Pages 5 to 19| ACCRA’s editorial policy in the era of generative AI and LLMs: A
discourse on scientific integrity for applied research in
accounting, control, and auditing
| Agnès Mazars-Chapelon, Sébastien Rocher
Pages 20 to 59| From the use of counter-accounting by an NGO to
establishing dialogue with targeted firms: The case of the
Pinocchio Awards
| Emmanuelle Nègre, Marie-Anne Verdier
Pages 60 to 86| Hyperinflation reporting and impression management: the case of the
CAC 40
| Marcela Montoya-Supiot
Pages 87 to 88| Poésie comptable : La farandole des comptes
| Carol-Anne Loher-Delalune
Pages 89 to 91| Le voyage du comptable (Les 12 travaux de Léandre) ,
APDC/Théâtre à la carte, 2023
| Sébastien Rocher
Pages 92 to 95| Professional Skepticism, James Rasheed (2022), James Rasheed
Edition, 77 pages
| Sébastien Rocher
Pages 96 to 98| La véridique histoire de l’arobase , Marc H. Smith (2023),
École des Chartes, collection “Propos”, 96 pages
| Caroline Tahar
Pages 99 to 101| Ledger Narratives. The Plains India Drawings of the Lansburgh
Collection at Dartmouth College , Edited by Colin G. Calloway
(2012), University of Oklahoma Press
| Sébastien Rocher
Pages 102 to 104| Comprendre les complexités de l’étude d’impact dans le cadre de
la normalisation comptable : une adaptation
en BD , Anne-Laure Farjaudon, Corinne Gourmel Rouger,
Marine Portal et Frédéric Pourtier, prix du meilleur
article Accra 2024
]]>tag:cairn.info,2005:numero:E_ACCRA_024<![CDATA[
November 2025
| ACCRA
(2025/3 N° 24)
]]>2025-11-28T00:00:00+01:002025-11-28T00:00:00+01:00
Pages 5 to 43| Do local governments experimenting with having their accounts
certified by an external auditor communicate more than others?
| Monique Calvi-Reveyron
Pages 44 to 93| Legitimizing the integration of artificial intelligence in auditing
and professional services: A discursive analysis of the Big Four’s
narratives
| Mouna Hazgui, Francis Petauton, Simon Dermarkar
Pages 95 to 103| Standardization at the heart of geopolitical challenges
| Robert Ophèle
Pages 107 to 108| Poésie comptable : Qui suis-je ?
| Mouna Hazgui
Pages 109 to 112| Perspectives critiques en comptabilité, contrôle et audit,
edited by Aziza Laguecir, Jérémy Moralès, Emmanuelle Nègre and
Marie-Anne Verdier (2025), Collection Regards de l’AFC, Pearson
France, 427 pages
| Bernard Colasse
Pages 113 to 115| Les dilemmes de l’enseignant en comptabilité, edited by
Gautier Gond, Aurélien Ragaigne, Laure Bataille and Gérald Naro
(2024), Collection Regards de l’AFC, Pearson France, 367 pages
| Caroline Tahar
]]>tag:cairn.info,2005:numero:E_ACCRA_023<![CDATA[
May 2025
| ACCRA
(2025/2 N° 23)
]]>2025-06-19T00:00:00+02:002025-06-19T00:00:00+02:00
Pages 4 to 26| Addressing hidden cost-performance issues to revive a failing VSE
| Mélissa Sanchez, Véronique Zardet
Pages 27 to 54| Rethinking internal auditing for the healthcare sector: Lessons
learned from action research in a Moroccan hospital
| Hind Gharibi, Nizar Gallouj, Laurent Cappelletti
Pages 55 to 89| Corporate social performance in accounting firms: Describing to
drive preferable change
