What are the determinants of accounting and management control innovations diffusion ? This paper attempts to answer such a question by first giving a definition to the concept of managerial innovation. Second it compares the results of the study of the diffusion of three innovations of this...

This doctoral thesis examines Robert’s (1991) conceptualization of accountability in conflicting situations. In organizational contexts, individuals give account in two ways; at a distance, to show that their actions are aligned with the main goals of the company – hierarchical...

While budgetary control is a potentially significant tool when the economic environment is unstable and unpredictable, the analysis of its development demonstrates that its use has dramatically expanded over the time since companies have been able to run forecasts. In order to help them develop...

A travers l'analyse de la conception et de la mise en œuvre d'un projet d’administration, ce cas vise à mettre en lumière les problèmes et enjeux de la déclinaison et du pilotage d'une stratégie dans le contexte public. Après avoir présenté les composantes et enjeux du pilotage...

La prise en compte de la responsabilité sociale de l’entreprise pose la question des moyens d’évaluer sa performance en la matière. L’exemple d’Areva.

This PhD dissertation examines how management accountants construct their professional identity in organization. To answer this question, we have built a conceptual framework based on the sociological french work of Dubar and based on identity regulation as organizational control. The...