Wishing to break with a design-use dichotomy still heavily present in the study of the management tools, the article introduces various theoretical framework of management sciences by integrating them from an "appropriative perspective".The first part develops the object and the problems of the...

Mainstream research in management control derives from economic or functionalist theories of organisations. Critical researches, drawing on sociologic or philosophic frameworks, and using qualitative or historical data, has been growing for thirty years. These approaches question the...

This paper examines the justifications accountants give for their role and position in organisations. Through a qualitative study based on observations and interviews, we follow management accountants acting as influential representatives of the financial language in their organisations. Trying...

This article investigates the way management control mechanisms allow a General Management to supervise the performances of responsibility centres at a distance. Are those management control systems always those wanted by managers ? Can a distinction be made between the deliberate and emerging...

In this paper, based on an ethnographic study, we show how management controllers craft their jobs through their daily practice and try to stretch their occupational identity. We adopt an original posture, developing a ‘negative ontology’ of practice, identity at work and professional...

Cet ouvrage généraliste, accessible aux non spécialistes et adapté aux techniques de management, présente le contrôle de gestion comme un outil stratégique à travers une approche moderne qui tient compte de l'évolution du métier ces 10 dernières années.

Balanced Scorecard, Economic Value Added, Activity Based Costing, Activity Based Budgeting, Beyond Budgeting… Depuis vingt ans, de nouveaux outils de contrôle de gestions apparaissent régulièrement. Leurs promoteurs, consultants et / ou professeurs dans de grandes Business Schools, les...

La décision d'investissement occupe une place singulière dans la littérature de gestion. Décision éminemment stratégique dans bien des cas, elle intéresse avant tout le champ de la finance. Il n'est qu'à voir le contenu des ouvrages standard dans les deux spécialités pour apprécier la...