| Philippe Chapellier, Claire Gillet-Monjarret, Géraldine Rivière-Giordano
Pages 90 to 120| The account book in nineteenth century painting and its
representation of accounting
| Sébastien Rocher
Pages 122 to 143| Review of theses and Higher Degree Research (HDR)
| Christophe Maurel, Géraldine Rivière-Giordano
Pages 146 to 148| Soll und Haben and Welttheatter ‘79, Hanne Darboven
(1997), Herstellung: Köllen Druck+Verlag, Bonn, 64 pages
| Sébastien Rocher
Pages 153 to 155| Pompéi, la vie d’une cité romaine, Mary Beard (2012), Seuil,
Collection Points/Histoire, 439 pages, Translated by:
Pierre-Emmanuel Dauzat
| Olivier Vidal
]]>tag:cairn.info,2005:numero:E_ACCRA_022<![CDATA[
January 2025
| ACCRA
(2025/1 N° 22)
]]>2025-01-27T00:00:00+01:002025-01-27T00:00:00+01:00
Pages 4 to 14| Between rigor and relevance: Applied research in auditing,
accounting, and control—A compass for responsible, informed, and
demanding practices
| Agnès Mazars-Chapelon, Lionel Touchais
Pages 15 to 48| Management controllers: Roles, capacities, and individual
performance at work— An exploratory study of mobilized capacities
| Zouhour Ben Hamadi, Moujib Bahri, Philippe Chapellier, Nazik Fadil
Pages 49 to 77| The digital transformation of the Big 4: Where do we stand?
| Mouna Hazgui, Simon Dermarkar, Marilou Trottier-Fortin
Pages 78 to 112| Tensions between aspirations for sustainability and the
preservation of existing business models: The revelatory role of
social indicators
| Jérôme Coullaré
Pages 113 to 114| Poésie comptable : Crédits carbone, l’arbre qui cache la
forêt
| Nicolas Antheaume
Pages 115 to 117| Le Livre des comptes, Alain Audebeau (2015), Antigone14
Éditions, 411 pages.
| Sébastien Rocher
Pages 118 to 120| Clem, Henry Muller (1964), Les éditions de la Table ronde,
256 pages.
| Sébastien Rocher
Pages 120 to 122| Melmoth réconcilié, Honoré de Balzac (1989, première édition
1835), Gallimard, Folio Classique, 256 pages.
| Olivier Vidal
Pages 123 to 125| Paris au XXe siècle, Jules Verne (1994),
Hachette, 216 pages.
| Sébastien Rocher
]]>tag:cairn.info,2005:numero:E_ACCRA_021<![CDATA[
September 2024
| ACCRA
(2024/3 N° 21)
]]>2024-09-26T00:00:00+02:002024-09-26T00:00:00+02:00
Pages 5 to 28| The evolution of the management control package (MCP) of a
Caisse primaire d’assurance maladie (CPAM) over an extended
period: Toward strategic alignment
| Laurent Spang
Pages 29 to 62| The concepts of materiality and obfuscation under IFRS as levers
for managing impressions: The case of information on
equity-accounted entities
| Véronique Darmendrail
Pages 64 to 67| Ceux que nous sommes, Bernard Colasse-Aubert (2022),
L’Harmattan, 250 pages.
| Olivier Vidal
Pages 67 to 69| Repenser le management des organisations publiques sous le
prisme du contrôle de gestion, Marc Bollecker and Angèle Renaud
(2023), Vuibert, 272 pages.
| Aurélien Ragaigne
Pages 70 to 72| Histoire, Management et Société, Mélanges en l’honneur d’Henri
Zimnovitch, edited by Yves Levant (2022), Classiques Garnier,
688 pages.
| Hubert Tondeur
Pages 72 to 75| La gestion innovante des normes, Laurent Cappelletti and
Nicolas Dufour (2023), Géreso, 2nd edition, 245 pages.
