...Roles, authority and involvement of the management accounting function: a multiple case-study perspective Caroline Lambert HEC, Paris 1, rue de la Libération 78351 Jouy en Josas Cedex lambert@hec.fr Samuel Sponem Conservatoire National des Arts et Métiers GREG-CRC (EA 2430) samuel.sponem@cnam.fr Acknowledgements The authors are grateful to participants at the European Accounting Association Conference 2009, the Accounting department ESSEC seminar, France, and at the seminar of Ecole de Comptabilité de l’Université Laval, Québec, Canada for their constructive comments on earlier drafts of this paper. They also wish to thank and useful suggestions of members of the CriM group, Martin Messner and Juhani Vaivio. We would particularly like to thank Markus Granlund and the two anonymous reviewers for their many helpful comments and suggestions. Both authors thank ‘Fondation HEC’ and ‘Agence Nationale de la Recherche’ for their fundings. Abstract Recent techniques and shifts in the environment are often foreseen as leading management accountants to adopt a business orientation. However, empirical evidence pointing to fundamental shifts in the roles played by management accountants remains relatively scarce. We explore this paradox and give sense to the various roles played by the management accounting function by focusing on how management accountants are involved in and endowed with authority in decision-making situations. Using data we gathered from 73 interviews in ten...
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...LIST OF CONTRIBUTORS Solomon Appel Robert H. Ashton Reza Barkhi Metropolitan College of New York, New York, NY, USA Fuqua School of Business, Duke University, Durham, NC, USA Pamplin College of Business, Virginia Polytechnic Institute and State University, Blacksburg, VA, USA School of Management, University of Michigan-Dearborn, MI, USA College of Business Administration, San Diego State University, San Diego, CA, USA Department of Accounting, University of Arkansas at Little Rock, AR, USA Zicklin School of Business, CUNY – Baruch College, New York, NY, USA Belk College of Business, University of North Carolina at Charlotte, NC, USA College of Business and Economics, West Virginia University, Morgantown, WV, USA RSM Erasmus University, Department of Financial Management, Rotterdam, The Netherlands Mohamed E. Bayou Chee W. Chow Cynthia M. Daily Harry Z. Davis Nabil Elias Arron Scott Fleming Frank G. H. Hartmann vii viii LIST OF CONTRIBUTORS Fred A. Jacobs Frances Kennedy James M. Kohlmeyer, III Leslie Kren John Y. Lee Michael S. Luehlfing Adam S. Maiga School of Accountancy, Georgia State University, Atlanta, GA, USA Department of Accountancy and Legal Studies, Clemson University, SC, USA College of Business, East Carolina University, Greenville, NC, USA School of Business, University of Wisconsin, Milwaukee, WI, USA Lubin School of Business, Pace University, Pleasantville, NY, USA School of Professional Accountancy, Louisiana Tech University, LA...
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...“THE GODFATHER IS A STAGGERING TRIUMPH...THE DEFINITIVE NOVEL ABOUT A SINISTER FRATERNITY OF CRIME...” --Saturday Review “YOU CAN’T STOP READING IT, AND YOU’LL FIND IT HARD TO STOP DREAMING ABOUT IT!” --New York Magazine THE GODFATHER THE GODFATHER Mario Puzo Copyright © Mario Puzo 1969 All rights reserved For Anthony Cleri THE GODFATHER BOOK I Behind every great fortune there is a crime. --BALZAC Chapter 1 Amerigo Bonasera sat in New York Criminal Court Number 3 and waited for justice; vengeance on the men who had so cruelly hurt his daughter, who had tried to dishonor her. The judge, a formidably heavy-featured man, rolled up the sleeves of his black robe as if to physically chastise the two young men standing before the bench. His face was cold with majestic contempt. But there was something false in all this that Amerigo Bonasera sensed but did not yet understand. “You acted like the worst kind of degenerates,” the judge said harshly. Yes, yes, thought Amerigo Bonasera. Animals. Animals. The two young men, glossy hair crew cut, scrubbed clean-cut faces composed into humble contrition, bowed their heads in submission. The judge went on. “You acted like wild beasts in a jungle and you are fortunate you did not sexually molest that poor girl or I’d put you behind bars for twenty years.” The judge paused, his eyes beneath impressively thick brows flickered slyly toward the sallow-faced Amerigo Bonasera, then lowered to a stack of probation reports...
