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Publications

by members of

Université Paris-Dauphine (Paris IX) → Dauphine Recherches en Management (DRM) → Centre de Recherche Européen de Finance et en Gestion (CREFIGE)

University of Paris 9 → European Research Centre in Finance and Management

These are publications listed in RePEc written by members of the above institution who are registered with the RePEc Author Service. Thus this compiles the works all those currently affiliated with this institution, not those affilated at the time of publication. List of registered members. Register yourself. Citation analysis. This page is updated in the first days of each month.
| Working papers | Journal articles | Books |

Working papers

2016

  1. Élisabeth Thuelin, 2016, "Cadre réglementaire du système bancaire américain (1927-1999)," Post-Print, HAL, number hal-01500953.
  2. Élisabeth Thuelin, 2016, "Coût historique vs juste valeur : le cas des caisses d’épargne américaines (1980-1989)," Post-Print, HAL, number hal-01500915.

2014

  1. Elisabeth Thuelin, 2014, "Analyse financière: Groupes et IFRS," Post-Print, HAL, number halshs-00948450, Jan.

2012

  1. Nicolas Berland & Benjamin Dreveton, 2012, "Mesurer la performance des chercheurs, au risque de la bureaucratie," Post-Print, HAL, number halshs-00844168.
  2. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012, "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Grenoble Ecole de Management (Post-Print), HAL, number hal-00690933, May.

2011

  1. Dragos Zelinschi & Yves Levant & Nicolas Berland, 2011, "Les motivations au découplage, au-delà de la seule quête de légitimité, l'exemple de l'introduction de l'IFRS 8," Post-Print, HAL, number hal-00650596, May.
  2. Essid Moez & Nicolas Berland, 2011, "Les impacts de la RSE sur les systèmes de contrôle," Post-Print, HAL, number halshs-00637633, Sep.

2010

  1. Vassili Joannides & Nicolas Berland & D. T. Wickramasinghe, 2010, "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print), HAL, number hal-00676570, Jul.
  2. Vassili Joannides & Nicolas Berland, 2010, "Keeping Accounts By The Book: The Revelation(S) Of Accounting," Grenoble Ecole de Management (Post-Print), HAL, number hal-00477759, May.

2009

  1. Nicolas Berland & Benjamin Dreveton & Moez Essid, 2009, "Le Coût De La Protection De L'Environnement," Post-Print, HAL, number halshs-00460235, May.
  2. Nicolas Berland & Anne Pezet, 2009, "Quand la comptabilité colonise l'économie et la société. Perspectives critiques dans les recherches en comptabilité, contrôle, audit," Post-Print, HAL, number hal-00340418.
  3. Nicolas Berland & Yves Levant & Vassili Joannides, 2009, "Institutionalisation and deinstitutionalisation of budget. Symmetrical analysis of rhetoric associated to the introduction of budget and “beyond budgeting”," Post-Print, HAL, number halshs-00459462, May.
  4. Nicolas Berland & Vassili Joannides, 2009, "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Post-Print, HAL, number halshs-00340170.
  5. Vassili Joannides & Nicolas Berland, 2009, "Designing a consistent accounting research - evidence from linkages between accounting and religion," Post-Print, HAL, number halshs-00456206, May.
  6. Nicolas Berland & Eve Chiapello, 2009, "Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s," Post-Print, HAL, number halshs-00365946, Jan.
  7. Elisabeth Combes-Thuelin, 2009, "Comptabilité et risque de crédit," Post-Print, HAL, number halshs-00637730, Mar.
  8. Tiphaine Compernolle & Chrystelle Richard, 2009, "The “Generalized Other” or How to Make its Voice Heard in an Audit Committee," Post-Print, HAL, number halshs-00460620, May.
  9. Imen Jedidi & Chrystelle Richard, 2009, "The Social Construction of the Audit Expectation Gap: The Market of Excuses," Post-Print, HAL, number halshs-00460146, May.

2008

  1. Nicolas Berland & Catherine Chevalier & Samuel Sponem, 2008, "On ne gère bien que ce que l'on mesure," Post-Print, HAL, number hal-00340428.
  2. Nicolas Berland & François Persiaux, 2008, "Le contrôle des projets d'innovation de haute technologie," Post-Print, HAL, number halshs-00340180.
  3. Nicolas Berland & Michel Gervais, 2008, "À quoi ont rêvé (et n'ont pas rêvé) les chercheurs en contrôle durant les dix dernières années ? Dix ans de recherche en contrôle," Post-Print, HAL, number halshs-00340181.
  4. Vassili Joannides & Nicolas Berland, 2008, "Reactions to reading “Remaining consistent with method? An analysis of grounded theory research in accounting”: A comment on Gurd," Post-Print, HAL, number halshs-00340178.
  5. Elisabeth Combes-Thuelin, 2008, "Pertes, dépréciations et moins-values," Post-Print, HAL, number halshs-00340155, Feb.

2007

  1. Angèle Renaud & Nicolas Berland, 2007, "Mesure De La Performance Globale Des Entreprises," Post-Print, HAL, number halshs-00544875, May.
  2. DAMBRIN, Claire & PEZET, Anne, 2007, "Text and artefacts for creating a "World of Investment Decision-Making" : an empirical study into investment procedures," HEC Research Papers Series, HEC Paris, number 865, Apr.

