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Nicolas Berland

Personal Details

First Name:Nicolas
Middle Name:
Last Name:Berland
Suffix:
RePEc Short-ID:pbe376
[This author has chosen not to make the email address public]
http://www.management.free.fr

Affiliation

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

Paris, France
http://www.crefige.dauphine.fr/

: 01 44 05 47 84
01 44 05 40 23
Place du Maréchal de Lattre de Tassigny - 75 775 Paris Cédex 16
RePEc:edi:crfp9fr (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Books

Working papers

  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.
  3. Essid Moez & Nicolas Berland, 2011. "Les impacts de la RSE sur les systèmes de contrôle," Post-Print halshs-00637633, HAL.
  4. 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.
  5. Vassili Joannides & Nicolas Berland, 2010. "Keeping Accounts By The Book: The Revelation(S) Of Accounting," Grenoble Ecole de Management (Post-Print) hal-00477759, HAL.
  6. 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.
  7. Nicolas Berland & Vassili Joannides, 2009. "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Post-Print halshs-00340170, HAL.
  8. 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.
  9. Nicolas Berland & Benjamin Dreveton & Moez Essid, 2009. "Le Coût De La Protection De L'Environnement," Post-Print halshs-00460235, HAL.
  10. 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.
  11. 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.
  12. Vassili Joannides & Nicolas Berland, 2009. "Designing a consistent accounting research - evidence from linkages between accounting and religion," Post-Print halshs-00456206, HAL.
  13. 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.
  14. Nicolas Berland & François Persiaux, 2008. "Le contrôle des projets d'innovation de haute technologie," Post-Print halshs-00340180, HAL.
  15. Nicolas Berland & Catherine Chevalier & Samuel Sponem, 2008. "On ne gère bien que ce que l'on mesure," Post-Print hal-00340428, HAL.
  16. 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.
  17. Angèle Renaud & Nicolas Berland, 2007. "Mesure De La Performance Globale Des Entreprises," Post-Print halshs-00544875, HAL.
  18. Nicolas Berland & Benjamin Dreveton, 2006. "Management control system in public administration: beyond rational myths," Post-Print hal-00340432, HAL.
  19. Nicolas Berland & Jean-Pierre Ponssard & Olivier Saulpic, 2006. "Recurrent Attempts to Renovate Management ControlRevisited through a Simons' Perspective," Working Papers hal-00243033, HAL.
  20. 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.
  21. 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.
  22. Nicolas Berland, 2004. "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Post-Print hal-00340411, HAL.
  23. 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," Les Cahiers de Recherche 778, HEC Paris.
  24. 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.
  25. Nicolas Berland, 2000. "Fonctions Du Controle Budgetaire Et Turbulence," Post-Print halshs-00587426, HAL.

Articles

  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.
  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.
  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," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.
  4. Vassili Joannidès & Nicolas Berland, 2008. "Reactions to reading “Remaining consistent with method? An analysis of grounded theory research in accounting”: A comment on Gurd," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 5(3), pages 253-261, October.
  5. 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.
  6. 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.
  7. Nicolas Berland, 2001. "Environmental turbulence and the functions of budgetary control," Accounting History Review, Taylor & Francis Journals, vol. 11(1), pages 59-77.
  8. Nicolas Berland, 1999. "À quoi sert le contrôle budgétaire?," Revue Finance Contrôle Stratégie, revues.org, vol. 2(3), pages 5-24, September.
  9. 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.

Books

  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

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

    Cited by:

    1. Sophie Giordano-Spring & Fabienne Villesèque-Dubus & Jean-Marie Courrent, 2012. "Les déterminants du reporting sociétal interne et externe en PME : une étude empirique quantitative," Post-Print hal-00690971, HAL.
    2. Elvia Lepori & Marc Bollecker, 2015. "Les leviers de contrôle de SIMONS : vers une compréhension des freins à l'équilibrage diagnostic / interactif," Post-Print hal-01188774, HAL.
    3. Denis Travaillé & Gérald Naro, 2013. "Questioning the Relevance of Corporate Social Performance Measurement: from "Balanced" to "Paradoxical" Scorecards," Post-Print halshs-00880452, HAL.
    4. Angèle Renaud, 2013. "Configurations of the Interactive Use of Environmental Management Control
      [Les configurations de contrôle interactif dans le domaine environnemental]
      ," Post-Print halshs-01178070, HAL.
    5. Moez Essid & Nicolas Berland, 2013. "Les indicateurs de la RSE dans les entreprises françaises. La complexité responsable," Post-Print hal-01681011, HAL.
    6. Hichem DKHILI, 2013. "Does the Environment Responsibility Affect the Management Control System?," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 16(1), pages 84-92, June.