| Caroline Diard
]]>tag:cairn.info,2005:numero:E_ACCRA_020<![CDATA[
May 2024
| ACCRA
(2024/2 No 20)
]]>2024-05-23T00:00:00+02:002024-05-31T00:00:00+02:00
Pages 5 to 35| The impact of climate-related disclosures on the financial
performance of European companies
| Samira Demaria, Sandra Rigot, Philippe Luu
Pages 37 to 62| Strategic alignment of corporate social responsibility: The design
of a Sustainability Balanced Scorecard in a “société à mission”
| Melinda Chehimi, Gérald Naro
Pages 63 to 92| Understand the complexities of the impact study in the context of
accounting standards
| Anne-Laure Farjaudon, Corinne Gourmel Rouger, Marine Portal, Frédéric Pourtier
Pages 93 to 125| Bank-SME financing relationships and the outsourcing of the
accounting function: Ensuring information symmetry
| Pierre Claude Mbama, Pierre Gaétan Éloundou
Pages 127 to 148| Review of theses and Higher Degree Research (HDR)
| Jennifer Boutant Lapeyre, Christophe Maurel
Pages 150 to 154| Le comptable par la bande, Sébastien Rocher (2017), Éditions
APDC, 108 pages.
| Olivier Vidal
Pages 155 to 159| The Riddler: Year One, Paul Dano, Stevan Subic (2023), DC
Comics, 232 pages.
| Sébastien Rocher
Pages 159 to 162| Fronde fiscale, Ferenc et Léandre Ackermann (2023), La boîte
à bulles, 120 pages.
| Sébastien Rocher
Pages 163 to 166| L’effet schizomètre. Quand l’art brut dégivre la
psychopathologie, Benoit Vidal (2018), Éditions EPEL,
123 pages.
| Bernard Colasse
]]>tag:cairn.info,2005:numero:E_ACCRA_019<![CDATA[
January 2024
| ACCRA
(2024/1 No 19)
]]>2024-01-30T00:00:00+01:002024-01-30T00:00:00+01:00
Pages 5 to 14| Editorial
| Agnès Mazars-Chapelon, Lionel Touchais
Pages 15 to 45| Goodwill: back to the future? Simulation of the expected effects of
a return to systematic depreciation
| Corinne Bessieux-Ollier, Véronique Blum, Élisabeth Walliser
Pages 47 to 66| Thirty years of French research on management accounting: The end
of a cycle?
| François Meyssonnier
Pages 67 to 93| Provisioning using the expected credit losses approach and reducing
procyclicality: IFRS 9 and US GAAP ASC 326 put to the test by the
COVID-19 crisis
| Phu Dao-Le Flécher, Eric Paget-Blanc
Pages 95 to 117| Hidden costs as a transformation lever in an NGO: Exploratory
research
| Pierre El Haddad
Pages 123 to 126| L’argent dans l’art. Jean-Michel Bouhours (ed.), 2023,
Monnaie de Paris
| Alain Burlaud
Pages 127 to 130| L’incroyable histoire de l’argent. Benoist Simmat et Tristan
Garnier, 2023, Les Arènes BD
| Sébastien Rocher
Pages 131 to 133| La Trêve. Mario Benedetti, 1982, Belfond
| Sébastien Rocher
]]>tag:cairn.info,2005:numero:E_ACCRA_018<![CDATA[
September 2023
| ACCRA
(2023/3 No 18)
]]>2023-09-29T00:00:00+02:002023-09-29T00:00:00+02:00
Pages 5 to 28| From glorification of the machine to “hyperformance”: The
accountant through the lens of advertising
| Benjamin Bournel, Sébastien Rocher
Pages 29 to 58| Goodwill: back to the future? Putting the debate into perspective
| Corinne Bessieux-Ollier, Véronique Blum, Élisabeth Walliser
Pages 59 to 91| Teaching blockchain for accounting students: state of play and
lessons from the world’s Top 50 universities
| Olivier Desplebin, Gulliver Lux, Nicolas Petit
Pages 93 to 118| Tax reporting: A way to combat tax evasion in France?
| Quentin Arnaud, Guillaume Dumas
Pages 120 to 122| Splendeurs et misères du travail
| Sébastien Rocher
Pages 123 to 125| Business, expertise et cie
| Sébastien Rocher
Pages 126 to 128| Les comptes publics : objets et limites
| Bernard Colasse
]]>tag:cairn.info,2005:numero:E_ACCRA_017<![CDATA[
May 2023
| ACCRA
(2023/2 No 17)
]]>2023-05-04T00:00:00+02:002023-05-04T00:00:00+02:00
Pages 5 to 44| To what extent are management accountants ready for Beyond
Budgeting?
