Articles scientifiques

After the Scandals. A German-Speaking Perspective on Management Accounting Research and Education

M. MESSNER, A. Becker

European Accounting Review

2005, vol. 14, n°2, pp.337-347

Départements : Comptabilité et Contrôle de Gestion

As a reaction to recent corporate scandals, corporate law and accounting regulations have recently been modified in German-speaking countries. Despite changing corporate contexts and agendas, accounting research in these countries has been comparatively silent on issues of corporate governance. In this paper, we discuss this limited response, focusing particularly on the field of management accounting. In German-speaking countries, management accounting is conceived of in a specific way (usually referred to as Controlling ). The traditions of such a practice and the associated academic school of thought have made it difficult for researchers to consider issues of corporate governance and internal control in more empirical depth. Pointing to the importance of investigating the actual use of accounting systems and, thus, the social and institutional context of accounting, we propose a strategy for research and education that would allow for more comprehensive insights into the role that (management) accounting might play in corporate scandals

Budgetary Reform and the Structuration of Organizational Fields in Education


Accounting, Auditing and Accountability Journal

2005, vol. 18, n°6, pp.733-755

Départements : Comptabilité et Contrôle de Gestion

Calvados - A Business Game for Your Cost Accounting Course


Issues in Accounting Education

février 2005, vol. 20, n°1, pp.63-80

Départements : Comptabilité et Contrôle de Gestion

Conventional computer-assisted business games are often too complex for university teaching, require too much preparation, and are very time consuming. For these reasons, they are generally only offered parallel to other courses. This article introduces a short business game called Calvados, which can be played without computer support. In terms of content and length, the game can be integrated into the limited time frame of a cost accounting course. As an example, the business game uses the production of French apple brandy and considers relevant costs, opportunity costs, and, in particular, the determination of the optimal internal transfer price. In order to make the use of Calvados as practical as possible, a detailed description of the game and teaching assignments is provided in the article. In addition, the overall arithmetical solution to the tasks dealt with in the business game is introduced using the Lagrange approach

Corporate governance and profit manipulation: a French field study

C. LAMBERT, S. Sponem

Critical Perspectives on Accounting

octobre 2005, vol. 16, n°6, pp.717-748

Départements : Comptabilité et Contrôle de Gestion

Profit manipulation has been largely studied through Positive Accounting Theory (PAT). However, the weakness of the results obtained would suggest using different theoretical and methodological approaches to examine this subject. In France, management controllers play a central role in profit manipulation. This paper offers a comprehensive analysis of their profit manipulation practices. Using results from 32 interviews in 13 companies, we argue that the spread of Anglo-Saxon corporate governance model has fostered such behaviour. Far from the opportunism hypothesis supported by Positive Accounting Theory, profit manipulation is used as a tool by management controllers to gain broader legitimacy within organisations and/or to adopt what they claim to be ethical behaviour

Deployment support through international personal controlling


Betriebswirtschaftliche Forschung und Praxis

janvier-février 2005, vol. 57, n°1, pp.74-87

Départements : Comptabilité et Contrôle de Gestion

Spezielle Aufgaben des internationalen Personalcontrollings werden vertieft behandelt. Ausgangspunkt sind die für die personalwirtschaftliche Informationsversorgung relevanten Erschwernisfaktoren des internationalen Controllings sowie die sich an der Schnittstelle vom Controlling zum internationalen Personalmanagement ergebenden Herausforderungen. Der Komplexität ist durch Informationen generierende und Entscheidungsunterstützung leistende Controlling-Instrumente zu begegnen. Exemplarisch wird der Einsatz der Instrumente Target Costing und Kennzahlensystem im Kontext des internationalen Personalcontrollings aufgezeigt. Ihre konkrete Anwendung bezieht sich auf die Entsendung von Know-how-Trägern in ausländische Organisationseinheiten