> 3th transatlantic Co nfrenc e Management, Accounting, e - - PDF document
Crisis and prosperity > 3th transatlantic Co nfrenc e Management, Accounting, e Auditing, n F inancial Contr ol and Cost Contr ol u Associated with the j 3 Conference American Accounting Associa- tion (AAA), 7 1 the
C O N T A C T I SEOR 33(0)4 78 33 09 66 www.iseor.com congresiiclyon2 0 1 3 @iseor.com
Association Francophone de Comptabilité
UNIVERSIDAD NACIONAL AUTONOMA MEXICO
under the sponsorship of
This Third Transatlantic conference on Accounting, Audit, Cost Control and Managem ent w ill enable to bring o the fore results of researchers in adequacy w ith the com pany practices.
The conference w ill thus explore the new trends as regard teaching and research, identify sustainable perform ance levers for
velopment. To what extent accounting, audit, costs control and management consti- tute active perform ance factors for organizations operating in a globalized and standardized environm ent.
Confer ence venue
Université Jean Moulin Lyon 3
Entrée : 6 rue Rollet - 69008 Lyon
Over 3 0 0 parti- cipants from the w hole w orld are expected to attend the conference: AAA and IIC mem- bers, teachers, phD students, researchers, students, experts …
I t w ill be aim ed at creating robust and
toward the current debates on governance practices.
The traditional m anagem ent control practices in- creasingly called into question in educational institutions, researches and innovations in that discipline, contribute to intensifying com pany de- velopm ent. implication of stakeholders necessitates to plan or to ad- just communication and management tools such as re- porting, strategic piloting indicators, formal / informal control. Control practices must also be acclimatized to national and local cultures. Management control impacts intangi- ble investment posting and piloting. To look for alternative im provem ent and integra- tion of system s w ith m anagem ent system s: an authentic strategy. Systematic research aimed at cutting down costs in order to overcome crises and fjnd one’s way back to prosperity urge companies and organizations to analyze the impact
W hat about the role of accounting and internatio- nal accounting norm s? Each and every country retains their own accounting sys- tem which comes within the scope of a multifaceted envi- ronment – political, legal, economic and cultural. Nevertheless the various national accounting systems (general accounting or fjnancial accounting) with their specifjcities can be more or less related to two major ac- counting models: the anglo-saxon model and the germa- ne-latin one (also called continental model). The diversity of national accounting systems does not fa- cilitate the internal development of large fjrms and forei- gn direct investment. Hence the attempt at harmonizing international accounting systems. The IASB has thus developed an international accounting reference system IAS-IFRS which applies to private en-
national accounting norms for the public sector (IFSAS). Those two international accounting reference systems re- present for States sources of inspiration for building up their own accounting systems. Thus, since 2005 the EU has statutorily sanctioned the IAS-SFRS norms; the latter are imperative for listed com- panies which have to take into consideration those inter- national accounting norms when disclosing their consoli- dated accounts. Are new auditing practices effjcient and well adap- ted? La multiplication des scandales fjnanciers passés (En- ron-Arthur Andersen, Parmalat… ) a conduit à une exten- sion des lois de sécurité fjnancière (loi Sarbanes-Oxley aux États-Unis, loi de sécurité fjnancière en France) qui concernent les pays développés mais aussi en dévelop- pement (Tunisie, loi de sécurité fjnancière du 18 octobre 2005 ; l’Amérique latine...). The increasing number of recent fjnancial scandals (En- ron, Arthur Andersen, Parmalat)resulted in an extension
nese – Oxley Act in the US, Financial Safety law in Fran- ce). Concerning developed as well as developing countries (Financial Safety law, October 18 2005 in Tunisia; Latin America) the necessity of restoring confjdence in fjnancial markets led in particular to the growing dissemination of international audit norms (ISA) worked out by IFAC: ove- rall application of ISA norms within the framework of the eighty Europeans directive transposition … Is such an abundant supply of audit, internal control and fjnancial safety norms likely to prevent crises, to reassure investors and company governance? Internal audit practices have been developing concomi- tantly with external audit notably though audit commit- tees acting as intermediaries. Those last few years the audit world market has genera- ted some king of regrouping entailed by mergers of large audit consultancies (to-day’s “Big Four”)*