| Yeleen Mickoto Chavagne, Vassili Joannidès de Lautour
Pages 45 to 68| The PACTE law a threat to the quality of the audit? The perception
of French statutory auditors
| Claire Bassin
Pages 70 to 73| La comptabilité dans l’art
| Alain Burlaud, Olivier Vidal
Pages 74 to 76| Un banquier mis à nu : autobiographie de Matthäus Schwarz,
bourgeois d’Augsbourg
| Olivier Vidal
Pages 77 to 79| The adding machine
| Sébastien Rocher
Pages 80 to 83| La Guerre et la Paix
| Alain Burlaud
Pages 86 to 104| Review of theses and Higher Degree Research (HDR)
| Jennifer Boutant Lapeyre, Christophe Maurel
]]>tag:cairn.info,2005:numero:E_ACCRA_016<![CDATA[
January 2023
| ACCRA
(2023/1 No 16)
]]>2022-11-18T00:00:00+01:002023-03-01T00:00:00+01:00
Pages 5 to 12| What is a “good” French-language publication of applied research in
auditing, accounting, and control?
| Laurent Cappelletti, Lionel Touchais
Pages 13 to 43| The influence of public policies evaluation on organizational
learning: A study on French local authorities
| Christophe Maurel, David Carassus, Nicolas Pouzacq
Pages 45 to 77| Typology of non-GAAP results disclosure strategies in France:
A multifactorial approach
| Grégoire Davrinche
Pages 78 to 115| Apprentice accountants and psychosocial risks at work:
What lessons can be learned from the COVID-19 crisis?
| Philippe Chapellier, Claire Gillet-Monjarret, Agnès Mazars-Chapelon
Pages 116 to 136| Successful dissemination of management tools for informed
decisions? The example of capacity management in services
| Caroline Tahar
Pages 138 to 141| Estelle ou le seul roman d’amour de M. Paul Feldspath, Max
and Alex Fischer (date unknown), Flammarion
| Sébastien Rocher
Pages 142 to 144| Je Paie. Emmanuel Adely (2016), Paris: Inculte/Dernière
marge
| Sébastien Rocher
Pages 145 to 146| Économique, Xénophon (~360-380 av JC)
| Marc Nikitin
]]>tag:cairn.info,2005:numero:E_ACCRA_015<![CDATA[
September 2022
| ACCRA
(2022/3 N° 15)
]]>2022-10-19T00:00:00+02:002022-10-19T00:00:00+02:00
Pages 5 to 39| Are individual monetary rewards based on managers’ results
necessary for performance management?
| François Meyssonnier, Nadim Tarafi
Pages 41 to 59| The hidden cost-performance method in support of the purchasing
function
| Sylvie Crouzet
Pages 61 to 91| Managing the overall performance of educational establishments:
Some ways to do better with little
| Abdessamad Dibi
Pages 93 to 119| Personality traits that drive young people toward the accounting
profession: Firms no longer attract bean-counters
| Ingrid Bellettre, Marie-Hélène Bihr, Nathalie Gonthier-Besacier
Pages 122 to 125| Se libérer de la domination des chiffres,
Valérie Charolles (2022), Fayard, 298 pages.
| Bernard Colasse
Pages 128 to 130| L’Éternelle Histoire, Karen Blixen (2002), Paris :
Gallimard, 112 pages.
| Olivier Vidal
]]>tag:cairn.info,2005:numero:E_ACCRA_014<![CDATA[
May 2022
| ACCRA
(2022/2 N° 14)
]]>2022-06-21T00:00:00+02:002022-06-21T00:00:00+02:00
Pages 5 to 25| The principle of conservatism in French accounting regulations
(nineteenth-twentieth centuries)
| Didier Bensadon, Anaëlle Blum-Ebrard
Pages 27 to 32| State of play of the European Union sustainability reporting
project
| Valérie Viard
Pages 34 to 34| Presentation of the book reviews
| Sébastien Rocher, Olivier Vidal
Pages 35 to 36| Comptabilités. L’empire des nombres, Burlaud Alain (2022),
Collection Les grands auteurs francophones, Éditions Management
& Société. 180 pages.
