The economic and financial crisis of 2008 led to the emergence of austerity management in public sector organizations. This led to major changes in management control systems and practices. Based on four longitudinal case studies in French local authorities, our research uses a control package appro...
First, a state of the art study on French research on cost calculation and management is carried out. The different phases of scientific production, the methods used, the research objects studied, the impact of publications, and the controversies in the community are highlighted. It can be seen that...
RESUMEN La presente investigación se deriva de un estudio reciente realizado sobre la gestión ambiental y contable de los suelos ferralíticos rojos como recurso natural. Se realiza una búsqueda de documentos rectores y disposiciones vigentes en materia ambiental y contable, vinculados a la conservac...
The world is currently experiencing the advent of new information technologies with dynamic changes, which can be considered as one of the greatest business threats today. Accordingly, international business and academia have claimed to be working towards developing innovations in accounting and fin...
We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and pr...
This study re-examines the impact of participative budgeting on managerial performance and budgetary slack, addressing gaps in current research. A revised conceptual model is developed, considering the conditioning roles of leadership style and leader-member exchange. The sample includes 408 employe...
Increasingly, management techniques and trends in accounting are incorporated into software. Continuous accounting, understood as the automated processing of firms’ accounting records to deliver real-time financial information, can be seen as a contemporary illustration of a shared belief that newly...
The influx of new information technologies with dynamic changes is one of the greatest business threats nowadays. Accordingly, international business and academia have claimed to be working towards developing innovations in accounting and finance that are useful for all stakeholders. The recent acco...
Purpose: The purpose of this paper is to understand the adoption or rejection of management accounting innovations (MAIs) in the specific context of small and medium entreprises (SMEs) through a constructivist approach of the theory of the diffusion of innovations. Design/methodology/approach: The p...
The objective of this article is to propose a clarification of the concept of matrix accounting while highlighting the elements that justify its wider use. It also reveals the factors behind the appearance of matrix accounting as an alternative to double-entry accounting, and describes its evolution...
Les organisations ont besoin de systèmes d’information comptable pour identifier les coûts de production réels, établir des stratégies à long terme et soutenir le développement organisationnel et l’innovation, en utilisant efficacement les TIC. L’objectif est d’analyser les avantages et les inconvén...
Organizations require accounting information systems to identify real production costs, establish long-term strategies, and support organizational development and innovation, using ICTs efficiently. The purpose is to analyze the advantages and disadvantages of traditional and contemporary management...
— Three complementary accounting methods to put ecological issues at the heart of public affairs – This paper highlights the relevance and importance of developing new ecological accounting frameworks that can contribute to the multiple efforts to transform our economy into a system that effectively...
Les organisations ont besoin de systèmes d’information comptable pour identifier les coûts de production réels, établir des stratégies à long terme et soutenir le développement organisationnel et l’innovation, en utilisant efficacement les TIC. L’objectif est d’analyser les avantages et les inconvén...
This paper outlines a Heideggerian account of human activity to explain causality in accounting practices. It is based on Schatzki’s interpretation of Heidegger. Schatzki conceptualised human activity as caused by practical intelligibility, or what makes sense to people to do. The effects of practic...
The world is currently experiencing the advent of new information technologies with dynamic changes, which can be considered as one of the greatest business threats today. Accordingly, international business and academia have claimed to be working towards developing innovations in accounting and...
CHANGE OF DATE On the 2nd of March 2022, we will continue our TransitionS Seminar Series with a session dedicated to social transitions, from 13h30 to 15.00 CET We will have the pleasure to listen to Julien Kleszczwoski, Associate Professor of management accounting at ISG International Business Scho...
This article questions the boundaries of management specializations, and especially regarding management control. The last one is indeed a paradoxical convergence between multiple technical imperatives and a global organizational vision. This paradox could be extended to the entire field of manageme...
RESUMEN En este artículo se realiza un estudio de las conceptualizaciones acerca de la gestión de la calidad y los costos asociados a esta, así como de la base legal, normalizativa y reglamentaria pertinente para la reflexión sobre el tema a nivel nacional e internacional. La investigación integra l...
RESUMEN: Este artículo tiene por objetivo aproximarse a una comprensión crítica de los regímenes de poder que subyacen a las prácticas de contabilidad de gestión, a través de una revisión de la literatura y una reflexión crítica sobre los eufemismos que estructuran y las formas de modelización que a...
Outline – The first part of this paper will discuss our reasons to turn to the academic and practical field of ecological accounting at different levels of decision and organization (national, business and ecosystem); and our choice to adopt a strong sustainability and maintenance cost-based approac...
Resumen La gestión de costos representa una importante herramienta para la toma de decisiones en empresas, más en épocas caracterizadas por altos niveles de incertidumbre y restricciones. Se precisa como objetivo analizar la gestión de costos desde la perspectiva de las cadenas productivas. Se apoya...
This study examines the role of management accounting and management control systems (MACS) in the successful implementation of the Uppsala Internationalization Model (U-Model) and in the improvement of firms' performance. To achieve this, and after a broad literature review, a case study was conduc...