Exploiting existing resources or exploring new ones is an old dilemma. As exploitation consists in “the refinement and extension of existing competences, technologies and paradigms” (March, 1991, p. 85) and exploration means “experimentation with new alternatives” (March, 1991, p. 85),...

(VF)Les CIFRE sont des dispositifs de plus en plus mobilisés dans les thèses en sciences de gestion. Elles sont particulièrement adaptées aux recherches en Finance Contrôle Stratégie préconisant une approche terrain. Or ce sont également des dispositifs qui suscitent la méfiance de...

Objective. The aim of this article is to show that the audits aren't perfect substitute but additional of management control. Study design. We make out from a literature review and well-known cases some propositions and we search to give credit to our principal proposition with one exploratory...

By using the best evidence synthesis (Slavin, 1995), we want to find out an accurate synthesis on the budgetary participation -BP- and managerial performance-PM- link. The use of criteria of selection has allowed to decrease the heterogeneity. The results explain the presence of the...

Materiality is a threshold quality in accounting which has priority over other qualitative characteristics of financial information. In other word, financial information are important in decision-making only when they are important with respect to this to definition, omission or altering these...

The issues discussed inside this article refers to the identification of certain budgetary indicators which, by their level, characterize the public sector of the emergent economies inside the European Union. Due to the fact that those indicators have different connotations, we will proceed to...

In our paper, we analyze, based on a new rating methodology, 105 enterprises from Saxony with respect to their ability to meet their financial obligations. It is based on classical financial-statement approach, a direct inclusion of risk and a stochastic simulation model of enterprise...

Long-term attachments between workers and firms are common. Numerous studies have examined worker returns to tenure, but little is known of firm returns to firm–worker matches. Yet these attachments represent a human capital asset quasi-held by the firm, which is not captured by traditional...

This paper examines alternative ways to prevent losses from bank insolvencies. It is widely viewed that transparency in reporting bank balance sheets is a key element in reducing such losses. It is, however, unclear just how such transparency would be achieved. Current approaches to avoiding...