À quoi ont rêvé (et n'ont pas rêvé) les chercheurs en contrôle durant les dix dernières années ? Dix ans de recherche en contrôle

Nicolas Berland and Michel Gervais
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Michel Gervais: CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique

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Abstract: What have been published in management control and management accounting in France for ten years and what did we learn from it ? In this paper we tried to answer to these questions by examining scientific production published in Finance Contrôle Stratégie and Comptabilité Contrôle Audit, the two major French accounting journals. The relative importance or lack of some themes as much as their increase or decrease is systematically analysed. This French scientific production is briefly compared to those published in overseas journals and a historical comparison with the issue published in 1999 for the twentieth birthday of AFC is proposed as a conclusion.

Keywords: management control; management accounting; monitoring; Contrôle de gestion; comptabilité de gestion; pilotage; organisation.; organisation (search for similar items in EconPapers)
Date: 2008
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00340181v1
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Published in Finance Contrôle Stratégie, 2008, N° spécial, Septembre, pp.41-70

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Journal Article: À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle (2008)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00340181

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