This research explores Management Accounting Change (MAC) in Finland based on a survey of 145 firms. MAC is measured in 15 management accounting practices. Four categories of factors are used to explain MAC. Organisational factors include variables on status, organisation, strategy, products,...

The aim of this article is to analyse practices of management accounting in small businesses. A study based on a sample of 86 firms examines, (1) costs and price methodologies, and (2) management tools. After a descriptive approach the author proposes a typology for each item. The size seems to...

(VF)Quelles sont les relations entre les outils de gestion et la dynamique de l’action collective ? Cet article met en avant le rôle de l’évolution de l’appropriation des outils de gestion par les salariés dans les différentes phases de l’action organisée. La présentation des...

This brief paper aims to discuss (as a review) the notion of organisational/corporate abilities, a term that, albeit frequently used in the business world, often presents ambiguities in terms of its meaning. We tried to uncover an exact definition for it using different approaches, as well as...

This research explores Management Accounting Change (MAC) in Finland based on a survey of 145 firms. MAC is measured in 15 management accounting practices. Four categories of factors are used to explain MAC. Organisational factors include variables on status, organisation, strategy, products,...

The Balanced Scorecard concept has been adopted by all types of organizations (manufacturing and service, for-profit and not-for-profit, private and public) in virtually every developed and developing nation in the world and it has evolved from its initial purpose of an improved performance...

(VF)Cet article propose d’étudier la réalité de la coopération interentreprises en s’intéressant à son cœur:les conversations d’opérateurs au sein de collectifs hétérogènes de travail constitués dans le cadre de partenariats entre fabricants et prestataires logistiques de...

(VF)Les systèmes de pilotage doivent assurer le déploiement de la stratégie dans l’ensemble de l’organisation dont le périmètre peut varier au gré des actions stratégiques. Ces systèmes reposent de plus en plus sur des outils de gestion mais peu répondent vraiment aux spécificités...