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Gregory Cedric Wegmann

Personal Details

First Name:Gregory
Middle Name:Cedric
Last Name:Wegmann
Suffix:
RePEc Short-ID:pwe108
[This author has chosen not to make the email address public]
https://iae.u-bourgogne.fr/

Affiliation

Centre de Recherche en Gestion des Organisations (CREGO)
Université de Bourgogne

Dijon, France
http://crego.u-bourgogne.fr/
RePEc:edi:crebofr (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Chapters

Working papers

  1. Adrien Bernard Bonache & Cédric Ghislain Kabore & Gregory Wegmann, 2024. "Budgetary Participation - Managerial Performance: An International Study in the Hotel Industry [Participation budgétaire – performance managériale : Une étude internationale dans l’hôtellerie]," Post-Print hal-04597490, HAL.
  2. Grégory Wegmann & Thomas Lesobre, 2023. "Le rôle émergent du contrôle de gestion dans la trajectoire extra-financière : le cas d’Air France," Post-Print hal-04208154, HAL.
  3. Grégory Wegmann & Thomas Lesobre, 2021. "Sustainability reports and management control : Literature review and case study at Air France," Post-Print hal-03470692, HAL.
  4. Cédric Ghislain & Gregory Wegmann & Adrien B. Bonache, 2021. "Liens entre la participation budgétaire et la performance managériale : contingence et médiateurs," Post-Print hal-04000175, HAL.
  5. Grégory Wegmann & Irina Paladi, 2021. "Comparative Management Accounting research protocol," Post-Print hal-03470474, HAL.
  6. Grégory Wegmann, 2020. "The Dissemination of innovations in cost management -A historical, institutional and comparative analysis between France and Japan," Post-Print hal-03641256, HAL.
  7. Grégory Wegmann, 2019. "A Typology of Cost Accounting Practices based on Activity-based Costing - A Strategic Cost Management Approach," Post-Print hal-02446738, HAL.
  8. Gregory Wegmann & Johei Oshita, 2018. "A comparison between Japanese and French cost management-Contingency and institutional perspectives," Post-Print halshs-01961763, HAL.
  9. Grégory Wegmann, 2017. "Cost accounting: new tendencies with Resource consumption accounting, lean accounting, TDABC," Post-Print hal-03471991, HAL.
  10. Grégory Wegmann, 2017. "Intercultural management with a focus on China," Post-Print hal-03474824, HAL.
  11. Grégory Wegmann, 2017. "A typology of cost accounting practices based on activity - based costing - a strategic cost management approach and a case study," Post-Print hal-01858953, HAL.
  12. Grégory Wegmann, 2017. "Cultural comparisons of management control between France and China," Post-Print hal-03471993, HAL.
  13. Gregory Wegmann & Ivan Ruviditch, 2016. "Performance and decision-making process in China," Post-Print hal-01454930, HAL.
  14. Gregory Wegmann & Ivan Ruviditch, 2015. "Analyse historique du concept de performance en Chine. Un regard occidental," Post-Print hal-01347072, HAL.
  15. Grégory Wegmann & Ivan Ruviditch, 2015. "Management in China: Cultural, institutional roots and pragmatism. An inquiry in Shanghai," Working Papers CREGO 1150104, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
  16. Gregory Wegmann & Benoit Pigé & Viet Ha Vu, 2015. "Représentation territorialisée de la performance. Les rapports de développement durable dans le secteur de la construction automobile et du transport aérien en Asie et en Europe," Post-Print hal-01347070, HAL.
  17. Grégory Wegmann, 2011. "Le déploiement d'un pilotage stratégique des coûts dans les services informatiques de deux groupes internationaux : perspective instrumentale et analyse comparative," Post-Print hal-00624488, HAL.