  2. 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.

    Cited by:

    1. François Meyssonnier & Frédéric Pourtier, 2012. "Contrôle du périmètre et périmètre de contrôle," Post-Print hal-00690972, HAL.
    2. Nicolas Antheaume, 2012. "Essai Sur La Specificite Du Controle De Gestion Environnemental," Post-Print hal-00691066, HAL.

  3. Nicolas Berland & Vassili Joannides, 2009. "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Post-Print halshs-00340170, HAL.

    Cited by:

    1. Laurent Cappelletti, 2010. "La Recherche-Intervention : Quels Usages En Controle De Gestion ?," Post-Print hal-00481090, HAL.
    2. Vassili Joannides, 2011. "Apport de l’ethnicité à la culture en sciences de gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 14(1), pages 33-68., March.
    3. Vassili Joannides, 2011. "Influences de la pré-connaissance sur le design de la recherche:le cas des liens entre comptabilité et gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 14(4), pages 91-127, December.
    4. Vassili Joannides, 2011. "Apports De L'Ethnicite A La Culture En Sciences De Gestion," Grenoble Ecole de Management (Post-Print) hal-00676555, 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.
    6. Pierre-Laurent Bescos, 2011. "L'utilisation du budget dans un contexte de crise : le rôle de la relation entre objectifs et ressources," Post-Print hal-00646747, HAL.

  4. 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.

    Cited by:

    1. Vassili Joannides, 2011. "La gestion sans budget ou l'alignement de la finance sur la stratégie," Grenoble Ecole de Management (Post-Print) hal-00650532, HAL.

  5. 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.

    Cited by:

    1. 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”," Grenoble Ecole de Management (Post-Print) hal-01661710, HAL.
    2. Laura Girella, 2013. "Regulating through the "Logic of Appropriateness" and the "Rhetoric of the Expert": The Role of Consultants in the Case of Intangibles Reporting in Germany," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 75-109.
    3. Gooneratne, Tharusha N. & Hoque, Zahirul, 2016. "Institutions, agency and the institutionalization of budgetary control in a hybrid state-owned entity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 58-70.
    4. 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.
    5. Kilfoyle, Eksa & Richardson, Alan J., 2011. "Agency and structure in budgeting: Thesis, antithesis and synthesis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 183-199.
    6. Gibassier, Delphine, 2017. "From écobilan to LCA: The elite’s institutional work in the creation of an environmental management accounting tool," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 36-58.

  6. 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.

    Cited by:

    1. Karine Gauche & Ariel Eggrickx, 2012. "Pilotage de la recherche à l'université: premiers résultats d'une étude de cas enchâssés," Post-Print hal-00766939, HAL.
    2. Karine Gauche & Ariel Eggrickx, 2012. "Pilotage de la recherche à l'université : premiers résultats d'une étude de cas enchâssés," Post-Print hal-00936651, HAL.
    3. Claude Fiore & Imane El Kartit, 2016. "Quel système de contrôle de gestion pour piloter une Supply Chain ?," Post-Print hal-01477188, HAL.

  7. Nicolas Berland & François Persiaux, 2008. "Le contrôle des projets d'innovation de haute technologie," Post-Print halshs-00340180, HAL.

    Cited by:

    1. Pascale Amans & Agnes Mazars & Fabienne Villesèque-Dubus, 2013. "Techniques de gestion et organisations du spectacle vivant : quels dispositifs de soutien et quelles interactions pour l'innovation artistique ?," Post-Print hal-01002362, HAL.
    2. Elvia Lepori & Marc Bollecker, 2015. "Les leviers de contrôle de SIMONS : vers une compréhension des freins à l'équilibrage diagnostic / interactif," Post-Print hal-01188774, HAL.
    3. Nicolas Antheaume & Noël Barbu & Marie Catalo, 2011. "Les DSI à la recherche de la valeur entre hiérarchie et marché. Proposition d'un cadre d'analyse pour l'étude du contrôle de gestion dans la fonction SI," Post-Print hal-00645993, HAL.
    4. Angèle Renaud, 2011. "L’articulation des indicateurs environnementaux entre contrôle diagnostic et contrôle interactif. Le cas d’une entreprise française de vins et spiritueux," Working Papers CREGO 1110601, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    5. Angèle Renaud, 2013. "Configurations of the Interactive Use of Environmental Management Control
      [Les configurations de contrôle interactif dans le domaine environnemental]
      ," Post-Print halshs-01178070, HAL.
    6. Michel Pendaries & Hector Castaneda, 2013. "Comment piloter la performance du transfert de connaissances dans le processus d'innovation des entreprises technologiques," Post-Print hal-01002923, HAL.
    7. 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.

