Atrial fibrillation (AF) is associated with numerous cardiovascular (CV) complications. The objective of this study was to estimate the national annual burden of CV complications in patients with AF in hospitals.

Three dimensions characterize a management control system: the nature of the involvement of operational managers, the degree of customization of the underlying tools and the relationship with the compensation policy. This characterization further formalizes the distinction between diagnostic and...

This paper focuses on the CSR measures as major tool to manage a corporate social performance through the study of eight French companies. Based on behavioural control theoretical framework, this paper also analyzed the different uses of these CSR measures. This analysis allows us to report a...

Struggling to assemble an Ikea product, failing to make a purchase on a website, seeing a recently bought product break down, sitting in the waiting room at the doctor’s office, waiting at the supermarket are only but a few of the multiple occasions for rumination. Although seemingly harmless,...

Many studies illustrate the increasing power of financial officers in organizations, which seems to reflect a universal and inevitable process of financialization. Through an ethnographic study, we analyze the concrete impacts of this trend on daily practices. We show that the path of...

The leveraging of control is the possibility for the controlling shareholder to lower his direct participation in capital through a convergence of financial and economic interest with other shareholders in the firm. In this paper, the setting of a coalition contract is done by awarding stocks to...

Based on an ethnographic study, this paper analyzes hidden activities in management controllers’ practice. We show that, while they wish to appear as business partners, they do not “sell” themselves to managers. On the contrary, they adopt avoidance strategies, intending to delegate or...