2006

  1. Nicolas Berland & Benjamin Dreveton, 2006, "Management control system in public administration: beyond rational myths," Post-Print, HAL, number hal-00340432.
  2. Nicolas Berland & Jean-Pierre Ponssard & Olivier Saulpic, 2006, "Recurrent Attempts to Renovate Management ControlRevisited through a Simons' Perspective," Working Papers, HAL, number hal-00243033.
  3. Elisabeth Combes-Thuelin, 2006, "Evaluation des crédits accordés par les banques : Normes IFRS et réglementation prudentielle Bâle II," Post-Print, HAL, number halshs-00150613, Dec.
  4. Elisabeth Combes-Thuelin & Sandrine Henneron & Philippe Touron, 2006, "Risk Regulations and Financial Disclosure : an Investigation Based on Corporate Communication in French Traded Companies," Post-Print, HAL, number halshs-00150617, Aug.

2005

  1. Nicolas Berland & Jean-Pierre Ponssard & Olivier Saulpic, 2005, "Une typologie des systèmes de contrôle inspirée du cadre théorique de Simons," Working Papers, HAL, number hal-00243012.
  2. Nicolas Berland & Marie-Claire Loison, 2005, "" RESPONSIBLE CARE " ET MANAGEMENT DURABLE : COMPORTEMENT VOLONTAIRE OU RÉACTION ADAPTATIVE ? Généalogie et pratiques dans l'industrie chimique," Post-Print, HAL, number halshs-00581125, May.
  3. Elisabeth Combes-Thuelin & Sandrine Henneron & Philippe Touron, 2005, "Informations sur les risques : imbrication des sources et accroissement des contraintes," Post-Print, HAL, number halshs-00150619, Apr.
  4. Elisabeth Combes-Thuelin & Sandrine Henneron & Philippe Touron, 2005, "Risk and Corporate Communication : The Case of French Traded Companies," Post-Print, HAL, number halshs-00150626, Jun.
  5. Nicolas PRAQUIN, 2005, "Le principe de fixité du capital social : une étude juridique et comptable du concept (1807-1947)," Economic History, University Library of Munich, Germany, number 0503014, Mar.

2004

  1. Nicolas Berland, 2004, "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Post-Print, HAL, number hal-00340411.
  2. Elisabeth Combes-Thuelin & Lionel Escaffre, 2004, "Performance et juste valeur : la communication financière des établissements de crédit," Post-Print, HAL, number halshs-00593050, May.
  3. Elisabeth Combes-Thuelin & Lionel Escaffre, 2004, "Financial Reporting Practices in the European Banking Sector: Financial Instruments and Fair value," Post-Print, HAL, number halshs-00150750, Apr.

2003

  1. Eve, CHIAPELLO & Nicolas, BERLAND, 2003, "The role of Social Reformers in the Adoption of new Management Practices: The case of Budgetary Control in France, 1930-1959," HEC Research Papers Series, HEC Paris, number 778, Feb.
  2. Nicolas Berland & Eve Chiapello, 2003, "Le rôle des réformateurs sociaux dans la diffusion de nouvelles pratiques de gestion : le cas du contrôle budgétaire en France 1930-1960," Post-Print, HAL, number hal-00340416.
  3. Elisabeth Combes-Thuelin, 2003, "Risques De Solvabilite, De Liquidite Et De Taux Au Sein Du Secteur Bancaire : Cout Historique Et Juste Valeur," Post-Print, HAL, number halshs-00582746, May.
  4. Elisabeth Combes-Thuelin & Lionel Escaffre, 2003, "Financial Reporting: Performance And Fair Value The Case Of The European Banking Sector," Post-Print, HAL, number hal-00769380, Apr.
  5. Nicolas Praquin, 2003, "" Deconstruction " Comptable Et Analyse Du Risque : Le Cas Du Credit Lyonnais," Post-Print, HAL, number halshs-00582814, May.

2002

  1. Elisabeth Combes Thuélin, 2002, "Developpement Des Marches Financiers Et Evaluation Des Actifs Bancaires : Cout Historique Versus Juste Valeur. L'Exemple De La Titrisation," Post-Print, HAL, number halshs-00584458, May.
  2. Elisabeth Combes-Thuelin, 2002, "Fair value or historical cost : the case of the efficiency of the safety and soundness regulation in the banking sector," Post-Print, HAL, number halshs-00150826, Apr.

2001

  1. Elisabeth Combes-Thuelin, 2001, "Le Lissage Du Resultat : Enjeux Specifiques Au Secteur Bancaire Francais," Post-Print, HAL, number halshs-00584616, May.
  2. Elisabeth Combes-Thuelin, 2001, "L'introduction de la juste valeur dans la comptabilité bancaire," Post-Print, HAL, number halshs-00144586, Sep.

2000

  1. Nicolas Berland, 2000, "Fonctions Du Controle Budgetaire Et Turbulence," Post-Print, HAL, number halshs-00587426, May.

