Showing 1 - 10 of 28
The State's accounting system must have an accrual accounting system in order to prepare financial statements that record changes in the heritage value, explain and reflect the way in which the state budget is managed both in revenue and expenditure and thus reflect the exact financial situation...
Persistent link: https://www.econbiz.de/10015262075
This article tries to identify factors that determine the quality of the accountancy system in Small and Medium sized (SMS) of Mbanza-Ngungu. It also analyzes the structural and behavioral contingency factors likely to influence this system. To achieve this goal, an investigation was carried out...
Persistent link: https://www.econbiz.de/10015249667
In this paper, we implement a meta-analysis of the literature on the determinants of the adoption of Activity-Based Costing. Our corpus includes 43 papers published in scientific journals. The analysis of this corpus shows the following results. The number of ABC adoption determinants studied is...
Persistent link: https://www.econbiz.de/10015252980
La comptabilité joue un rôle important dans les politiques économiques nationales et internationales et analysées dans le contexte de la mondialisation économique, l’harmonisation des normes comptables, a donné lieu au fil du temps, a une source continue de controverse. L'évolution de...
Persistent link: https://www.econbiz.de/10012017086
The purpose of this work is to draw a panorama of the evolution of the restructuring strategies of the transnational firms in the world wine industry across the period 1980-2005. The main forms of development of these firms - mergers, acquisitions, and joint ventures - are identified based on an...
Persistent link: https://www.econbiz.de/10004992650
Based on a neo-institutionalist theoretical framework and using the Agrodata databank, the present paper analyses the main drivers underlying the restructuring operations of the top 100 multinational food processing enterprises worldwide and draws the map of the world's new agri-food landscape....
Persistent link: https://www.econbiz.de/10004992663
(VF)Cet article soulève la problématique de la conception et de l’implantation d’un contrôle de gestion socio-économique dans une entreprise, d’aide au pilotage de la performance sociale et de mesure de ses impacts sur la performance économique. A partir de recherches-interventions...
Persistent link: https://www.econbiz.de/10005042537
Planning and management control in France in 1998, the major changes in the management control systems.
Persistent link: https://www.econbiz.de/10005007884
This paper analyses and compares the basic concepts founding ABC in the French literature. It shows that the main converging and diverging points are related to the definition of basic notions (task, activity, process) and to cost calculation. The authors diverge mainly on the definition of...
Persistent link: https://www.econbiz.de/10005011568
Information on the activity of Mary P. Follet, her theory on business management and her contribution to the understanding of control concept.
Persistent link: https://www.econbiz.de/10005011573