345 research outputs found
ETAT DE LA RECHERCHE ANGLOPHONE ET FRANCOPHONE EN SYSTEMES D'INFORMATION COMPTABLES SUR LA PERIODE 1990 - 2007
No full textInternational audienceThis paper aims to perform a critical analysis of the academic production, from 1990 to 2007, within AIS field and to propose future research perspectives. This study is based upon the record and content analysis of published papers within specialized Anglo-Saxons journals, and French journals and main academic conferences. The results are classified into three categories. The first one identifies main vectors for research dissemination, particularly the major role of IJAIS and JIS. The second one uncover AIS research characteristics, such as acceptation of varied methods, themes evolution, and no domination by any author, university, or paradigm. The last one highlights similarities and divergences between French and Anglo-Saxon researches, especially a so faster cadence of the Anglo-Saxon production. We conclude that AIS research raise to the rank of distinct research field.Cet article procède à une analyse critique de la production académique, de 1990 à 2007, dans le domaine des systèmes d'information comptable (SIC) et propose des voies futures à explorer. L'étude est fondée sur le recensement et l'analyse de contenu des articles publiés dans les revues françaises et anglo-saxonnes ainsi que dans les principales conférences académiques en comptabilité et systèmes d'information en France. Les résultats de recherche peuvent être classés en trois catégories. La première identifie des vecteurs majeurs de la dissémination de la recherche, en particulier le rôle majeur des revues anglo-saxonnes comme l'IJAIS et le JIS. La deuxième révèle les caractéristiques de la recherche en SIC, à savoir l'acceptation de méthodes variées, l'évolution des thématiques, l'absence d'une domination par un auteur ou un courant de pensée ou une université. La dernière met en lumière les différences et les similitudes entre la recherche anglophone et francophone dans ce domaine de recherche, en particulier une cadence nettement plus soutenue de la production scientifique anglo-saxonne. Nous concluons que les travaux académiques en SIC semblent acquérir le statut d'un domaine de recherche distinct
Executives’ Behaviour and Innovation in Corporate Governance: The Case of Internet Voting at Shareholders’ General Meetings in French Listed Companies
No full textInternational audienceThe paper analyses the behaviour of French corporate executives towards the adoption of Internet voting at shareholders’ general meetings. The research extends the studies of legitimation strategies and institutional theory to a new topic and a new instrument of corporate governance. Taking a qualitative approach, the paper examines the particular case of a technology that is adopted by a company for the benefit of its shareholders. It contributes theoretically by showing how executives respond to institutional pressures when responding could affect their own interests. The findings illustrate the nature and extent of six legitimation strategies used by executives when confronted by Internet shareholder voting. Interestingly, the results highlight the prevalence of manipulation and coalition-building strategies. A typology of adoption behaviours is also proposed. Interestingly, the results show how executives worry about the risk that Internet voting may lead to a loss of control. Overall, the paper argues that the relationship between shareholders and executives with regard to corporate governance is partially reversed by the adoption of Internet voting. Some theoretical and managerial implications of the paper for the literature on corporate governance and business ethics are discussed
« Management accounting : An information tool or a knowledge device ? The manager's perception »
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« A structuration analysis of managers' use of accounting information in France »
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Management accounting : An information tool or a knowledge device ? The manager's perception
No full textMost accounting researches seem to agree in some or all of the following functions of accounting information : informational, decisional and relational (Macintosh and Scapens, 1990 ; Anthony, 1988 ; Mellemvik et al., 1988 ; Burchell et al., 1980). But, there are remarkably fewer studies that investigate the manager’s perceptions of the importance of each role and explore the management accounting related to knowledge creation. This paper is structured in two parts. In the first, we undertake a discussion of the management accounting’s functions for managers as detailed in management accounting literature. An important issue concerns the degree to witch management accounting can be considered as a knowledge device. We postulate that management accounting, in order to constitute an aid in decision-making for the manager, should carry more knowledge than simple information. The distinction between the concepts of knowledge and information is founded on the Nonaka and Takeuchi research (1997) which indicates the action-generating nature (decision-making) of the first compared with the second. The second part of this research suggests that management accounting would be perceived by the managers of large companies in France, rather as an informational and relational tool than as a knowledge device which is useful in decision-making and actions. To explore this point of view, we based our research in the analysis of 18 semi-directive interviews, with managers of large French companies. The analysis of qualitative data shows the presence of three roles of management accounting (informational tool, relational tool and knowledge device). However, a quantitative analysis of the properties of each theme reveals differences in their respective importance. The perception of management accounting as an information tool rather than a knowledge device remains to be the main representation in the managers’ discourses.ou
Analysis of managers' use of management accounting within large companies: A structuration perspective of accounting in action
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ETUDE DES ROLES DE LA COMPTABILITE DE GESTION POUR LES MANAGERS : LE CAS D'UN GRAND GROUPE AUTOMOBILE
No full textInternational audienceThe non-satisfaction stemming from mainstream perspectives on the use of management accounting by managers is bound to (1) that they suffer from a lack of alignment onto the specificities of managerial work and to (2) that they have produced diffuse and non-integrated knowledge. This paper, by adopting a managerial perspective, informs on the roles of accounting drivers in accordance with the manager's expectations. Based upon a case study of a large organisation, this supplies an analytical framework of the perception and the use of accounting drivers by managers. The literature review supplemented with the empirical study allows the construction of an integrative analysis grill of the roles devoted to accounting: information, decision making, relational and cognitive. Modes of rationality help reveal those meta-roles. These modes are substantial, procedural, partner-centric and cognitive. Afterwards, light was shed on the richness and the co-existence of these roles. This supposedly contributed to a better understanding of the behaviour of managers. Notwithstanding this, it was highlighted that information and relation roles dominate the other two. Moreover, a large cognitive gap between the manager and the accountant could be outlined. This gap is partly due to the inability of the latter to assist the former in accomplishing his organisational roles.L'insatisfaction, résultant des approches classiques de l'analyse de l'utilisation de la comptabilité de gestion par les managers, tient au fait (1) qu'elles manquent d'alignement sur les spécificités du travail managérial et (2) qu'elles produisent une connaissance disparate et non intégrée. Ce papier, adoptant une perspective managériale, rend compte d'une recherche sur les rôles assignés à la comptabilité de gestion par les managers. Fondée sur l'étude de cas d'une grande organisation du secteur de l'automobile, la recherche propose un cadre d'analyse de la perception et de l'utilisation du dispositif comptable. La revue de la littérature complétée par l'étude empirique permet de construire une grille intégrative d'analyse des rôles assignés à la comptabilité : informationnel, décisionnel, relationnel et cognitif. Des modes de rationalité : substantif, procédural, partenarial et cognitif, permettent respectivement de révéler ces classes de rôles. Les résultats de recherche montrent la coprésence de ces rôles et la richesse de l'utilisation de la comptabilité de gestion. Ils mettent également en lumière une moindre assignation des rôles décisionnel et cognitif au profit des rôles informationnels et relationnels. Enfin, nous mettons en exergue une distanciation entre managers et professionnels comptables en partie due à l'incapacité de ces derniers à assister les premiers dans l'accomplissement de leurs rôles organisationnels
Les stratégies de responsabilité sociale et de gouvernance des entreprises : l'adoption du vote par Internet en France dans les assemblées générales des actionnaires
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« Management accounting : An information tool or a knowledge device ? The manager's perception »
No full textInternational audienc
An analysis of managers' use of management accounting
No full textInternational audienceThis study examines the use of management accounting (MA) by managers who are not specialists in accounting. The analysis of the discourses of twenty-five managers in large French companies shows how managers engage with MA. The findings show the usefulness of MA for managers in order to legitimate managerial decisions and to control organizational resources. In addition, the findings reveal that MA is not an integral part of managers' representation of organizational reality. It is used much more for legitimating actions than for decision-making. Nevertheless, in case of major financial difficulties, MA becomes one of the main devices for managers in their decision-making process
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