Research seminars

"Management control, culture and ethnicity in a chinese indonesian company"

Speaker: Trevor HOPPER
Manchester Business School

10 June 2005

Sélection d'articles : “Globalization and the coordinating of work in multinational audits”,“Performance measures and the rationalization of organizations”, “Modes of regulation in advanced capitalism: location accountancy in four countries”, “Changes in the code of ethics of the U.S. accounting profession, 1917 and 1988: the continual quest for legitimation”, “The value of corporate accounting reports: arguments for a political economy of accounting”

Speaker: David J. COOPER
University of Alberta, Canada

9 June 2005 - From 14h00 to 16h00


Trust for Accounting and Accounting for Trust

Speaker: Angelo RICCABONI
Facolta di Economia, Unviversità di Siena, Italia

9 May 2005 - From 14h00 to 16h00

"Designing a strategy to improve performance through a DEA model"

Speaker: João C. NEVES
ISEG School of Economics and Management, Lisbon

7 April 2005 - From 14h00 to 16h00

”Are IFRS more value relevant than European national GAAPS? Evidence from German, Switzerland, and Austria”

Speaker: Bernard RAFFOURNIER
HEC - Université de Genève

18 March 2005

"Boards of Directors and Firm Performance: Is there an Expectations Gap?"

Speaker: Niamh BRENNAN
Quinn School of Business, University College Dublin

11 February 2005 - From 14h00 to 16h00

"The financial and Operating Performance of Chinese Family-owned Listed Companies”

Speaker: Yuan DING

7 January 2005

« 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.

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Accounting & Management Control Department

Campus HEC Paris
1, rue de la Libération
78351 Jouy-en-Josas cedex

Featured Faculty  


Accounting and Management Control (GREGHEC)

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