LA COMPTABILITÉ DE GESTION : OUTIL D'INFORMATION OU DISPOSITIF DE CONNAISSANCE ? LA PERCEPTION DES MANAGERS

Cette communication explore les rôles de la comptabilité de gestion pour les managers. Elle repose sur l'analyse de contenu de dix-huit entretiens semi-directifs réalisés auprès de cadres dirigeants de grandes entreprises en France. Les résultats de l'analyse des données qualitatives montrent la co-présence des trois rôles de la comptabilité de gestion (outil d'information, outil de relations et dispositif de connaissance). Une évaluation quantitative de l'importance des propriétés de chaque rôle montre des différences dans leurs poids respectifs. La perception de la comptabilité de gestion en tant qu'outil d'information, plutôt que dispositif de connaissance, reste encore dominante dans les discours des managers.Comptabilité de gestion; manager; outil d'information; outil orienté relations; dispositif de connaissance

ETAT DE LA RECHERCHE ANGLOPHONE ET FRANCOPHONE EN SYSTEMES D'INFORMATION COMPTABLES SUR LA PERIODE 1990 - 2007

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.Rétrospective ; Evaluation de la recherche ; Revues ; Analyse de contenu ; Systèmes d'information comptable

CONCEPTION D'UN OUTIL DE MESURE DE LA PERFORMANCE : DIVERGENCES ENTRE CONTROLEURS DE GESTION ET MANAGERS. CAS D'UN GROUPE INDUSTRIEL FRANÇAIS

Le tableau de bord est l'un des outils les plus utilisés pour l'évaluation des performances au sein des entreprises françaises. Toutefois, sa conception, par les contrôleurs de gestion, pose souvent des difficultés en termes de choix des indicateurs et de réponse aux attentes et besoins de ses différents utilisateurs. L'objectif de cette recherche est d'analyser la démarche de conception d'un nouveau tableau de bord de la direction générale par les contrôleurs de gestion du siège et les réactions des managers opérationnels en termes d'utilisation et d'attentes. Le cas étudié concerne un grand groupe industriel français dans le secteur de l'automobile. Des divergences entre concepteurs et managers de cet outil semblent causer son rejet par ces derniers.Tableau de bord; indicateurs; démarche de conception;divergences entre concepteurs et utilisateurs

Managing supply chain integration:contemporary approaches and scope for further research

The editorial section of the special issue of Production Planning & Control discusses contemporary approaches and scope for further research into the management of supply chain integration. Supply chain integration (SCI) is one of the major challenges in enhancing supply chain performance. Building and sustaining competitive advantage requires strategic collaboration between supply chain partners and synchronized management of intra- and inter-organizational practices and processes. The special issue attempts to address some of the fundamental SCI questions, which include but are not limited to the fields of organizational collaboration, information technology (IT) use, and risk and vulnerability management. The editorial first reviews a few key articles on SCI to provide information about the existing state of knowledge on SCI along with scope for further research

L'utilisation de l'information comptable par les managers. Proposition d'une grille d'analyse fondée sur la théorie de la structuration.

Cet article examine l'interprétation et l'utilisation de l'information comptable par les managers non spécialistes de la comptabilité. Il propose une approche d'analyse qui s'éloigne de la perspective technico-économique et positiviste de la comptabilité, s'intégrant ainsi dans une perspective socio-politique et organisationnelle. La théorie de la structuration de Giddens (1979, 1987) offre un cadre d'analyse pertinent pour relier les actions et interactions des managers aux caractéristiques de la structure (institution). Les trois dimensions d'analyse proposées par Giddens : signification, domination et légitimation combinées aux trois niveaux d'analyse (structure, modalités de structuration et individu-acteur) fournissent une grille d'analyse pour comprendre les actions ou interactions des managers. En effet, l'analyse des discours d'une vingtaine de managers appartenant à des entreprises françaises cotées sur le marché boursier, relève la pertinence de la théorie de la structuration pour expliquer les contradictions dans les discours et identifier les causes de certaines perceptions des managers vis-à-vis de l'information comptable, qui restent peu expliquées par la littérature en comptabilité.théorie de la structuration; managers; utilisation; interprétation; information comptable

Green supply chain performance measurement using the analytic hierarchy process:a comparative analysis of manufacturing organisations