| Élisabeth Walliser
Pages 37 to 38| Accounts and Drawings from Underground, William Kentridge
and Rosalind C. Morris (2015), Seagull Books.
| Sébastien Rocher
Pages 39 to 42| Art & Accounting, Basil Yamey (1989), Yale University
Press.
| Sébastien Rocher
Pages 44 to 44| Presentation of the reviews of theses and HDR dissertations
| Jennifer Boutant Lapeyre, Christophe Maurel
Pages 45 to 45| Vers de meilleures inférences en comptabilité – L’apport de la
combinaison des designs de recherche et synthèses
| Adrien Bernard Bonache
Pages 46 to 46| Gouvernance et décisions comptables
| Serge Valant Gandja
Pages 47 to 48| La dyade leadership-gouvernance comme levier de changement
organisationnel. Résultats de recherches dans le
contexte marocain
| Nadia Bouddane
Pages 49 to 49| Climate Change Risk Disclosures: Determinants and Consequences
| Diana Castro Herrera
Pages 50 to 51| L’instrumentation des achats par la méthode des
coûts-performances cachés. Résultats d’une recherche-intervention
menée dans le secteur de l’assurance
| Sylvie Crouzet
Pages 52 to 52| Le genre influe-t-il sur la décision financière ?
| Carol Denerier
Pages 53 to 53| Trois Essais sur la communication financière
| Junqi Liu
Pages 54 to 54| La contribution des mécanismes de gouvernance à la performance
et à l’impact des organisations à but non lucratif : une
approche par les parties prenantes de la gouvernance des
associations françaises
| Guillaume Plaisance
]]>tag:cairn.info,2005:numero:E_ACCRA_013<![CDATA[
January 2022
| ACCRA
(2022/1 N° 13)
]]>2022-02-23T00:00:00+01:002022-02-23T00:00:00+01:00
Pages 5 to 11| It is by doing that we find out what we are looking for
| Laurent Cappelletti, Lionel Touchais
Pages 13 to 31| Contemporary art at the service of the pedagogue of audit
| Sébastien Rocher
Pages 33 to 55| Proposal for an accounting and financial translation model of human
capital
| Jean-Paul Méreaux, Jimmy Feige
Pages 57 to 89| Managers’ performance appraisal, a less known component of the
management system
| Nadim Tarafi
]]>tag:cairn.info,2005:numero:E_ACCRA_012<![CDATA[
September 2021
| ACCRA
(2021/3 N° 12)
]]>2021-10-11T00:00:00+02:002021-10-11T00:00:00+02:00
Pages 5 to 25| The specificities of management control in the reverse production
cycle: The case of the insurance sector
| Nicolas Dufour
Pages 27 to 57| Paternalism as a long-term control system: A historical look at the
“Michelin System”
| Bruno Cohanier, Charles Richard Baker
Pages 59 to 108| Management control “as a system” or “as a package”: Comparative
study of companies in Cameroon, Djibouti, and Senegal
| Moussa Awaleh Osman, Claire Choukem, Boniface Bampoky
]]>tag:cairn.info,2005:numero:E_ACCRA_011<![CDATA[
May 2021
| ACCRA
(2021/2 N° 11)
]]>2021-06-21T00:00:00+02:002021-06-21T00:00:00+02:00
Pages 5 to 28| The discourse of Anglo-American standard-setters on accounting
information quality
| Bernard Colasse, Céline Michaïlesco
Pages 29 to 58| From mass data to big data: Changes or déjà-vu for management
control
| Claire Ciampi
Pages 59 to 84| What is the “CSR temperature” in a Senegalese bank?
