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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

Author

Listed:
  • Nicolas Berland

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • 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)

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.

Suggested Citation

  • 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.
    • Handle: RePEc:hal:journl:halshs-00340181
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00340181v1
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    File URL: https://shs.hal.science/halshs-00340181v1/document
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    Cited by:

    1. is not listed on IDEAS
    2. Vassili Joannides, 2011. "Apports De L'Ethnicite A La Culture En Sciences De Gestion," Post-Print hal-00676555, HAL.
    3. 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.
    4. 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.
    5. Claude Fiore & Imane El Kartit, 2016. "Quel système de contrôle de gestion pour piloter une Supply Chain ?," Post-Print hal-01477188, HAL.

    More about this item

    Keywords

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    JEL classification:

    • L19 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Other
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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