Les particularités du contrôle de gestion dans les pays de l'Europe centrale et orientale: une revue de la littérature

Irina Paladi () and Pierre Fenies ()
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Irina Paladi: UPN - Université Paris Nanterre
Pierre Fenies: UPN - Université Paris Nanterre

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Abstract: The purpose of this paper is to provide a comprehensive review of empirical research on Performance Management (PM) in former communist countries from Central and Eastern Europe (CEE), the countries being classified following two criteria: country‘s progress in transition process (post-transition/transition countries) and membership in the Soviet Union (Soviet/non-Soviet countries). The examination of 96 empirical studies shows various stages of development of PM research and practice in the different groups of CEE countries. Therefore, the paper notices some opportunities for advancement of research in this field.

Keywords: management control; post-transition and transition economies; Soviet and non-Soviet countries; empirical literature; contrôle de gestion; économies en transition et post-transition; pays soviétiques et non-soviétiques; littérature empirique (search for similar items in EconPapers)
Date: 2016-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01901115
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Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

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