| Georges Bidi
Pages 85 to 107| The evolution of the roles of the management controller in the
business intelligence era
| Jérôme Reutter, Élodie Allain, Patrice Landagaray
]]>tag:cairn.info,2005:numero:E_ACCRA_010<![CDATA[
January 2021
| ACCRA
(2021/1 N° 10)
]]>2021-02-05T00:00:00+01:002021-02-05T00:00:00+01:00
Pages 5 to 11| Editorial: The needs of applied research in auditing, accounting,
and control have (perhaps) never been greater
| Laurent Cappelletti, Lionel Escaffre
Pages 13 to 38| Contribution of continuous improvement to the management controller
seen as a business partner
| Julien Henriot, Sylvain Gorin, Samia Khenniche
Pages 39 to 56| Proposal for a new analytical framework for the management of
industrial espionage
| Oumar Fane, Jimmy Feige
Pages 57 to 82| Operationalization of piloting through complex thinking: The case
of health services
| Sandra Bertezene
]]>tag:cairn.info,2005:numero:E_ACCRA_009<![CDATA[
September 2020
| ACCRA
(2020/3 N° 9)
]]>2020-10-06T00:00:00+02:002020-10-06T00:00:00+02:00
Pages 5 to 30| When modeling costs and controlling them are two different things:
Case study of a mid-sized family firm
| Sam Hope
Pages 31 to 59| Producing pergraphs: The value and limits of a generative approach
| Jean-Pierre Micaëlli
Pages 61 to 68| A discussion of the article Neu, D. (2019). Accounting for
extortion. Accounting Organizations and Society 76: 50-63.
| Caroline Tahar, Lionel Touchais
]]>tag:cairn.info,2005:numero:E_ACCRA_008<![CDATA[
May 2020
| ACCRA
(2020/2 N° 8)
]]>2020-06-11T00:00:00+02:002020-06-11T00:00:00+02:00
Pages 5 to 8| “Exiting the crisis in the wake of COVID-19: What contributions can
applied research in auditing, accounting, and control make?”
| Laurent Cappelletti, Lionel Escaffre
Pages 9 to 36| Taking environmental issues into account in agricultural
accounting: Utopia or necessity?
| Camille Charriot, Olivier Vidal
Pages 37 to 65| Applying TDABC to care pathways, not a walk in the park
| Célia Lemaire, Lydie Vuillemenot Wallet, Constance Lugiez, Patrick Pessaux
Pages 67 to 87| Educational performance management: Innovative experience and a
Freudian slip
| Chaker Haouet, Larbi Hasrouri, Dany Deschamps
]]>tag:cairn.info,2005:numero:E_ACCRA_007<![CDATA[
January 2020
| ACCRA
(2020/1 N° 7)
]]>2020-02-12T00:00:00+01:002020-02-14T00:00:00+01:00
Pages 5 to 9| Editorial: ACCRA recognized as an emerging journal by the
FNEGE
| Laurent Cappelletti, Lionel Escaffre
Pages 11 to 33| Assessing crisis costs to manage resilience: The contribution of
cost accounting in the case of public water utilities
| Angélique Chéritat, Caty Werey
Pages 35 to 62| A study on auditors’ “Justifications des Appréciations”
(justification of assessments) related to goodwill estimates
| Jean Bedard, Charlotte Disle, Nathalie Gonthier-Besacier, Rémi Janin
Pages 63 to 83| The role of management control tools in steering innovation
processes
| Sophie Bollinger
]]>tag:cairn.info,2005:numero:E_ACCRA_006<![CDATA[
September 2019
| ACCRA
(2019/3 N° 6)
]]>2019-09-16T00:00:00+02:002019-09-23T00:00:00+02:00
Pages 5 to 36| Does segment reporting make it possible to understand the
evolution of a universal bank’s economic model?
| Stéphane Ouvrard, Joëlle Randriamiarana
Pages 37 to 61| Exercising control in franchise networks: What challenges surround
methods of implementing change?
| Magali Malherbe, Fanny Simon
Pages 63 to 82| Management control in small enterprises
| François Meyssonnier
Pages 83 to 90| The Autorité des normes comptables (ANC) (French Authority of
Accounting Standards) and research into accounting
| Patrick de Cambourg