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Publications

by members of

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

(European Research Centre in Finance and Management, University of Paris 9)

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-01500953, HAL.
  2. Élisabeth Thuelin, 2016. "Coût historique vs juste valeur : le cas des caisses d’épargne américaines (1980-1989)," Post-Print hal-01500915, HAL.

2014

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

2012

  1. Nicolas Berland & Benjamin Dreveton, 2012. "Mesurer la performance des chercheurs, au risque de la bureaucratie," Post-Print halshs-00844168, HAL.
  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-00690933, HAL.

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-00650596, HAL.
  2. Essid Moez & Nicolas Berland, 2011. "Les impacts de la RSE sur les systèmes de contrôle," Post-Print halshs-00637633, HAL.

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-00676570, HAL.
  2. Vassili Joannides & Nicolas Berland, 2010. "Keeping Accounts By The Book: The Revelation(S) Of Accounting," Grenoble Ecole de Management (Post-Print) hal-00477759, HAL.

2009

  1. Tiphaine Compernolle & Chrystelle Richard, 2009. "The “Generalized Other” or How to Make its Voice Heard in an Audit Committee," Post-Print halshs-00460620, HAL.
  2. Imen Jedidi & Chrystelle Richard, 2009. "The Social Construction of the Audit Expectation Gap: The Market of Excuses," Post-Print halshs-00460146, HAL.
  3. Elisabeth Combes-Thuelin, 2009. "Comptabilité et risque de crédit," Post-Print halshs-00637730, HAL.
  4. Nicolas Berland & Benjamin Dreveton & Moez Essid, 2009. "Le Coût De La Protection De L'Environnement," Post-Print halshs-00460235, HAL.
  5. 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-00340418, HAL.
  6. 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 halshs-00459462, HAL.
  7. Nicolas Berland & Vassili Joannides, 2009. "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Post-Print halshs-00340170, HAL.
  8. Vassili Joannides & Nicolas Berland, 2009. "Designing a consistent accounting research - evidence from linkages between accounting and religion," Post-Print halshs-00456206, HAL.
  9. 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 halshs-00365946, HAL.

2008

  1. Elisabeth Combes-Thuelin, 2008. "Pertes, dépréciations et moins-values," Post-Print halshs-00340155, HAL.
  2. Nicolas Berland & Catherine Chevalier & Samuel Sponem, 2008. "On ne gère bien que ce que l'on mesure," Post-Print hal-00340428, HAL.
  3. Nicolas Berland & François Persiaux, 2008. "Le contrôle des projets d'innovation de haute technologie," Post-Print halshs-00340180, HAL.
  4. 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 halshs-00340181, HAL.
  5. 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 halshs-00340178, HAL.

2007

  1. 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 865, HEC Paris.
  2. Angèle Renaud & Nicolas Berland, 2007. "Mesure De La Performance Globale Des Entreprises," Post-Print halshs-00544875, HAL.

2006

  1. Elisabeth Combes-Thuelin, 2006. "Evaluation des crédits accordés par les banques : Normes IFRS et réglementation prudentielle Bâle II," Post-Print halshs-00150613, HAL.
  2. 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 halshs-00150617, HAL.
  3. Nicolas Berland & Benjamin Dreveton, 2006. "Management control system in public administration: beyond rational myths," Post-Print hal-00340432, HAL.
  4. Nicolas Berland & Jean-Pierre Ponssard & Olivier Saulpic, 2006. "Recurrent Attempts to Renovate Management ControlRevisited through a Simons' Perspective," Working Papers hal-00243033, HAL.

2005

  1. Elisabeth Combes-Thuelin & Sandrine Henneron & Philippe Touron, 2005. "Informations sur les risques : imbrication des sources et accroissement des contraintes," Post-Print halshs-00150619, HAL.
  2. Elisabeth Combes-Thuelin & Sandrine Henneron & Philippe Touron, 2005. "Risk and Corporate Communication : The Case of French Traded Companies," Post-Print halshs-00150626, HAL.
  3. Nicolas PRAQUIN, 2005. "Le principe de fixité du capital social : une étude juridique et comptable du concept (1807-1947)," Economic History 0503014, University Library of Munich, Germany.
  4. Nicolas Berland & Jean-Pierre Ponssard & Olivier Saulpic, 2005. "Une typologie des systèmes de contrôle inspirée du cadre théorique de Simons," Working Papers hal-00243012, HAL.
  5. 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 halshs-00581125, HAL.

2004

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

2003

  1. Elisabeth Combes-Thuelin, 2003. "Risques De Solvabilite, De Liquidite Et De Taux Au Sein Du Secteur Bancaire : Cout Historique Et Juste Valeur," Post-Print halshs-00582746, HAL.
  2. Elisabeth Combes-Thuelin & Lionel Escaffre, 2003. "Financial Reporting: Performance And Fair Value The Case Of The European Banking Sector," Post-Print hal-00769380, HAL.
  3. Nicolas Praquin, 2003. "" Deconstruction " Comptable Et Analyse Du Risque : Le Cas Du Credit Lyonnais," Post-Print halshs-00582814, HAL.
  4. 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 778, HEC Paris.
  5. 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-00340416, HAL.

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 halshs-00584458, HAL.
  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 halshs-00150826, HAL.

2001

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

2000

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

1997

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

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, vol. 16(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, vol. 22(2), pages 161-189, July.

2009

  1. Anne Pezet, 2009. "The history of the french tableau de bord (1885-1975): evidence from the archives," Accounting History Review, Taylor & Francis Journals, vol. 19(2), pages 103-125.
  2. 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, vol. 34(1), pages 28-57, January.

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, vol. 11(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, vol. 5(3), pages 253-261, October.

2006

  1. 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, vol. 9(4), pages 113-142, December.
  2. Chrystelle Richard, 2006. "Why an auditor can't be competent and independent: A french case study," European Accounting Review, Taylor & Francis Journals, vol. 15(2), pages 153-179.
  3. 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, vol. 9(2), pages 89-119, June.
  4. 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, vol. 9(4), pages 169-191, December.

2004

  1. Nicolas Berland, 2004. "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Revue Finance Contrôle Stratégie, revues.org, vol. 7(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, vol. 11(2), pages 329-356.

2001

  1. Nicolas Berland, 2001. "Environmental turbulence and the functions of budgetary control," Accounting History Review, Taylor & Francis Journals, vol. 11(1), pages 59-77.

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, vol. 3(3), pages 155-180, September.

1999

  1. Nicolas Berland, 1999. "À quoi sert le contrôle budgétaire?," Revue Finance Contrôle Stratégie, revues.org, vol. 2(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, vol. 8(3), pages 303-329.

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, vol. 7(3), pages 367-380.

Books

2014

  1. Legalais, Laetitia, 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 edited by Berland, Nicolas.
  2. Grisard, Claudine, 2014. "La formation de l'accountability en situations conflictuelles," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/13959 edited by Berland, Nicolas.

2012

  1. Fasshauer, Ingrid, 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 edited by Berland, Nicolas.

2010

  1. de Lagarde, Olivier, 2010. "L'invention du contrôle des risques dans les organismes d'assurance," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/4673 edited by Berland, Nicolas.

2009

  1. Joannides, Vassili, 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 edited by Berland, Nicolas.

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