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...Outliers THE S T O R Y OF S U C C E S S MALCOLM G LAD W E L L # 1 bestselling author of The Tipping Point and Blink $27.99 $ 3 0 . 9 9 in C a n a d a Why d o s o m e p e o p l e succeed far more than others? T h e r e is a story that is usually told a b o u t extremely successful p e o p l e , a story that focuses o n intelligence a n d ambition. In Outliers Malcolm Gladwell a r g u e s that the true story o f s u c c e s s is very different, a n d that if we want to u n d e r s t a n d h o w s o m e p e o p l e thrive, we s h o u l d s p e n d m o r e time l o o k i n g around them — at s u c h things as their family, their birthplace, or even their birth d a t e . T h e story o f s u c c e s s is m o r e c o m p l e x — a n d a lot m o r e interesting — than it initially a p p e a r s . Outliers e x p l a i n s w h a t the B e a t l e s a n d Bill G a t e s have in c o m m o n , the e x t r a o r d i n a r y s u c c e s s o f A s i a n s at m a t h , the h i d d e n a d v a n t a g e s o f star athletes, why all t o p N e w York lawyers have the s a m e r é s u m é , a n d the r e a s o n y o u ' v e never h e a r d o f the w o r l d ' s s m a r t e s t m a n — all in terms o f g e n eration, family, c u l t u r e , a n d c l a s s . It matters w h a t year y o u were b o r n if y o u want to b e a S i l i c o n Valley billionaire, G l a d w e l l a r g u e s , a n d it matters w h e r e y o u w e r e b o r n if y o u want to b e a s u c cessful p i l o t . T...
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...FROM THE AUTHOR OF THE BESTSELLING BIOGRAPHIES OF BENJAMIN FRANKLIN AND ALBERT EINSTEIN, THIS IS THE EXCLUSIVE BIOGRAPHY OF STEVE JOBS. Based on more than forty interviews with Jobs conducted over two years—as well as interviews with more than a hundred family members, friends, adversaries, competitors, and colleagues—Walter Isaacson has written a riveting story of the roller-coaster life and searingly intense personality of a creative entrepreneur whose passion for perfection and ferocious drive revolutionized six industries: personal computers, animated movies, music, phones, tablet computing, and digital publishing. At a time when America is seeking ways to sustain its innovative edge, Jobs stands as the ultimate icon of inventiveness and applied imagination. He knew that the best way to create value in the twenty-first century was to connect creativity with technology. He built a company where leaps of the imagination were combined with remarkable feats of engineering. Although Jobs cooperated with this book, he asked for no control over what was written nor even the right to read it before it was published. He put nothing offlimits. He encouraged the people he knew to speak honestly. And Jobs speaks candidly, sometimes brutally so, about the people he worked with and competed against. His friends, foes, and colleagues provide an unvarnished view of the passions, perfectionism, obsessions, artistry, devilry, and compulsion for control that shaped his approach to business and...
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...Leadership Learnings From Bloggers 2008 Edition Leadership Learnings from Bloggers 2008 Edition Released February 2009 Aggregated and produced by Exponential Media, a Division of Exponential Network Leadership Learnings from Bloggers is a collection of blog posts on leadership from over 20 national leaders / bloggers. Disclaimer In selecting the 20+ bloggers for this resource, we choose leaders with experience on the front lines. However, Exponential Network makes no warranties or representations regarding the accuracy, validity or originality of each blogger’s content. Exponential Network is serving as an aggregator of leading bloggers and does not necessarily agree with the opinions and beliefs represented in individual posts. We’ve attempted to include their content verbatim from their web sites except for obvious typographical errors. Statement of Copyright The individual posts in this eBook are the copyright of each author. These authors have agreed to make the aggregation of these posts available free of charge via this eBook. The following conditions apply to the use of this free eBook resource: Share. Just as the authors are sharing this eBook with you, you may copy, distribute and transmit the work to others. Attribution. You must attribute the work in the manner specified by each blog post author (but not in any way that suggests that they endorse you or your use of the work). Noncommercial. You may not use this work for commercial purposes for financial...
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...Titre de l’édition originale STEVE JOBS : A BIOGRAPHY publiée par Simon & Schuster, Inc. Maquette de couverture : Bleu T Photo de couverture : Albert Watson © 2011 by Walter Isaacson Tous droits réservés. © 2011, éditions Jean-Claude Lattès pour la traduction française. Première édition novembre 2011. ISBN : 978-2-7096-3882-1 « Seuls ceux qui sont assez fous pour penser qu’ils peuvent changer le monde y parviennent. » Publicité Apple « Think Different », 1997 Table des matières Les personnages Introduction : La genèse de ce livre 1- L’enfance : abandonné puis choisi 2- Un couple improbable : les deux Steve 3- Tout lâcher : harmonie, ouverture, détachement… 4- Atari et l’Inde : du zen et de l’art de concevoir des jeux 5- L’Apple I : allumage, démarrage, connexion 6- L’Apple II : l’aube d’une ère nouvelle 7- Chrisann et Lisa : celui qui a abandonné… 8- Xerox et Lisa : les interfaces graphiques 9- Passer en Bourse : vers la gloire et la fortune… 10- Le Mac est né : vous vouliez une révolution 11- Le champ de distorsion de la réalité : imposer ses propres règles du jeu 12- Le design : les vrais artistes simplifient 13- Fabriquer le Mac : le voyage est la récompense 14- Entrée en scène de Sculley : le défi Pepsi 15- Le lancement : changer le monde 16- Gates et Jobs : quand deux orbites se croisent 17- Icare : à monter trop haut… 18- NeXT : Prométhée délivré 19- Pixar : quand la technologie rencontre l’art 20- Un homme comme les autres...
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