Most accounting researches seem to agree in some or all of the following functions of accounting information : informational, decisional and relational (Macintosh and Scapens, 1990 ; Anthony, 1988 ; Mellemvik et al., 1988 ; Burchell et al., 1980). But, there are remarkably fewer studies that...

This communication explores the roles for management accounting to the managers. It is based on the content analysis of eighteen semi-directing interviews carried out with top management of large companies in France. The results of the qualitative data show the presence of three roles of the...

Cette communication examine comment un outil de contrôle de gestion, le tableau de bord stratégique (TdB), permet-il d’intégrer le capital humain dans le pilotage de la performance globale de l’entreprise ? La théorie des ressources (resource based view theory) considère que les...

The “tableau de bord” is one of the most used devices to measure performance in French firms. However, its design by controllers remains a difficult task because of the multiplicity of measures and the diversity of users’ attempts and needs. The aim of this research is to analyse the...

The paper aims to explain the choice of organizational forms by multinational companies (MNCs) when decentralizing abroad their R&D activities. We identify five main organizational forms: wholly owned green-field subsidiary, wholly owned acquired subsidiary, joint venture, cross-licensing...