Management control is a very difficult task when applied to innovation. For some researchers, it's even an impossible mission. Despite this, our paper presents a theoretical framework issued from a literature review and based on Simons research (1995). This framework is used to understand how...

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we analyze two innovations that have had different...

Nous sommes entrés dans l'ère des sociétés de la connaissance qui nous amène à considérer les activités de recherche avec une acuité nouvelle. Exercée jusqu'alors en marge de la société productive, la recherche s'est vue demandée des comptes sur son efficacité et son utilité. Les...