The Autonomous Province of Trento has since log begun the process or reorganization of Public Companies managing Health and Social Services for Elderly People (APSP) by introducing two new key elements: the possibility for such companies to extend the range of provided services and the adoption...

This paper examines the megatrend of digitalization and the effects that selected technologies have on controlling and the role of the controller. This includes an overview of current controlling processes, the role of the controller and selected technology trends in digitalization. Therefore,...

The ‘Centro case’ confirmed that each individual director is responsible for financial governance and must be able to ‘read and understand’ financial statements. Despite the centrality of director financial literacy to directors duties, practitioner and academic literature have failed to...

(VF)Ce papier combine trois types de méta-analyses pour étudier le lien entre la participation budgétaire et la performance managériale. Il permet de mettre en application certaines préconisations du forum international de Potsdam (1994) sur la méta-analyse en contrôle de gestion. Après...

Limited access of small enterprises to reliable and well-prepared information about their condition is mentioned as one of the main barriers to small business development. One of the key types of information used in management is financial information. It concerns the resources and financial...

During the first sixty years or so of the twentieth century, a number of accounting techniques were developed for use in the management of business. One of those new techniques was budgetary control. This paper examines the dissemination and diffusion of budgetary control in France and Britain...

Budgetary control has developed in France since the 1930s. If the initial importation from the United States was rapid, subsequent development was slow. Diffusion of the technique occurred through a number of mechanisms: professional reviews, books, consultants, think tanks, and through...

El artículo analiza las representaciones sociales de un grupo de estudiantes de Contaduría Pública del concepto de responsabilidad social". El documento desarrolla los siguientes aspectos, en primer lugar, se realiza una discusión a los aspectos concernientes al sentido común y la...

In the period 1930-1960, steps toward budgetary control were taken in two of the most important French companies. In each case they were led by consulting firms with common origins but the resulting applications of control turned out to be markedly different. This diversity is difficult to...

What are the determinants of accounting and management control innovations diffusion ? This paper attempts to answer such a question by first giving a definition to the concept of managerial innovation. Second it compares the results of the study of the diffusion of three innovations of this...