  8. Nicolas Berland & Catherine Chevalier & Samuel Sponem, 2008. "On ne gère bien que ce que l'on mesure," Post-Print hal-00340428, HAL.

    Cited by:

    1. Stéphanie Chatelain-Ponroy & Samuel Sponem, 2011. "Le contrôle de gestion comme savoir légitime. Étude sur la fabrique d'un mythe rationnel," Post-Print halshs-00677927, HAL.
    2. Nicolas Berland & Benjamin Dreveton, 2012. "Mesurer la performance des chercheurs, au risque de la bureaucratie," Post-Print halshs-00844168, HAL.

  9. 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.

    Cited by:

    1. Vassili Joannides, 2011. "Apport de l’ethnicité à la culture en sciences de gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 14(1), pages 33-68., March.
    2. Vassili Joannides, 2011. "Influences de la pré-connaissance sur le design de la recherche:le cas des liens entre comptabilité et gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 14(4), pages 91-127, December.
    3. Vassili Joannides, 2011. "Apports De L'Ethnicite A La Culture En Sciences De Gestion," Grenoble Ecole de Management (Post-Print) hal-00676555, HAL.
    4. Bruce Gurd, 2008. "A response to Joannidès and Berland," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 5(3), pages 262-265, October.

  10. Angèle Renaud & Nicolas Berland, 2007. "Mesure De La Performance Globale Des Entreprises," Post-Print halshs-00544875, HAL.

    Cited by:

    1. Yaya KOLOMA & Zaka RATSIMALAHELO, 2015. "Jeunes, Acces Au Microcredit Et Performance Des Microentreprises : Une Evidence Au Mali," Working Papers 2015-15, CRESE.
    2. José Ngidjima & Vincent Lagarde, 2015. "La stratégie d’entreprise responsable est-elle pertinente dans un pays peu développé et instable ? Approche par les performances des coopératives minières en RD Congo," Post-Print hal-01178340, HAL.
    3. Denis Travaillé & Gérald Naro, 2013. "Questioning the Relevance of Corporate Social Performance Measurement: from "Balanced" to "Paradoxical" Scorecards," Post-Print halshs-00880452, HAL.
    4. Marie-Josée SCOTTO & Dominique BONET FERNANDEZ & Hervé TIFFON, 2014. "Le rôle des évaluations externes dans le développement des politiques RSE en France : Quel crédit pour les Prix ?," Working Papers 2014-134, Department of Research, Ipag Business School.
    5. Moez Essid & Nicolas Berland, 2010. "Les indicateurs de la RSE dans les entreprises françaises : "l'usine à gaz responsable"," Post-Print hal-01661694, HAL.
    6. Dumitrana Mihaela & Glavan Elena Mariana, 2013. "Costs And Profitability In Food Processing: Pastry Type Units," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 219-224, August.
    7. Charles Daussy, 2013. "Can Social Responsibility Paradoxically Strengthen The Importance Of Finance?," Post-Print hal-01002375, HAL.
    8. Bernard Simon & Amale Kharrouby & Thierry Levy-Tadjine, 2012. "L'éco-entrepreneuriat, un objet de gestion non identifié ?," Working Papers hal-00822234, HAL.
    9. Loredana CULTRERA & Guillaume VERMEYLEN, 2017. "Distortion between Economic and Financial Performance. Does the Human Capital Matter?," Expert Journal of Economics, Sprint Investify, vol. 5(2), pages 53-61.
    10. Melchior Salgado, 2013. "La performance : une dimension fondamentale pour l'évaluation des entreprises et des organisations," Working Papers hal-00842219, HAL.
    11. Nicolas Berland & Moez Essid, 2009. "Rse, Systemes De Controle Et Pilotage De La Performance Globale," Post-Print halshs-00460538, HAL.

  11. Nicolas Berland & Benjamin Dreveton, 2006. "Management control system in public administration: beyond rational myths," Post-Print hal-00340432, HAL.

