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Les Publications Europeennes Et Americaines Sur Les Contrôleurs De Gestion : Un Essai De Synthese

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  • Marc Bollecker

    (GRAICO - Groupe de recherche sur l'apprentissage, l'innovation et la connaissance dans les organisations - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar)

Abstract

The purpose of this article is to draw up a literature review on the management controllers. We try to define research currents from the study of European's and American's contributions. At first, the article proposes difference between normative works and typological works relating to the management controller's missions. Then, the study describe the individual characteristics and some research paths for broader investigations.

Suggested Citation

  • Marc Bollecker, 2007. "Les Publications Europeennes Et Americaines Sur Les Contrôleurs De Gestion : Un Essai De Synthese," Post-Print halshs-00522301, HAL.
    • Handle: RePEc:hal:journl:halshs-00522301
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522301
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    References listed on IDEAS

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    1. Trevor Hopper & Andrew Powell, 1985. "Making Sense Of Research Into The Organizational And Social Aspects Of Management Accounting: A Review Of Its Underlying Assumptions [1]," Journal of Management Studies, Wiley Blackwell, vol. 22(5), pages 429-465, September.
    2. Dominique Bessire, 2002. "Recherches " Critiques " En Controle De Gestion : Une Typologie," Post-Print halshs-00584444, HAL.
    3. Juhani Vaivio, 2004. "Mobilizing local knowledge with 'Provocative' non-financial measures," European Accounting Review, Taylor & Francis Journals, vol. 13(1), pages 39-71.
    4. Robert Scapens & Mostafa Jazayeri, 2003. "ERP systems and management accounting change: opportunities or impacts? A research note," European Accounting Review, Taylor & Francis Journals, vol. 12(1), pages 201-233.
    5. Andrew L. Friedman & Stephen R. Lyne, 1997. "Activity-based techniques and the death of the beancounter," European Accounting Review, Taylor & Francis Journals, vol. 6(1), pages 19-44, May.
    6. Graham Francis & Clare Minchington, 1999. "Quantitative skills: is there an expectation gap between the education and practice of management accountants?," Accounting Education, Taylor & Francis Journals, vol. 8(4), pages 301-319.
    7. Thomas Ahrens, 1997. "Strategic interventions of management accountants: everyday practice of British and German brewers," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 557-588.
    8. Jose Luis Arquero Montano & Jose Antonio Donoso & Trevor Hassall & John Joyce, 2001. "Vocational skills in the accounting professional profile: the Chartered Institute of Management Accountants (CIMA) employers' opinion," Accounting Education, Taylor & Francis Journals, vol. 10(3), pages 299-313.
    9. Armelle Godener & Marianela Fornerino & Jocelyne Deglaine, 2003. "Influence Des Pratiques De Communication Orale Des Controleurs De Gestion Sur Les Attitudes Et Comportements Des Managers," Grenoble Ecole de Management (Post-Print) halshs-00582781, HAL.
    10. John Burns & Gudrun Baldvinsdottir, 2005. "An institutional perspective of accountants' new roles - the interplay of contradictions and praxis," European Accounting Review, Taylor & Francis Journals, vol. 14(4), pages 725-757.
    11. Hopper, Trevor M., 1980. "Role conflicts of management accountants and their position within organisation structures," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 401-411, October.
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    Cited by:

    1. Mihaela Dumitrana & Mariana Gl?van & M?d?lina Dumitru, 2009. "Pleading for the management controller profession in the trade area," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 11(25), pages 91-102, February.
    2. Julie Demaret & Jérôme Méric, 2013. "La Constitution De La Legitimite Des Controleurs De Gestion : Une Etude Exploratoire," Post-Print hal-00991887, HAL.

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