According to IFRS 8, segment reporting has to be based on information prepared for internal management decisions. In this paper, we attempt to explain the gap between the expected impact of this standard and its actual implementation. Indeed, disclosed segment information apparently complies...

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...

Nous sommes entrés dans l'ère des sociétés de la connaissance qui nous amène à considérer les activités de recherche avec une acuité nouvelle. Exercée jusqu'alors en marge de la société productive, la recherche s'est vue demandée des comptes sur son efficacité et son utilité. Les...

Management research and history have begun a fruitful dialogue. Management research may now follow history in a methodological and epistemological path in order to reconcile theory and action through a pragmatic approach. Two actual and recent researches will help to understand it.

Purpose: The present paper is a comment on Gurd’s paper published in QRAM on the use of grounded theory in interpretive accounting research. Methodology: Like Gurd, we conducted a bibliographic study on prior pieces of research claiming the use of grounded theory. Findings: We found a large...

Gérer est une activité sérieuse qui ne tolère pas l'approximation. Le gestionnaire qui se respecte se doit ainsi de « gérer en bon père de famille ». Gérer est un acte rationnel qui consiste à éliminer de la prise de décision l'impulsion, les rêveries et les spéculations. Pour...

The budget is being more and more criticized. Its abandonment is even suggested. This would be the failure of a management tool that was born in the 1930s and that had since a great success. It seems too early to tell whether this criticism will lead to its disappearance. However, we can...

Le contrôle budgétaire est l'une des pratiques de contrôle de gestion les plus répandues dans les entreprises. En 1994, presque toutes les entreprises préparaient un budget annuel. C'est du moins ce qui ressortait de l'enquête menée pour le compte de l'Association Nationale des Directeurs...

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...

Quoi de plus pratique pour contrôler le caractère socialement responsable des actions d'une entreprise que d'évaluer sa performance au travers d'une batterie d'indicateurs ? Une fois comparés à des normes, les indicateurs permettront en effet d'objectiver le jugement porté sur une...