he question we address here is: “What is the very nature of managerial problems?” We first argue that real management problems are those which do not have a priori solutions and for which the arguments for and against any important decision are more or less of equal weight. We then define...

Under the Ancien Régime France, collecting taxes was a business affair confided by the King to businessmen. After several unfruitful attempts to have his revenue under control, the King finally imposed, in 1788, the centralisation of the Treasury and the use of double entry bookeeping in that...

Purpose: The purpose of this paper is to focus on circumvolutions taken by the accounting standard-setting process in French-speaking African countries which have delayed convergence toward IFRS standards and to identify how different factors shape accounting standards in a context in which...