1997

  1. Elisabeth Combes-Thuelin, 1997, "Crise immobilière : l'éclairage américain," Post-Print, HAL, number halshs-00150838, Sep.

Journal articles

2013

  1. Dragos Zelinschi & Yves Levant & Nicolas Berland, 2013, "Les motivations au découplage:l’exemple de l’introduction de L’IFRS 8," Revue Finance Contrôle Stratégie, revues.org, volume 16, issue 1, pages 49-68, March.

2012

  1. Nicolas Praquin, 2012, "Commercial legislation and the emergence of corporate auditing in France, 1856--1935," Accounting History Review, Taylor & Francis Journals, volume 22, issue 2, pages 161-189, July, DOI: 10.1080/21552851.2012.681127.

2009

  1. Berland, Nicolas & Chiapello, Eve, 2009, "Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s," Accounting, Organizations and Society, Elsevier, volume 34, issue 1, pages 28-57, January.
  2. Anne Pezet, 2009, "The history of the french tableau de bord (1885-1975): evidence from the archives," Accounting History Review, Taylor & Francis Journals, volume 19, issue 2, pages 103-125, DOI: 10.1080/09585200902969245.

2008

  1. Nicolas Berland & Michel Gervais, 2008, "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, volume 11, issue Special, pages 109-148, June.
  2. Vassili Joannidès & Nicolas Berland, 2008, "Reactions to reading “Remaining consistent with method? An analysis of grounded theory research in accounting”," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, volume 5, issue 3, pages 253-261, October, DOI: 10.1108/11766090810910254.

2006

  1. Gwenaëlle Nogatchewsky, 2006, "L’impact de la dépendance sur les stratégies de contrôle d’un équipementier automobile vis-à-vis de ses fournisseurs:une lecture militaire," Revue Finance Contrôle Stratégie, revues.org, volume 9, issue 2, pages 89-119, June.
  2. Anne-Catherine Moquet & Anne Pezet, 2006, "Les technologies de la responsabilité sociétale ou l’invention du manager responsable:le cas Lafarge," Revue Finance Contrôle Stratégie, revues.org, volume 9, issue 4, pages 113-142, December.
  3. Nicolas Praquin, 2006, "L’analyse du risque au Crédit Lyonnais:l’utilisation de tableaux de retraitements comptables (1871-1919)," Revue Finance Contrôle Stratégie, revues.org, volume 9, issue 4, pages 169-191, December.
  4. Chrystelle Richard, 2006, "Why an auditor can't be competent and independent: A french case study," European Accounting Review, Taylor & Francis Journals, volume 15, issue 2, pages 153-179, DOI: 10.1080/09638180500104832.

2004

  1. Nicolas Berland, 2004, "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Revue Finance Contrôle Stratégie, revues.org, volume 7, issue 4, pages 37-58, December.

2002

  1. Nicolas Berland & Trevor Boyns, 2002, "The development of budgetary control in France and Britain from the 1920s to the 1960s: a comparison," European Accounting Review, Taylor & Francis Journals, volume 11, issue 2, pages 329-356, DOI: 10.1080/09638180220125544.

2001

  1. Nicolas Berland, 2001, "Environmental turbulence and the functions of budgetary control," Accounting History Review, Taylor & Francis Journals, volume 11, issue 1, pages 59-77, DOI: 10.1080/09585200010015031.

2000

  1. Anne Pezet, 2000, "Le management stratégique et financier de l'investissement:un siècle d'histoire de la décision dans l'industrie française de l'aluminium," Revue Finance Contrôle Stratégie, revues.org, volume 3, issue 3, pages 155-180, September.

1999

  1. Nicolas Berland, 1999, "À quoi sert le contrôle budgétaire?," Revue Finance Contrôle Stratégie, revues.org, volume 2, issue 3, pages 5-24, September.

1998

  1. Nicolas Berland, 1998, "The availability of information and the accumulation of experience as motors for the diffusion of budgetary control: the French experience from the 1920s to the 1960s," Accounting History Review, Taylor & Francis Journals, volume 8, issue 3, pages 303-329, DOI: 10.1080/095852098330422.

1997

  1. Anne Pezet, 1997, "The development of discounted cash flow and profitability of investment in France in the 1960s," Accounting History Review, Taylor & Francis Journals, volume 7, issue 3, pages 367-380, DOI: 10.1080/095852097330685.

Books

2014

  1. Berland, Nicolas (ed.), 2014, "La construction de l'identité professionnelle des contrôleurs de gestion : Les trajectoires professionnelles et leur influence sur la financiarisation des organisations : le cas de Saint-Gobain," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/14653.
  2. Berland, Nicolas (ed.), 2014, "La formation de l'accountability en situations conflictuelles," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/13959.

2012

  1. Berland, Nicolas (ed.), 2012, "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150.

2010

  1. Berland, Nicolas (ed.), 2010, "L'invention du contrôle des risques dans les organismes d'assurance," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/4673.

2009

  1. Berland, Nicolas (ed.), 2009, "Accountability et ethnicité dans une congrégation religieuse : l’Armée du Salut en France, en Suisse, au Royaume-Uni et en Suède," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/3097.

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