In this paper, we present the first results of a bibliometric analysis of 7231 references cited in 191 articles published in the CCA French review between 1995 and 2004. Citation and co-citation techniques are used to draw a knowledge structure of the accounting research.

The purpose of this paper is to show the possible contributions of the history to management. In a first part, through imaginary dialogue founded on the respective works of two historians, the points of cohesion, discussion and rupture are exposed which characterize the epistemological and...

The fuzzy set approach has progressively been introduced into many areas of organisational science in order to compensate for certain inadequacies in traditional tools. Indeed behaviourists and expected utility researchers have long been studying the role of ambiguity and vagueness in the human...

Family firms, as a unique organizational form, are associated with distinct finance, accounting, and tax behaviors. Prior research indicates that heterogeneity among family firms is linked to significant variation concerning these outcomes. However, the scope of dissimilarities, their empirical...

Research question: What is the general profile of countries adopting IPSAS in accounting, institutional and economic terms? Motivation: IPSAS are perceived as the benchmark of public sector's accounting standardization. Their adoption becomes highly promoted by several institutional...

Research Question- Does Gender Diversity positively or negatively affect the non-financial information on ESG? Motivation- This research explores the connection between ESG and the synthesis of the Board of Directors. More explicitly, we explore if the board's Gender Diversity improves...

This paper reviews literature in the domain of information overload in accounting. The underlying psychological concepts of information load (as applied in accounting research) are summarized, and a framework to discuss findings in a structured way is proposed. This framework serves to make...