The main purpose of this research is to develop and deploy an analytical framework for measuring the environmental performance of manufacturing supply chains. This work's theoretical bases combine and reconcile three major areas: supply chain management, environmental management and performance measurement. Researchers have suggested many empirical criteria for green supply chain (GSC) performance measurement and proposed both qualitative and quantitative frameworks. However, these are mainly operational in nature and specific to the focal company. This research develops an innovative GSC performance measurement framework by integrating supply chain processes (supplier relationship management, internal supply chain management and customer relationship management) with organisational decision levels (both strategic and operational). Environmental planning, environmental auditing, management commitment, environmental performance, economic performance and operational performance are the key level constructs. The proposed framework is then applied to three selected manufacturing organisations in the UK. Their GSC performance is measured and benchmarked by using the analytic hierarchy process (AHP), a multiple-attribute decision-making technique. The AHP-based framework offers an effective way to measure and benchmark organisations’ GSC performance. This study has both theoretical and practical implications. Theoretically it contributes holistic constructs for designing a GSC and managing it for sustainability; and practically it helps industry practitioners to measure and improve the environmental performance of their supply chain. © 2013 Copyright Taylor and Francis Group, LLC. CORRIGENDUM DOI 10.1080/09537287.2012.751186 In the article ‘Green supply chain performance measurement using the analytic hierarchy process: a comparative analysis of manufacturing organisations’ by Prasanta Kumar Dey and Walid Cheffi, Production Planning & Control, 10.1080/09537287.2012.666859, a third author is added which was not included in the paper as it originally appeared. The third author is Breno Nunes

Risk management in enterprise resource planning implementation:a new risk assessment framework

Enterprise resource planning (ERP) projects are risky. But if they are implemented appropriately, they can provide competitive advantage to organisations. Therefore, ERP implementation has become one of the most critical aspects of today's information management research. The main purpose of this article is to describe a new ERP risk assessment framework (RAF) that can be used to increase the success of ERP implementation. In this article, through a case study based in a leading UK-based energy service provider, we demonstrate the new RAF, which has been shown to help identify and mitigate risks in ERP implementation. In contrast to other research, this RAF identifies risks hierarchically in external engagement, programme management, work stream and work package levels across technical, schedule, operational, business and organisational categories. This not only helped to develop responses to mitigate risks but also facilitates on-going risk control

R&D narrative disclosure, corporate governance and market value:evidence from France

We investigate the impact of R&D narrative disclosure on the market value of equity for a sample of French companies during the period 2000–2004. Using 3SLS estimation on a panel data of 98 French firms, we find, ceteris paribus, positive (but insignificant) association between R&D voluntary disclosure and the market value of equity. Both R&D intensity and R&D capitalization lead French firms to disclose more R&D narrative information. However, they impact differently the relationship between R&D-related disclosure and market value. Indeed, a positive and significant association is found when we control for R&D capitalization. In contrast, when controlling for R&D intensity, we find a negative association. We also find that equity-based compensation and audit committee independence are the most important drivers for R&D narrative disclosure.

Ethical leadership, management control systems and circular economy in SMEs in an emerging economy, the UAE

Prior literature on the transition to a circular economy has focused primarily on societal, institutional, and technical levels and has paid less attention to people- and organization-driven factors such as leadership and management control. Further, few studies have considered the circular economy in the context of small and medium enterprises in emerging economies. Thus, through this empirical study, we aim to fill these research gaps by investigating the concurrent effects of ethical leadership and management control systems on the extent of the circular economy in small and medium-sized enterprises in the United Arab Emirates. The survey data were collected from 111 enterprises. We performed a confirmatory factor analysis to validate the instrument and tested the theoretical model through structural equation modelling. The findings support our theoretical propositions and show that both ethical leadership and management control systems are positively associated with the extent of circular economy practices in these enterprises. Interestingly, our findings demonstrate that management control systems fully mediate the relationship between ethical leadership and the extent of the circular economy. The results suggest that ethical leadership requires the support of management control systems to convey its positive effects in terms of circular economy practices. Overall, the findings help explain how ethical leadership and management control systems are important driving mechanisms for enabling small and medium enterprises to deploy a circular economy effectively. The implications of these findings for research and practice are also discussed