Tax Incentive Heterogeneity between Shareholders, Voting Rights Power, and Capital Structure
Accounting & Management Control
Speaker : Emmanuel DIDIER
HEC PARIS - Room T015
Information policing seems to be pervading public security police all around
the world. This review asks whether this appellation describes a homogeneous
set of phenomena. Compstat was the first program to massively computerize
policing. The literature reviewed here follows its fate in the United
States and, on a global scale, in France, where the program was imported.
The review successively discusses the perspective of managers who were favorable
to the program and that of “statactivists,” activists who use statistics,
who were opposed to it. Despite the many differences intervened during
the importation process, especially in the balance of expertise and publicity,
some points seem to be common to both contexts, such as the building of
a computer infrastructure, a specific use of the data, and the constructive
tensions between the police institution and its critics.