  18. Grégory Wegmann, 2011. "Activity-based Management in France: A focus on the information systems department of a bank," Post-Print hal-00584770, HAL.
  19. Grégory Wegmann, 2010. "Compared Activity-Based Costing Case Studies in the Information System Departments of two Groups in France:A Strategic Management Accounting Approach," Working Papers CREGO 1100501, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
  20. Grégory Wegmann & Stephen Nozile, 2010. "Comptabilité à base d'activités (ABC) et activités informatiques : une contribution à l'amélioration des processus informatiques d'une banque," Post-Print hal-00584765, HAL.
  21. Grégory Wegmann, 2009. "Les Tableaux De Bord Du Capital Intellectuel," Post-Print hal-00584777, HAL.
  22. Grégory Wegmann, 2009. "Les évolutions de la comptabilité de gestion - Essai de positionnement par rapport à la méthode ABC et étude de cas," Post-Print halshs-00456216, HAL.
  23. Gregory Wegmann & Stephen Nozile, 2008. "The activity-based costing method developments: state-of-the art and case study," Working Papers CREGO 1080903, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
  24. Grégory Wegmann, 2008. "Comparaison Balanced Scorecard - Navigator," Post-Print hal-00584780, HAL.
  25. Evelyne Poincelot & Grégory Wegmann, 2008. "Les motivations des managers utilisant des critères non financiers : une analyse empirique," Post-Print halshs-00297315, HAL.
  26. Gregory Wegmann, 2008. "The balanced scorecard as a knowledge management tool: a French experience in a semi-public insurance company," Working Papers CREGO 1080902, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
  27. Evelyne Poincelot & Grégory Wegman, 2007. "Les motivations des managers utilisant des critères non financiers:une analyse empirique;What are the motives of the managers using non-financial indicators?:An empirical study," Working Papers CREGO 1071101, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
  28. Evelyne Poincelot & Grégory Wegmann, 2006. "Perspectives on non-financial indicators as a strategic management accounting tool:A French inquiry," Working Papers CREGO 1060905, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
  29. Evelyne Poincelot & Grégory Wegmann, 2005. "Utilisation des critères non financiers pour évaluer ou piloter la performance : analyse théorique," Post-Print halshs-00083418, HAL.
  30. Evelyne Poincelot & Grégory Wegmann, 2005. "Critères non financiers, motivations quant à leur utilisation et performance : analyses théorique et empirique," Post-Print halshs-00009407, HAL.
  31. Bernard N'Gazo & Grégory Wegmann, 2004. "Quels outils et méthodes pour piloter les coûts et les performances des partenariats ?," Post-Print halshs-00594038, HAL.
  32. Evelyne Poincelot & Grégory Wegman, 2004. "Utilisation des critères non financiers pour évaluer ou piloter la performance:analyse théorique - The Use of Non-financial Measures to Evaluate or Manage the Performance:A Theoretical Analysis," Working Papers CREGO 1040902, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
  33. Grégory Wegmann, 2004. "Le balanced scorecard en contexte culturel français. Etude de cas longitudinale," Post-Print halshs-00594088, HAL.
  34. Grégory Wegmann, 2003. "Gestion Des Risques Et Des Incertitudes L'Emergence D'Un Contrôle De Gestion " Par Exception "," Post-Print halshs-00582823, HAL.
  35. Grégory Wegmann, 2002. "The Strategic Scorecards - An instrumentation of the strategic management accounting," Working Papers hal-00584772, HAL.
  36. Grégory Wegmann, 2001. "Les Tableaux De Bord Strategiques : Une Instrumentation Du Controle De Gestion Strategique Concepts, Instrumentation Et Enquete," Post-Print halshs-00584660, HAL.

