In this paper, the authors draw from theories of cognition, in particular Piaget (1930, 1931, 1934, 1935, 1949, 1966, 1968) and provide some content analysis of Simons’ writings (1987, 1990, 1991, 1994, 1995, 2000), based on four categories, which stem from our interpretation of Piaget’s...

Depuis ses articles fondateurs, les travaux de Simons ont été largement cités dans la littérature en contrôle de gestion. Notamment, une littérature qui s'intéresse aux liens entre stratégie, contrôle et performance utilise comme cadre de référence la typologie des systèmes de...

Since Jaworski's (1988) conceptual framework, empirical research on the factors explaining variety across marketing and sales control systems remains inconclusive. Our research aims at identifying and better understanding the environmental factors that may structure these control systems. We...

Dans cet article, nous cherchons à étudier les phénomènes de débats et de conflits lors de l’élaboration du budget, afin de contribuer à la littérature sur les conditions propices à la performance du processus budgétaire et plus généralement sur la valeur des conflits pour la...

This paper seeks to clarify how carbon accountants as collective entrepreneurs contribute to organizational change. It is based on a longitudinal case study using participation observations and semi-structured interviews, as well as secondary data from the case study company. Using the concept...

In an increasingly uncertain context, budgeting faces at least two categories of concerns : how should realistic objectives be set in a poorly predictable context? How should a fair year-end evaluation be performed when uncertainty has affected the results and their controllability? <p> Since...</p>