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

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Author Info
Nicolas Berland () (Université Paris 9 Dauphine)
Michel Gervais () (Université de Rennes 1)

Additional information is available for the following registered author(s):

Abstract

(VF)Que s’est-il publié depuis dix ans en contrôle de gestion en France et qu’avons-nous appris de ces recherches? Ce sont les questions auxquelles cet article cherche à répondre en examinant la production scientifique publiée dans les revues Finance Contrôle Stratégie et Comptabilité Contrôle Audit. La prévalence ou l’absence de certains thèmes, la montée et la baisse des différentes problématiques sont systématiquement analysées et les conclusions des différents articles publiés sont succinctement présentées. Cette production scientifique est brièvement mise en relation avec la production anglo-saxonne et un retour historique sur le bilan fait à l’occasion des vingt ans de l’AFC est proposé en conclusion.(VA)What has been published in management control and management accounting in France for the last ten years and what have we learned from it? In this paper we try to answer these questions by examining the scientific production published in the two major French academic journals of the field: Finance Contrôle Stratégie and Comptabilité Contrôle Audit. The relative importance or lack of some themes as well as their increase, decrease or resurgence are systematically analyzed. The French scientific production is briefly compared to the one featuring in overseas journals, and a comparison of our conclusions with those of the 1999 twentieth anniversary issue of the AFC is then drawn.

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Publisher Info
Article provided by Editions Economica in its journal Revue Finance Contrôle Stratégie.

Volume (Year): 11 (2008)
Issue (Month): Special (June)
Pages: 109-148
Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Handle: RePEc:dij:revfcs:v:11:y:2008:i:q2:p:109-148

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Postal: 49,rue Héricart,75015 Paris, France
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Web page: http://www.economica.fr/

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Postal: Economica, 49,rue Héricart, 75015 Paris, France

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Related research
Keywords: contrôle de gestion; comptabilité de gestion; pilotage; organisation; management control; management accounting; monitoring; organisation.;

Find related papers by JEL classification:
L19 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Other
M40 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - General

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This page was last updated on 2009-12-1.


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