Articles

  1. Gregory Wegmann, 2009. "The Activity-Based Costing Method: Development and Applications," The IUP Journal of Accounting Research and Audit Practices, IUP Publications, vol. 0(1), pages 7-22, January.
  2. Évelyne Poincelot & Grégory Wegmann, 2008. "Les motivations des managers utilisant des critères non financiers : une analyse empirique," ACCRA, Association francophone de comptabilité, vol. 14(1), pages 69-92.
  3. Évelyne Poincelot & Grégory Wegmann, 2005. "Utilisation des critères non financiers pour évaluer ou piloter la performance: analyse théorique," ACCRA, Association francophone de comptabilité, vol. 11(2), pages 109-125.

Chapters

  1. Gregory Wegmann & Evelyne Poincelot, 2012. "Non-Financial Indicators and Strategic Management Accounting," Palgrave Macmillan Books, in: Greg N. Gregoriou & Nigel Finch (ed.), Best Practices in Management Accounting, chapter 12, pages 182-189, Palgrave Macmillan.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Grégory Wegmann, 2019. "A Typology of Cost Accounting Practices based on Activity-based Costing - A Strategic Cost Management Approach," Post-Print hal-02446738, HAL.

    Cited by:

    1. Agus Joko Pramono & Suwarno & Firdaus Amyar & Renny Friska, 2023. "Exploring Technology Acceptance in Management Accounting Tools’ Adoption in Public Sector Accounting: A Sustainability Perspective for Organizations," Sustainability, MDPI, vol. 15(21), pages 1-17, October.
    2. Pedro Borges & Maria do Céu Alves & Rui Silva, 2024. "The Activity-Based Costing System Applied in Higher Education Institutions: A Systematic Review and Mapping of the Literature," Businesses, MDPI, vol. 4(1), pages 1-21, January.

  2. Grégory Wegmann, 2011. "Le déploiement d'un pilotage stratégique des coûts dans les services informatiques de deux groupes internationaux : perspective instrumentale et analyse comparative," Post-Print hal-00624488, HAL.

    Cited by:

    1. Isabelle Lacombe, 2018. "La nécessaire adaptation des modèles de coûts des directions des systèmes d’information," Post-Print hal-01885640, HAL.

  3. Grégory Wegmann, 2010. "Compared Activity-Based Costing Case Studies in the Information System Departments of two Groups in France:A Strategic Management Accounting Approach," Working Papers CREGO 1100501, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Cited by:

    1. Sufian Salameh Jbarah, 2018. "The Impact of Strategic Management Accounting Techniques in Taking Investment Decisions in the Jordanian Industrial Companies," International Business Research, Canadian Center of Science and Education, vol. 11(1), pages 145-156, January.

  4. Gregory Wegmann & Stephen Nozile, 2008. "The activity-based costing method developments: state-of-the art and case study," Working Papers CREGO 1080903, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Cited by:

    1. Ercument Okutmus, 2015. "Resource Consumption Accounting with Cost Dimension and an Application in a Glass Factory," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(1), pages 46-57, January.

  5. Evelyne Poincelot & Grégory Wegmann, 2008. "Les motivations des managers utilisant des critères non financiers : une analyse empirique," Post-Print halshs-00297315, HAL.

    Cited by:

    1. Aurélien Ragaigne, 2009. "L'évaluation des services publics par la satisfaction des usagers, entre fonction d'apprentissage et logique de gouvernance disciplinaire," Working Papers 2009-3, Laboratoire Orléanais de Gestion - université d'Orléans.

  6. Gregory Wegmann, 2008. "The balanced scorecard as a knowledge management tool: a French experience in a semi-public insurance company," Working Papers CREGO 1080902, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Cited by:

    1. Marek Barowicz, 2022. "Zrównoważona karta wyników w procesie kryzysowego zarządzania bankiem w dobie pandemii COVID-19," Bank i Kredyt, Narodowy Bank Polski, vol. 53(1), pages 107-148.

  7. Evelyne Poincelot & Grégory Wegmann, 2005. "Utilisation des critères non financiers pour évaluer ou piloter la performance : analyse théorique," Post-Print halshs-00083418, HAL.

    Cited by:

