Acción, decisión y competencias deliberativas en el Presupuesto Participativo de Porto Alegre


Revista de Ciencias Sociales

2008, vol. 3, n°121, pp.133-148

Départements : Comptabilité et Contrôle de Gestion

Aux sources de la théorie positive : Contribution à une analyse institutionnelle des changements de paradigmes dans la recherche comptable [Back to the Sources of Positive Accounting theory: an institutitional analysis of paradigm changes in Accounting R


Comptabilité Contrôle Audit

décembre 2008, n°2/2008 (Tome 14), pp.5-26

Départements : Comptabilité et Contrôle de Gestion

Mots clés : Théorie comptable, Histoire de la recherche comptable, Théories normatives, Théories positives

Cet article a pour but de contribuer à l'histoire de la recherche comptable en analysant les facteurs qui permettent d'expliquer le succès de l'approche dite « positive ». En moins de dix ans, entre 1960 et 1967-68, la recherche « positive » a pris le pas dans les grandes revues de recherche comptable sur les travaux se rattachant à la tradition « normative ». Les raisons de ce succès ne semblent pas clairement établies. Les propagateurs de la nouvelle approche (Watts et Zimmerman, 1986) mettent bien entendu en avant la fécondité de celle-ci. Leurs critiques soulignent la volonté de puissance, faite d'ostracisme et de dénigrement systématique des approches concurrentes, qui caractériserait les tenants de la nouvelle approche (Whittington, 1987 ; Mouck, 1988 ; Williams, 1990 ; Mattessich, 1995). Alors que les explications fournies par les uns et les autres font plutôt état d'un « basculement » de la recherche dans la théorie positive, associant un savoir nouveau à des acteurs nouveaux, nous nous proposons de montrer que l'évolution entre la théorie normative et cette dernière s'est davantage opérée par un « glissement ». En effet, s'ils ont su tirer parti de la réforme de l'enseignement de la gestion aux Etats-Unis initiée dès la décennie 1950, les tenants de l'approche positive sont également redevables à leurs prédécesseurs d'avoir amorcé un découplage entre le monde académique et la pratique comptable dans lequel ils se sont engouffrés.ACCOUNTING HISTORYACCOUNTING THEORYNORMATIVE THEORIESPOSITIVE THEORIESHISTOIRE DE LA RECHERCHE COMPTABLETHÉORIE COMPTABLETHÉORIES NORMATIVESTHÉORIES POSITIVESLanguage of Keywords: English; French

Critical Practices in Organizations

M. MESSNER, M. Kornberger, S. Clegg

Journal of Management Inquiry

juin 2008, vol. 17, n°2, pp.68-82

Départements : Comptabilité et Contrôle de Gestion

This article deals with the phenomenon of criticism in organizations. Existing organizational literature, where it has addressed criticism, mostly tends to see it as an extraordinary phenomenon. By contrast, in this article, the authors argue that criticism may also originate from strongly embedded and more ordinary practices. Thus, there is a theoretical need for considering those critical practices that are structurally and/or formally institutionalized within the organization. They reflect the organizational status quo and promote a reproduction of existing structures of power/knowledge. Drawing on ideas from practice theory, institutional theory, and Foucault's analytics of power/knowledge regimes, the authors introduce a typology that distinguishes forms of criticism according to the degree to which they are coupled with particular organizational practices, their rationalities, and corresponding power relations. They then focus on those forms of criticism that are strongly linked to organizational practices and illustrate the ambiguous effects of such an "organization of criticism."

Discourse and audit change: transformations in methodology in the professional audit field


Accounting, Auditing and Accountability Journal

2008, vol. 20, n°6, pp.825-854

Départements : Comptabilité et Contrôle de Gestion

Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption


Journal of Accounting and Public Policy

novembre 2008, vol. 27, n°6, pp.480-494

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

In this paper, we analyze the effect of the mandatory introduction of IFRS standards on earnings quality, and more precisely on earnings management. We concentrate on three IFRS first-time adopter countries, namely Australia, France, and the UK. We find that the pervasiveness of earnings management did not decline after the introduction of IFRS, and in fact increased in France. Our findings confirm that sharing rules is not a sufficient condition to create a common business language, and that management incentives and national institutional factors play an important role in framing financial reporting characteristics. We suggest that the IASB, the SEC and the European Commission should now devote their efforts to harmonizing incentives and institutional factors rather than harmonizing accounting standards.IFRS Earnings management Thresholds

La construction comptable de l'économie



juin 2008, n°152, pp.26-34

Départements : Comptabilité et Contrôle de Gestion

Legitimacy and identity in Germanic management accounting research

M. MESSNER, C. Binder, U. Schäffer, A. Becker

European Accounting Review

mai 2008, vol. 17, n°1, pp.129-159

Départements : Comptabilité et Contrôle de Gestion

The notion of 'Controlling', as it is commonly used in German-speaking countries, may be regarded as an equivalent term for management accounting. At the same time, there have been considerable efforts to establish Controlling as a discipline on its own, rather than to regard it simply as the German synonym of management accounting. This is reflected in many writings on Controlling which have tried to identify a possible 'core' or 'essence' of the subject. In this paper, we argue that this identity discourse may be interpreted as a strategy of Controlling researchers to achieve cognitive and sociopolitical legitimacy of their discipline. Drawing on interview material as well as publication and citation analyses, we show how various institutional pressures and constraints not only influenced the institutionalization of Controlling as an academic discipline but also impacted the form and substance of Controlling research. This raises some important questions for our understanding of academic disciplines more generally, some of which we address in this paper

Mothering or Auditing? The Case of Two Big Four in France


Accounting, Auditing and Accountability Journal

2008, vol. 21, n°4, pp.474-506

Départements : Comptabilité et Contrôle de Gestion

Mots clés : Gender, Glass ceilings, Public sector organizations, Accounting firms, Parents, France

Women in public accounting firms are still proportionally much fewer in number in the highest levels of the hierarchy than men, whereas recruitment at junior level tends to be increasingly gender balanced. In this paper, we aim to analyse the relationships between the glass ceiling and motherhood. We identify the mechanisms explaining the difficulties encountered by auditor mothers in their hierarchical progression within the Big Four in France.

Multi-stakeholder labour monitoring organizations: Egoists, instrumentalists, or moralists?

J. Everett, D. Neu, D. E. MARTINEZ

Journal of Business Ethics

2008, vol. 81, pp.117-142

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

pas sous affiliation HEC

Sticking together under pressure: The risk-sharing approach and trust-building in sales management

M. Besson, H. LONING, C. Mendoza

European Management Journal

février 2008, vol. 26, n°1, pp.11-23

Départements : Comptabilité et Contrôle de Gestion

Companies that rely on Management By Objectives systems typically encounter two types of difficulty: objectives may be too difficult to attain, especially when there is top-down pressure; and reference to objectives defined at the start of the year may be a questionable basis for year-end performance evaluation when managers' results have been affected by unforeseen events. Our purpose is to examine how MBO is used when managers simultaneously face high pressure to achieve objectives and high environmental uncertainty. Based on a study of fourteen sales executives, this article identifies two types of organizational adjustments brought into play by executives to cope with this type of situation: a more collective management approach to ensure achievement of overall corporate objectives, and development of close interpersonal relationships that build mutual trust between sales executives and their staff. *SALES management*SALES forecasting*INDUSTRIAL management*MUTUAL funds