La fonction système d'information a connu d'importantes évolutions. Elle est à la fois très associée aux produits et services proposés par les organisations et fait l'objet d'une sous-traitance accrue. Reste à savoir si le contrôle de gestion de cette fonction est resté le même. Une...

Le système de prix de cessions internes d'une grande entreprise est analysé au moyen de deux modèles alternatifs. Le modèle de Watson et Baumler (1975) prend appui sur la problématique différenciation-intégration. Le modèle d'Eccles (1985) met en évidence la nécessaire cohérence entre...

Comment rendre accessible à un public non formé les documents comptables et de gestion ? Cet article analyse un exemple de vulgarisation, datant de 1933, qui repose sur une analogie avec la circulation sanguine. Pour ce faire, le travail de recherche a consisté à établir un état des...

In this article we demonstrate, through the case of Egypt, how the emphasis on one specific learning mode from primary through to secondary school, and to a lesser extent, culture, impact learning abilities. We describe how Egyptian students are impaired when confronted to learning modes they...

What happens when a teaching method is transferred from one cultural context to another? In this article we investigate this question by looking at how Computer Based Simulations (CBS) were transposed from a French context to an Egyptian one. In this article we demonstrate, through the case of...

What happens when a teaching method is transferred from one cultural context to another? In this article we investigate this question by looking at how Computer Based Simulations (CBS) were transposed from a French context to an Egyptian one. In this article we demonstrate, through the case of...

This paper examines the attempt by Deuwez in 1933 to explain accounting concepts and ideas to non specialists through the analogy of the process of blood circulation within human beings. It comprises two main sections. The first section comprises two reviews: first, of accounting ideas of the...