The budget is being more and more criticized. Its abandonment is even suggested. This would be the failure of a management tool that was born in the 1930s and that had since a great success. It seems too early to tell whether this criticism will lead to its disappearance. However, we can...

In the period 1930-1960, steps toward budgetary control were taken in two of the most important French companies. In each case they were led by consulting firms with common origins but the resulting applications of control turned out to be markedly different. This diversity is difficult to...

Cet ouvrage porte sur les enjeux et perspectives du contrôle de gestion. Chaque problématique est abordée successivement par un universitaire et un praticien : contrôle de gestion et gestion des ressources humaines, RSE, etc.

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...

Le budget est de plus en plus critiqué. Certains suggèrent même qu'il puisse être abandonné. Cela marquerait l'échec d'un outil apparu dans les années 1930 et qui avait connu un grand succès depuis. Il est encore trop tôt pour savoir si les critiques conduiront à sa disparition. Mais...