Articles scientifiques

Accounts Manipulation: A Literature Review and Proposed Conceptual Framework

G. Breton, H. STOLOWY

Review of Accounting & Finance

2004, vol. 3, n°1, pp.5-66

Départements : Comptabilité et Contrôle de Gestion, GREGHEC (CNRS)

Accounts manipulation has been the subject of research, discussion and even controversy in several countries including the USA, Canada, the U.K., Australia, Finland and France. The objective of this paper is to provide a comprehensive review of the literature and propose a conceptual framework for accounts manipulation. This framework is based on the possibility of wealth transfer between the different stake- holders, and in practice, the target of the manipulation appears generally to be the earnings per share and the debt/equity ratio. The paper also describes the different actors involved and their potential gains and losses. We review the literature on the various techniques of accounts manipulation: earnings management, income smoothing, big bath accounting, creative accounting, and window-dressing. The various definitions of ail these, the main motivations behind their application and the research methodologies used are ail examined. This study reveals that ail the above techniques have common elements, but there are also important differences between them.

Des bureaux bien réels pour une entreprise virtuelle


Gérer et Comprendre

décembre 2004, n°78

Départements : Comptabilité et Contrôle de Gestion

A quoi sert un bureau ? Question simple mais à laquelle les nouvelles technologies de l'information apportent depuis quelques années des réponses inattendues, ouvrant le champ à une dissociation possible entre le lieu de travail et l'activité de travail elle-même. Le bureau, lieu d'accomplissement des tâches tertiaires, port d'attache du salarié de la fin du XXe siècle, serait-il donc en train de disparaître ? Pas si sûr ! L'analyse de la démarche originale et volontariste engagée par une entreprise de la net économie montre que c'est avec de la détermination et une vision claire des objectifs recherchés que les dirigeants de l'entreprise ont fait d l'aménagement leurs bureaux un formidable levier d'action, en combinant perspective symbolique et perspective organizationnelle

Evolution and Co-Optation. The "artist critique" of management and capitalism: evolution and co-optation


Third Text

2004, vol. 18, n°6, pp.585-594

Départements : Comptabilité et Contrôle de Gestion

'Artist critique' is an umbrella term, synthesising the many forms of critique first levelled against the new industrial capitalist, and bourgeois society of the nineteenth century, largely by artists in the name of freedom and individual fulfilment. Though many artists gave voice to this form of critique, they were neither the only ones to do so, nor did all artists participate in this movement. As a current of critical thought that has spanned modern society for almost two centuries, the social role of 'artist critique' is essential if the aspiration for a freer life -freed, that is, from the constraints of commodities - is to prosper. It is at the root of the intuitive opposition that can be made between art worlds and business worlds, between profit imperatives and those of artistic creation. Yet it must be acknowledged that over the past two decades this form of critique has fallen into unprecedented crisis. After first presenting what I understand by 'artist critique' and specifying its conditions of emergence, I will attempt to analyse some of the root causes of this crisis in the critique of capitalism. One of the key aspects to be analysed is neo-management's adoption of practices similar to those found in the art world. In many respects, one might say that neo-management practices are the result of paying careful attention to the complaints articulated by 'artist. critique'. In short, it is precisely the success of 'artist critique' that has led to its being co-opted by its adversary and losing so much of its poignancy.

How does telework influence the manager-employee relationship ?


International Journal of Human Resources Development and Management

octobre 2004, vol. 4, n°4, pp.358-374

Départements : Comptabilité et Contrôle de Gestion

Companies are sometimes reluctant to implement telework in their teams because managers may lose control over their teleworking employees. The question we try to answer in this paper is: Does telework have an impact on the manager-employee relationship and, if so, what sort of impact is it? We first propose a literature review on this theme. We then restitute the empirical results of a case study realised in a salespeople team of home-based teleworkers. Through the analysis of e-mails, in-depth interviews, and direct observation, we show that: telework reduces formal communication between employees and their direct manager while it develops interpretation bias. It facilitates communication between distant hierarchical levels, reducing the importance of professional and social status. Telework increases employees' autonomy towards their manager. One of the only ways for the manager to evaluate teleworkers is to devote their accountability to results. Overall, telework reduces the importance of the manager in the employee's professional concerns

International Differences in R&D Reporting Practices: a French and Canadian Comparison

Y. DING, H. STOLOWY, G. Entwistle

Advances in International Accounting

2004, vol. 17, pp.55-72

Départements : Comptabilité et Contrôle de Gestion, GREGHEC (CNRS)

This paper compares the research and development (R&D) disclosure practices in France and Canada, as evidenced in the annual reports of 76 French and 110 Canadian listed companies. It finds that Canadian high-tech companies (hardware, software, and biotechnology) disclose significantly more information on their R&D activities than their French counterparts. It also finds a strong link between R&D intensity and R&D disclosure among Canadian high-tech companies. Canadian companies overall are also found to be more likely to use non-financial disclosure as a means to resolve any R&D information asymmetry, while French firms disclose more traditional financial and accounting information. Canadian companies are also more willing than French firms to provide information concerning their future R&D expenditures. These results are consistent with inherent cultural and capital market differences between France and Canada. ln contrast, the study does not find any significant difference in R&D expenditure capitalization policies between French and Canadian firms.