Research seminars

« Uncertainty, commercial maturity, and the value relevance of R&D expenditures in biotech firms”

Speaker: Paul André
University of Edinburgh

10 December 2004 - From 14h00 to 16h00

"A contribution to the theoretical frameworks guiding management control system design"

Speaker: Olivier SAULPIC

5 November 2004 - From 14h00 to 16h00


The answer to the questions of management control tool selection and, more broadly, system design

and implementation, cannot be found in books that are tantamount to a user's guide: systems are being described for

themselves, without any reference to a
“theory” of management control, i.e. a conceptual framework that would allow for an

understanding of their pros and cons. General managers are thus in search of guides to better manage new tool implementation.

Agreeing with Otley (1999) amongst others, our claim is thus that existing frameworks are insufficient. Our work is based on

two cases involving the new implementation of management tools. These cases analysis show that
important issues of

management control include solving co-ordination, incentives and learning problems simultaneously. We thus propose to

contribute to the building of a conceptual framework for management control by including co-ordination of action plans to the

goals of management control systems, beside incentives and learning and by
concentrating on the paradoxes between these

goals. We show that the description of the objectives of a new tool using this framework could help its implementation.

Moreover, we show that this could lead to an in-depth renewal of the design of management control systems and to a better

analysis of proposed tools by applying this framework to analyse well known tools such as BSC, EVA or budgetary procedures.

« Comment discuter publiquement un papier de recherche »


21 October 2004

Neighborhood Effects and Trial on the Internet : Evidence from Online Grocery Retailing

Speaker: Sangyoung Song

14 October 2004

The Indeterminacy of Live TV

Speaker: Joachim Vogesrau

23 September 2004

Reliance on Accounting Performance Measures and Perceived Environmental Uncertainty: some theoretical developments and field-based results from marketing and sales managers

Speaker: M. Besson; H. Löning ; C. Mendoza
INT-Evry ; Groupe HEC; ESCP-EAP

11 June 2004 - From 14H to 16H


« Comment faire une thèse ? »


28 May 2004

Independent Regulatory

Speaker: Mark Thatcher
London School of Economics

12 May 2004 - From 16h to 17h30


Three aspects of

the life of IRAs (Independent Regulatory Agencies) after delegation are examined: their independence from elected officials,

their relationship with regulatees; their decision-making processes. The article suggests that IRAs enjoy considerable

insulation from elected politicians in terms of party politicisation and tenure. The picture for relations between IRAs and

business regulatees is more mixed: the two have been relatively separate in terms of the professional origins and

destinations of senior IRA staff and in some countries, there has been considerable legal conflict between them. However, in

an important and visible field such as merger control, IRAs have undertaken little activity. The greatest changes introduced

by IRAs have been in decision-making processes, which they have opened up, in contrast to closed processes before delegation.

The valuation of domestic and foreign earnings and the impact of investor sophistication

Speaker: Ole-Kristian HOPE
Rotman School of Management, University of Toronto

6 April 2004 - From 10h to 12h


Jocelyne DIOT
Tél. : 01 39 67 72 32
email :

Research Seminar
Accounting and control department

The valuation of domestic and foreign earnings and the impact of investor sophistication

Speaker: Ole-Kristian HOPE
University of Toronto, Canada

6 April 2004

“Validity of management control topoi. Towards constructivist pragmatism”

Speaker: Hanne S.O. NORREKLIT
Aarhus School of Business, Danemark

30 March 2004

“Corporate governance in the United States: aftermath of the Enron accounting scandal”

Speaker: J. Timothy SALE
University of Cincinnati, USA

30 March 2004

“The constructive Research approach”

Speaker: Kari LUKKA
Turku School of Economics and Business Administration, Finlande)

19 March 2004

“On interdisciplinary movements : the translation of Foucaultian perspectives into accounting research”

Speaker: Richard C. BAKER
University of Massachussetts, Dartmouth

16 January 2004