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Les Publications Europeennes Et Americaines Sur Les Contrôleurs De Gestion : Un Essai De Synthese

Author

Listed:
  • Marc Bollecker

    (GRAICO - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar)

Abstract

The purpose of this article is to draw up a literature review on the management controllers. We try to define research currents from the study of European's and American's contributions. At first, the article proposes difference between normative works and typological works relating to the management controller's missions. Then, the study describe the individual characteristics and some research paths for broader investigations.

Suggested Citation

  • Marc Bollecker, 2007. "Les Publications Europeennes Et Americaines Sur Les Contrôleurs De Gestion : Un Essai De Synthese," Post-Print halshs-00522301, HAL.
  • Handle: RePEc:hal:journl:halshs-00522301
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00522301
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    File URL: https://halshs.archives-ouvertes.fr/halshs-00522301/document
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    References listed on IDEAS

    as
    1. Thomas Ahrens, 1997. "Strategic interventions of management accountants: everyday practice of British and German brewers," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 557-588.
    2. Jose Luis Arquero Montano & Jose Antonio Donoso & Trevor Hassall & John Joyce, 2001. "Vocational skills in the accounting professional profile: the Chartered Institute of Management Accountants (CIMA) employers' opinion," Accounting Education, Taylor & Francis Journals, vol. 10(3), pages 299-313.
    3. Armelle Godener & Marianela Fornerino & Jocelyne Deglaine, 2003. "Influence Des Pratiques De Communication Orale Des Controleurs De Gestion Sur Les Attitudes Et Comportements Des Managers," Grenoble Ecole de Management (Post-Print) halshs-00582781, HAL.
    4. Dominique Bessire, 2002. "Recherches " Critiques " En Controle De Gestion : Une Typologie," Post-Print halshs-00584444, HAL.
    5. Juhani Vaivio, 2004. "Mobilizing local knowledge with 'Provocative' non-financial measures," European Accounting Review, Taylor & Francis Journals, vol. 13(1), pages 39-71.
    6. Hopper, Trevor M., 1980. "Role conflicts of management accountants and their position within organisation structures," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 401-411, October.
    7. Robert Scapens & Mostafa Jazayeri, 2003. "ERP systems and management accounting change: opportunities or impacts? A research note," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 201-233.
    8. Andrew L. Friedman & Stephen R. Lyne, 1997. "Activity-based techniques and the death of the beancounter," European Accounting Review, Taylor & Francis Journals, vol. 6(1), pages 19-44, May.
    9. Graham Francis & Clare Minchington, 1999. "Quantitative skills: is there an expectation gap between the education and practice of management accountants?," Accounting Education, Taylor & Francis Journals, vol. 8(4), pages 301-319.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Julie Demaret & Jérôme Meric, 2013. "La Constitution De La Legitimite Des Controleurs De Gestion : Une Etude Exploratoire," Post-Print hal-00991887, HAL.

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