La gestion des coûts de la santé et de la sécurité du travail en entreprise : une recension des écrits

Autor: Maurice Gosselin

Publikováno v: Perspectives Interdisciplinaires sur le Travail et la Santé, Vol 7, Iss 2 (2005)

Occupational health and safety (OHS) is one of the major issues in human resources management. The objective of this article is to review the literature on OHS costs and their management. This review will provide a better understanding of the costs a

Externí odkaz: https://doaj.org/article/0a07d85fba9a46e1943e354228022ae5

Culture and management control interdependence: An analysis of control choices that complement the delegation of authority in Western cultural regions

Autor: Rolf Brühl, Poul Israelsen, Carsten Rohde, Mikko Sandelin, Jeanette Willert, Maurice Gosselin, Otto Janschek, Tobias Johanson, Teemu Malmi, Michael Hanzlick, Christian Ax, Dag Øivind Madsen, Piotr Bednarek, Sophie Hoozée, Thomas Toldbod, Johan Dergård, David S. Bedford, Daniel Johanson, Torkel Strömsten

Publikováno v: Malmi, T, Bedford, D, Bruehl, R, Dergård, J, Hoozee, S, Janschek, O, Willert, J, Ax, C, Bednarek, P, Gosselin, M, Hanzlick, M, Israelsen, P, Johanson, D, Johansson, T, Madsen, D Ø, Rohde, C, Sandelin, M, Strömsten, T & Toldbod, T F 2020, ' Culture and management control interdependence : An analysis of control choices that complement the delegation of authority in Western cultural regions ', Accounting, Organizations and Society, vol. 86, 101116 . https://doi.org/10.1016/j.aos.2020.101116

This study examines the influence of cultural regions on the interdependence between delegation of authority and other management control (MC) practices. In particular, we assess whether one of the central contentions of agency theory, that incentive

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c02149bcd6ed5de7af6ae5570079632b
https://hdl.handle.net/10453/139510

Costing governmental services in a reformed environment: Unreachable goal or unfinished business?

Autor: Claude Laurin, Jean-François Henri, Maurice Gosselin

Publikováno v: Canadian Public Administration. 58:384-405

This article assesses the impact of New Public Management (NPM) reforms in the public sector from a cost consciousness perspective. Using an action-research methodology, we analyze the intensity of the external pressures that influence the institutio

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::b51097182db7eab07205e63e43ee53ad
https://doi.org/10.1111/capa.12116

Contextual factors affecting the deployment of innovative performance measurement systems

Autor: Maurice Gosselin

Publikováno v: Journal of Applied Accounting Research. 12:260-277

PurposeThe purpose of this paper is to examine the association between strategy, structure and environmental uncertainty, and the design and the use of performance measurements systems. The paper provides empirical evidence on the contextual factors

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::259d3913ad861f03e2ca76a047b0ddc5
https://doi.org/10.1108/09675421111187692

The impact of society on Management Control Systems

Autor: Jan Greve, Christian Ax, Johan Dergård, Carsten Rohde, Torkel Strömsten, Jeanette Willert, Rolf Brühl, David Bedford, Angelo Ditillo, Andrea Dossi, Maurice Gosselin, Michael Hanzlick, Sophie Hoozee, Poul Israelsen, Otto Janschek, Daniel Johanson, Dag Oivind Madsen, Teemu Malmi, Mikko Sandelin, Thomas Toldbod

Publikováno v: Greve, J, Ax, C, Dergård, J, Rohde, C, Strömsten, T, Willert, J, Brühl, R, Bedford, D, Ditillo, A, Dossi, A, Gosselin, M, Hanzlick, M, Hoozee, S, Israelsen, P, Janschek, O, Johanson, D, Madsen, D O, Malmi, T, Sandelin, M & Toldbod, T 2014, The impact of society on Management Control Systems . in C Rohde (ed.), MAR 2014-MANUFACTURING ACCOUNTING RESEARCH CONFERENCE : “USING COST AND PERFORMANCE MANAGEMENT SYSTEMS TO ENHANCE COMPETITIVENESS” . European Institute for Advanced Studies in Management, EIASM Conference papers, Manufacturing Accounting Research Conference, København, Denmark, 11/06/2014 .
Aalborg University

The overall purpose of this paper is to validate and to further elaborate the conceptual framework of MCS suggested by Whitley (1999a). Because institutional factors differ between societies and because business systems and MCSs are embedded in socie

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::8fc3ce3159eaca49182b28f0c5034cee
https://vbn.aau.dk/da/publications/07c1c683-f9e5-469a-af08-dfce63c31969