A taxonomy of the perceived benefits of accrual accounting and budgeting: Evidence from German states

T. Jagalla, S. D. BECKER, J. Weber

Financial Accountability & Management

mai 2011, vol. 27, n°2, pp.134-165

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

Mots clés : Accrual Output-Based Budgeting, Accrual accounting, Budgeting, Benefits, Taxonomy, Germany

Accrual Output-Based Budgeting (AOBB) in government has been disputed intensely among academics and practitioners. While normative, conceptual, or theory-based literature made promising claims about which benefits can be expected from reforming government accounting and budgeting, recent empirical research finds that at least some of these expectations have been massively overstated. The observed gap between promises and reality poses the question for the true benefits anew. Basing our analysis on practitioners' judgment, we suggest a general and prioritized landscape of perceived benefits (taxonomy). Our findings are derived from 42 interviews conducted in the context of two German federal states. Mapping our results to prior claims in the literature, we reveal that the practitioners interviewed do not see upsides in areas that former research deems to be important while other and previously not emphasized areas, such as mindset changes, seem to convince in practical life. The results of our analysis offer a profound basis for further exploration of the benefits and/or even cost/benefit evaluations. [ABSTRACT FROM AUTHOR]

Approches stratégiques des émissions CO2: figures libres ou figures imposées? Les cas de l'industrie cimentière et de l'industrie chimique [Strategic Approaches of CO2 Emissions: Short Program or Long Program ? The Cases of the Cement Industry and Chemica

D.-L. ARJALIES, C. Goubet, J. Ponssard

Revue Française de Gestion

juin 2011, n°215, pp.123-146

Départements : Comptabilité et Contrôle de Gestion

Mots clés : CO2, Développement durable, Innovation, Stratégie

La capacité des entreprises à transformer une contrainte environnementale en source d'opportunité stratégique est un sujet controversé dans la littérature. S'appuyant sur une étude comparative des stratégies de lutte contre les émissions CO2 mises en place par les industries cimentière et chimique, l'article démontre que la latitude des entreprises à adopter une approche proactive en termes de développement durable est fortement contrainte par les caractéristiques du secteur en termes de dépendance vis-à-vis des ressources naturelles, de flexibilité dans la composition du portefeuille d'activités et de structure du secteur aval.Mots-clefs : CO2 ' Développement Durable ' Innovation ' Stratégie

Beyond disciplinary enclosures: Management control in the society of control


Critical Perspectives on Accounting

2011, vol. 22, n°2, pp.200-211

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

pas sous affiliation HEC

Endogenous overconfidence in managerial forecasts


Journal of Accounting and Economics

2011, vol. 51, n°3

Départements : Comptabilité et Contrôle de Gestion


The introduction of French theory into English language accounting research


Accounting, Auditing and Accountability Journal

2011, vol. 24, n°2, pp.140-160

Départements : Comptabilité et Contrôle de Gestion

AbstractPurpose ' This purpose of this paper is to investigate the introduction of French theory into English language accounting research and to assess the impact of the work of French social theorists on the accounting research domain. Design/methodology/approach ' The paper presents a citation analysis of articles appearing in selected English language accounting research journals for a sample of French authors, during the periods from the inception of the journals to mid-2009. In performing this citation analysis, 39 French authors who are well known as social theorists, philosophers, economists or sociologists were included. The accounting research journals chosen for analysis included the top four journals listed in many league tables for accounting research along with several journals that regularly publish research in accounting history or that focus on alternative research paradigms. Findings ' The citation analysis identified the following French authors as being the most frequently cited: Michel Foucault, followed by Bruno Latour and Pierre Bourdieu. The citation analysis also identified the English language accounting research journals in which French social theorists have been most often cited. The two most significant journals have been Critical Perspectives on Accounting and Accounting, Auditing & Accountability Journal, followed by Accounting Organizations and Society, Management Accounting Research and European Accounting Review. The analysis also shows the effects of mimeticism, which seems to have produced a sort of isomorphism in the styles of publication. Accounting, Organizations and Society, appears to be the standard-setter of the critical-interpretive field of accounting research.Originality/value ' This paper is the first known to provide a comprehensive analysis of the introduction of French theory into English language accounting research.Keywords Accounting, Economics research, Authorship, France, Accounting theoryPaper type General review

The Making of the Management Accountant - Becoming the Producer of Truthful Knowledge

C. LAMBERT, E. Pezet

Accounting Organizations and Society

janvier 2011, vol. 36, n°1, pp.10-30

Départements : Comptabilité et Contrôle de Gestion

accepté le 29/07/2010Research drawing upon the work of Foucault has approached management control technologies as a nexus of power and knowledge that allows for the subjectivation of individuals. Subjectivation thereby takes place through disciplinary mechanisms that are imposed on the subject (Knights & Morgan, 1991) as well as through 'technologies of the self' by which individuals discipline themselves (Miller & O'Leary, 1987; Roberts, 1991; Townley, 1994). While the existing literature has mostly analysed how disciplinary mechanisms work upon operational managers and employees, we show how management accountants (those usually 'in control') may equally be subject to such power effects. In our case study of an automobile equipment manufacturer, subjectivation of management accountants results from intense market discipline (as evidenced through reverse auctions), coupled with the accountants' responsibility for outcomes and for enforcing administrative and financial rules. We show how, together, these elements create a continuous 'trial of truth' (and power) for which management accountants have to prepare themselves in order to prove and maintain their authority.Keywords: Foucault, subjectivation, trials of truth, management accountant *CASE studies *MANAGEMENT accountants *INTERNET auctions *KNOWLEDGE management TRUTHFULNESS & falsehood PERFORMANCE SUBJECTIVITY

Tracing performance in the pharmaceutical industry: ambivalence, opacity and the performativity of flawed measures

C. DAMBRIN, K. Robson

Accounting Organizations and Society

octobre 2011, vol. 36, n°7, pp.428-455

Départements : Comptabilité et Contrôle de Gestion

accepté le 6 juillet 2011In this paper we explore performance measurement practices in pharmaceutical companies with particular reference to the inscribing (or 'tracing') of pharmaceutical representatives ('drug reps') responsible for the promotion of prescription medications to general practitioners and other healthcare professionals. We draw upon Latour's sociology of translation to explore the qualities of the inscriptions practiced in French pharmaceutical companies to control drug reps at a distance. Within the context of regulatory constraints upon drug representatives' activities and the reporting of pharmaceutical prescriptions in France, we analyze the inscriptions devices and explore problems of interessement and instability of 'performance measurement' inscriptions. The paper concludes with a discussion of the concept of stability and how processes of ambiguity, uncertainty and professional identity may contribute to stabilizing inscriptions and tackling problems of action at a distance.

Tracing performance in the pharmaceutical industry: ambivalence, opacity and the performativity of flawed measures


Accounting Organizations and Society

octobre 2011, vol. 36, n°7, pp.428-455

Départements : Comptabilité et Contrôle de Gestion