Purpose – The purpose of this paper is to contribute to the sociology-of-science type of accounting literature, addressing how accounting knowledge is established, advanced and extended. Design/methodology/approach – The research question is answered through the example of research into...

This thesis analyses the relationship between strategy and management control systems. Its aim is to refine Simons’ four levers of control framework in studying the interactions between top and middle managers around management control tools in order to form and implement the strategy of the...

The European Union is completely redesigning the system of prudential supervision of insurance institutions as part of the Solvency Directive II. During its implementation, the Directive, which can be compared to the Basel II prudential standard, was analysed above all in terms of actuarial...

Historically, the development of budgetary control in French businesses took place within the ideological context of the debate on organisation of the economy following the economic and political crises of the 1930s and 1940s. Budgetary control was seen by many actors as one of the practices...

Budgetary control has developped in France since 1930. Because of their place in the firm, accoutants should have been the managers of this new tool. But both examples of Saint-Gobain and Pechiney show that relationships between accountants and budgetary control were unclear. Accountants were...

This study focuses on the roles of rhetoric and of the various actors in institutionalisation and deinstitutionalisation attempts. Our paper jointly investigates the process whereby budgeting became institutionalised between 1930 and 1960 and the attempts of the CAM-I to deinstitutionalise it...

This paper draws on Environmental Management Accounting (EMA) literature and cost driver theory to study the nature and role of environmental cost drivers. More specifically, two types of operations related to environmental protection were empirically examined: the removal of asbestos from...