    1. Marie-Annick Montalan & Béatrice Vincent, 2010. "Proposition d'un modèle d'évaluation du capital immatériel pour les organisations transversales à l'hôpital : le cas des Equipes Mobiles de Gériatrie (EMG)," Post-Print hal-00476676, HAL.
    2. Mathilde Collinet-Ourthe & David Carassus & Pierre Marin, 2017. "Vers un nouveau pilotage des politiques sociales," Post-Print hal-02142217, HAL.
    3. Samiha Gharbi & Béatrice Vincent & Robert Descargues, 2006. "La prise en compte de la dimension sociétale de la performance : l'exemple du déploiement d'un ERP dans une entreprise du secteur de l'industrie pharmaceutique," Post-Print halshs-00558030, HAL.
    4. Nassreddine Garoui & Anis Jarboui, 2012. "Cognitive Approach of Corporate Governance A Visualization Test of Mental models with Cognitive Mapping Technique," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 15(43), pages 61-96, March.
    5. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n'ont pas rêvé) les chercheurs en contrôle durant les dix dernières années ? Dix ans de recherche en contrôle," Post-Print halshs-00340181, HAL.
    6. Marie-Annick Montalan & Béatrice Vincent, 2011. "Performance des organisations transversales hospitalières : Proposition d'un outil d'évaluation du capital immatériel des équipes mobiles de gériatrie," Post-Print hal-00650558, HAL.
    7. Alain Gilles FOKA TAGNE & Nestor Magloire LETSINA & David Claude NOUHOU NKENGANG & Aurélien FOMEKONG NOUBOSSE, 2021. "Rôle des outils de contrôle de gestion dans l’amélioration de la performance organisationnelle des entreprises au Cameroun," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 12(2), pages 103-123, December.
    8. Mathilde Collinet-Ourthe & David Carassus & Pierre Marin, 2017. "Vers un nouveau cadre collaboratif du pilotage des politiques sociales locales," Post-Print hal-02142211, HAL.

  8. Evelyne Poincelot & Grégory Wegman, 2004. "Utilisation des critères non financiers pour évaluer ou piloter la performance:analyse théorique - The Use of Non-financial Measures to Evaluate or Manage the Performance:A Theoretical Analysis," Working Papers CREGO 1040902, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.

    Cited by:

    1. Nicu Ioana Elena, 2012. "Company Performance Measurement And Reporting Methods," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 700-707, December.

  9. Grégory Wegmann, 2004. "Le balanced scorecard en contexte culturel français. Etude de cas longitudinale," Post-Print halshs-00594088, HAL.

    Cited by:

  10. Grégory Wegmann, 2001. "Les Tableaux De Bord Strategiques : Une Instrumentation Du Controle De Gestion Strategique Concepts, Instrumentation Et Enquete," Post-Print halshs-00584660, HAL.

    Cited by:

    1. Denis Choffel & François Meyssonnier, 2005. "Dix Ans De Debats Autour Du Balanced Scorecard," Post-Print halshs-00581157, HAL.
    2. Cindy Zawadzki, 2006. "Indicateurs, acteurs et slack : la gestion de la viabilité hivernale sur les autoroutes," Post-Print halshs-00558405, HAL.

Articles

  1. Gregory Wegmann, 2009. "The Activity-Based Costing Method: Development and Applications," The IUP Journal of Accounting Research and Audit Practices, IUP Publications, vol. 0(1), pages 7-22, January.

    Cited by:

    1. Ercument Okutmus, 2015. "Resource Consumption Accounting with Cost Dimension and an Application in a Glass Factory," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(1), pages 46-57, January.

  2. Évelyne Poincelot & Grégory Wegmann, 2008. "Les motivations des managers utilisant des critères non financiers : une analyse empirique," ACCRA, Association francophone de comptabilité, vol. 14(1), pages 69-92.
    See citations under working paper version above.
  3. Évelyne Poincelot & Grégory Wegmann, 2005. "Utilisation des critères non financiers pour évaluer ou piloter la performance: analyse théorique," ACCRA, Association francophone de comptabilité, vol. 11(2), pages 109-125.
    See citations under working paper version above.

Chapters

    Sorry, no citations of chapters recorded.

More information

Research fields, statistics, top rankings, if available.

Statistics

Access and download statistics for all items

Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 9 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-ACC: Accounting and Auditing (4) 2005-01-05 2006-10-14 2008-11-11 2008-11-11
  2. NEP-CSE: Economics of Strategic Management (2) 2008-11-11 2010-08-06
  3. NEP-HIS: Business, Economic and Financial History (2) 2006-10-14 2019-01-28
  4. NEP-KNM: Knowledge Management and Knowledge Economy (2) 2007-12-15 2008-11-11
  5. NEP-TRA: Transition Economics (2) 2015-02-11 2015-08-25
  6. NEP-CNA: China (1) 2015-08-25
  7. NEP-FMK: Financial Markets (1) 2006-10-14
  8. NEP-IAS: Insurance Economics (1) 2008-11-11

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