    Cited by:

    1. Sylvie Rascol-Boutard & Pascale Amans & Ariel Eggrickx, 2015. "La comptabilité publique au défi des frontières organisationnelles Le cas du traitement des immobilisations corporelles dans le secteur public local," Post-Print hal-01630733, HAL.
    2. Eleonora Cardillo & Carmela Rizza, 2015. "Accrual accounting and performance measurement: Empirical evidences from two Italian municipalities," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 135-162.
    3. Rodica Gabriela Blidisel & Adina Simona Popa & Raimondo Lo Russo & Maria Moraru, 2010. "Clusters Regarding Key Factors Affecting Changes in Accounting, Finance, Administration and Management Control," Analele Universitatii "Eftimie Murgu" Resita Fascicola de Inginerie, "Eftimie Murgu" University of Resita, vol. 2(XVII), pages 35-40, December.
    4. Rodica Gabriela BLIDISEL, 2012. "Financial performance and e-governance indicators in local public administration," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 470-474, May.

  12. 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.

    Cited by:

    1. Marc Bollecker & Pierre Mathieu & Claude Clementz, 2008. "L'Evolution Des Systemes D'Information De Gestion Face Aux Enjeux De La Responsabilite Sociale : Le Cas De La Comptabilite Et Du Contrôle De Gestion," Post-Print halshs-00769062, HAL.
    2. Moez Essid & Nicolas Berland, 2010. "Les indicateurs de la RSE dans les entreprises françaises : "l'usine à gaz responsable"," Post-Print hal-01661694, HAL.

  13. Nicolas Berland, 2004. "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Post-Print hal-00340411, HAL.

    Cited by:

    1. Lionel Touchais, 2006. "Le contrôle de gestion dans une dynamique de changement : Définition d'un cadre d'analyse," Post-Print halshs-00558383, HAL.
    2. Grégory Wegmann, 2009. "Les évolutions de la comptabilité de gestion - Essai de positionnement par rapport à la méthode ABC et étude de cas," Post-Print halshs-00456216, HAL.
    3. Dan Constantin Varzaru & Anca Antoaneta Varzaru, 2015. "Adjusting The Human Resources Information System To The Requirements Of Using The Balanced Scorecard," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(43), pages 222-238.
    4. Christophe Germain, 2009. "Les relations entre les budgets et les systèmes de mesure de la performance non financière : une étude empirique," Post-Print hal-00771089, HAL.
    5. Pierre-Laurent Bescos, 2011. "L'utilisation du budget dans un contexte de crise : le rôle de la relation entre objectifs et ressources," Post-Print hal-00646747, HAL.
    6. Fabienne Villesèque-Dubus, 2005. "Vers une transversalisation des budgets : un essai d'observation et d'interprétation," Post-Print halshs-00483762, HAL.
    7. 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.
    8. Vassili Joannides, 2011. "La gestion sans budget ou l'alignement de la finance sur la stratégie," Grenoble Ecole de Management (Post-Print) hal-00650532, HAL.
    9. Samuel Sponem, 2010. "Diversité des pratiques de contrôle budgétaire:approches contingentes et néo-institutionnelles," Revue Finance Contrôle Stratégie, revues.org, vol. 13(3), pages 115-153., September.
    10. Christophe Germain, 2009. "Les relations entre les budgets et les systèmes de mesure de la performance non financière:une étude empirique," Revue Finance Contrôle Stratégie, revues.org, vol. 12(4), pages 143-161, December.
    11. Fabienne Villesèque-Dubus, 2007. "Le processus budgétaire comme processus d’interactions sociales:une approche par l’analyse de réseau social," Revue Finance Contrôle Stratégie, revues.org, vol. 10(3), pages 161-184, September.

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

    Cited by:

    1. Francois-Xavier Mayegle & Solange Ngo Nguidjol, 2017. "Determinants of Choice of Management Control System in Cameroonian SMEs: A Contingency Approach," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 8(2), pages 25-42, May.
    2. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d'une recherche empirique sur le secteur des PME," Post-Print hal-00765242, HAL.
    3. Serge Valant Gandja & Christophe Estay, 2012. "Make-or-Buy Decisions: What Choice for an Accounting Services in a Developing Country?," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(4), pages 259-271, October.
    4. 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”," Grenoble Ecole de Management (Post-Print) hal-01661710, HAL.
    5. 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," Les Cahiers de Recherche 778, HEC Paris.
    6. Eve Chiapello & Nicolas Berland, 2004. "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-01681033, HAL.
    7. 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.
    8. Simon Alcouffe & Nicolas Berland & Yves Levant, 2008. "« Succès » et « échec » d'un outil de gestion : le cas de la naissance des budgets et de la gestion sans budget," Post-Print hal-01682182, HAL.
    9. Stéphanie Chatelain-Ponroy & Samuel Sponem, 2011. "Le contrôle de gestion comme savoir légitime. Étude sur la fabrique d'un mythe rationnel," Post-Print halshs-00677927, HAL.
    10. Nicolas Berland, 2001. "Environmental turbulence and the functions of budgetary control," Accounting History Review, Taylor & Francis Journals, vol. 11(1), pages 59-77.
    11. Lionel Touchais, 2001. "Le contrôle de gestion en situation d'incertitude: le cas du sport spectacle," Revue Finance Contrôle Stratégie, revues.org, vol. 4(1), pages 215-237, March.
    12. Cindy Zawadzki, 2006. "Indicateurs, acteurs et slack : la gestion de la viabilité hivernale sur les autoroutes," Post-Print halshs-00558405, HAL.
    13. Christophe Germain, 2003. "Le " Unbalanced Scorecard " Ou L'Analyse De La Differenciation Des Systemes De Mesure De La Performance," Post-Print halshs-00582778, HAL.
    14. Fabienne Villesèque-Dubus & Pascale Amans & Agnès Mazars-Chapelon, 2010. "De la politisation à l'instrumentation d'un outil de gestion: le cas du budget dans les théâtres associatifs," Post-Print halshs-00676921, HAL.
    15. Samuel Sponem, 2002. "L'Explication De La Diversite Des Pratiques Budgetaires : Une Approche Contingente," Post-Print halshs-00584534, HAL.
    16. Christophe Germain, 2004. "La contingence des systèmes de mesure de la performance : les résultats d’une recherche empirique sur le secteur des PME," Revue Finance Contrôle Stratégie, revues.org, vol. 7(1), pages 33-52, March.

Articles

  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, vol. 34(1), pages 28-57, January. See citations under working paper version above.
  2. 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. See citations under working paper version above.
  3. Vassili Joannidès & Nicolas Berland, 2008. "Reactions to reading “Remaining consistent with method? An analysis of grounded theory research in accounting”: A comment on Gurd," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 5(3), pages 253-261, October. See citations under working paper version above.
  4. 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. See citations under working paper version above.
  5. 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.

    Cited by:

    1. Yves Levant & Simon Alcouffe & Nicolas Berland, 2008. "Actor-networks and the diffusion of management accounting innovations : a comparative study," Post-Print hal-01682216, HAL.
    2. 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.

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

    Cited by:

    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.
    2. Malcolm Anderson, 2002. "Accounting History publications 2001," Accounting History Review, Taylor & Francis Journals, vol. 12(3), pages 505-512.

  7. Nicolas Berland, 1999. "À quoi sert le contrôle budgétaire?," Revue Finance Contrôle Stratégie, revues.org, vol. 2(3), pages 5-24, September.

    Cited by:

    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," Les Cahiers de Recherche 778, HEC Paris.
    2. Denis Choffel & François Meyssonnier, 2005. "Dix Ans De Debats Autour Du Balanced Scorecard," Post-Print halshs-00581157, HAL.
    3. 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.
    4. Nicolas Berland, 2004. "La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique," Post-Print hal-01667157, HAL.
    5. Lorain, Marie Anne & García Domonte, Aurora & Sastre Peláez, Francisco, 2015. "Traditional budgeting during financial crisis," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
    6. Eve Chiapello & Nicolas Berland, 2004. "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-01681033, HAL.
    7. Christophe Germain, 2009. "Les relations entre les budgets et les systèmes de mesure de la performance non financière : une étude empirique," Post-Print hal-00771089, HAL.
    8. 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.
    9. Catherine Thomas, 2001. "De La Regulation De Controle Au Pilotage De La Regulation Conjointe Un Nouvel Usage Du Processus Budgetaire Au Sein D'Entreprises Decloisonnees," Post-Print halshs-00584657, HAL.
    10. 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.
    11. Samuel Sponem, 2002. "L'Explication De La Diversite Des Pratiques Budgetaires : Une Approche Contingente," Post-Print halshs-00584534, HAL.

  8. 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.

    Cited by:

    1. 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”," Grenoble Ecole de Management (Post-Print) hal-01661710, HAL.
    2. 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.
    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 halshs-00459462, HAL.

Books

  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.

    Cited by:

    1. Pierre-Laurent Bescos, 2011. "L'utilisation du budget dans un contexte de crise : le rôle de la relation entre objectifs et ressources," Post-Print hal-00646747, HAL.

More information

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Statistics

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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 5 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-HIS: Business, Economic & Financial History (3) 2003-10-12 2009-03-22 2010-05-08
  2. NEP-HPE: History & Philosophy of Economics (1) 2010-05-08

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