprendre la performance de l’entreprise liée à Internet en s’appuyant sur le modèle de l’alignement stratégique. A travers une approche contingente, le modèle conceptuel proposé met en avant la cohérence entre l’utilisation d’Internet,...

The present paper draws on the main issues in the production of scientific knowledge based upon grounded theory in management accounting research. This piece of work is a bibliographic study confronting grounded theory practices with the expectations of its founders (Glaser et Strauss, 1967; Strauss...

Budgetary process have been highly criticized for many years. Through seven case studies, this paper tries to assess the relevance of these criticisms. Two answers are defined. First, we show that criticisms are concentrated on few roles attributed to budgets. Second, thanks to a analytic...

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we analyze two innovations that have had different...