. Conference held in
French, English and Spanish
. Sim ultaneous translation for plenary
sessions
I ntangible investm ent and hum an potential
Strategic m anagem ent and crisis
Organizational m anagem ent and
I nnovation m anagem ent, a success factor
Strategic m anagem ent of costs
Cost m anagem ent and inform ation
Managem ent of logistic costs on production
Cost m anagem ent in the agrofood sector
Cost m anagem ent in tertiary industries
Hidden costs and perform ance
Procyclic, counter-cyclic or neutral role
Flaw s in audit and control system s – eg
Société Générale and Olym pus w hat niche for sm all and m edium size consulting fjrms in a world market dominated by a few large fjrms? Risk approach to auditing, and advance
Deontology / effjciency dialectics for
I s auditors’ independence a m yth or
for plenary sessions or w orkshops
Six prizes aw arded to the best contributors at the I SEOR/ AOM Conference held in Lyon in June 2 0 1 2 Three Prizes for doctoral students (English, French,
Spanish)
Alia MI LEDI , LEG-Fargo, Université de Bourgogne
ÉTUDE EXPLORATOIRE SUR LE MARCHÉ FRANÇAIS» Lachlan R. W hatley, Benedictine University, USA
, AND DISCREPANCY THEORY AS INPUTS FOR STRATEGY AND SOCIOTECHNICAL SYSTEMS. PHASE ONE OF AN ACTION RESEARCH CASE STUDY» Alm a Delia TORRES RI VERA, I ngrid Yadibel CUEVAS ZUÑI GA, Ericka MO-
« PERCEPCIÓN DE LOS DIRECTIVOS MEXICANOS, ACCIONES DE TRANSFORMACIÓN Y TRATAMIENTO CONTABLE DE LOS PROYECTOS DE ECO-EFICIENCIA»
Three Prizes for teacher-researchers (English, French,
Spanish)
Laurent BRAMI , Centre Santé Mentale Angevin CESAME, Sébastien DA-
CGS «CHANGEMENT ORGANISATIONNEL ET DISPOSITIFS D’ABSORPTION DE L’ABSEN- TÉISME. UNE ÉTUDE À PARTIR DE LA COMPARAISON DE DEUX ÉTABLISSEMENTS DE SANTÉ» Giovanni RADAELLI , Marco GUERCI , Ram i SHANI , California Polytechnic
«IR ORIENTATION: THE SEARCH FOR A HIGHER LEVEL OF SCIENTIFIC RIGOR AND MANAGEMENT RELEVANCY» Magda L. OCHOA HERNANDEZ, Universidad Autónom a de Tam aulipas, Be-
«INDICADORES DE RENDIMIENTO VINCULADOS AL CAPITAL INTELECTUAL Y SU IM- PACTO EN LA CREACIÓN DE VALOR. UN ANÁLISIS EMPÍRICO»
> The radical origin of econom ic crises: Germ án Bernarcer, a Visio- nary forerunner - By Henri Savall ( in french)
The Current Crisis is not transient It’s a powerful tsunami which will shatter our landmarks in our economic and social universe for quite a long time. The path to sustainable prosperity will be long. An exceptional opportu- nity present itself – the dramatic consequences of the present crisis such as bank ruptures, frauds, layoffs have fortunately been mitigated by fjnancial emergency treatment. The fjre has been put out but is still smoldering under the embers for the fundamental causes of economic and social imbalances have not been approached yet...
> Family fjrms: creation, transmission, governance and manage- m ent - By Henri Savall and Véronique Zardet ( in french)
Family fjrms are singular organizations in the economic landscape. In Europe they account for 60% to 80% of enterprises, 60% to 70% of GDP and 60% to 65% of salaried employ-
their enterprise profjtability, reputation and development problems...
> « Recherches en Sciences de Gestion - Managem ent Sciences - Ciencias de Gestión» Journal ( RSDG) :
The 6 issues of the 2 0 1 2 series are now available ( n° 8 8 to 9 3 ) N° 9 0 is in Spanish, n° 9 3 in English : abstracts in French. N° 9 3 - 1 2 0 pages - English CONTENTS STRATEGI C MANAGEMENT Anne BUTTARD - Catherine DOS SANTOS - Stéphane TIZIO : Networking Healthcare From a competitive call to a medical cooperation as a gua- rantee of a found confjdence FI NANCI AL MANAGEMENT AND THEORY Faten BEN SLIMANE : The Structural Evolution of Stock Exchanges Robert P . GEPHART, Jr. : Ranking research: Toward an ethnostatistical perspective
CORPORATE SOCI AL AND SOCI ETAL RESPONSI BI LI TY OF ORGANI ZA- TI ONS Yue CAI-HILLON - Collin BUNCH : Socio-Economic Consulting Education in Ame- rica
4th Conference and International Doctoral Seminar on Organizational Developm ent and Change m anagem ent, co-sponsored by I SEOR and the AOM ODC Division. 1 8 4 Contributions 48 by French speakers 48 by Spanish speakers 48 by English speakers
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4
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2012
5 & 6 juin . 5 and 6 june . 5 y 6 de junio Développement
et changement Desarrollo Organizacional y la conducción del cambio
CD Rom of I SEOR/ AOM/ ODC 2 0 1 2 Conference Contributions
CD Rom on sale at I SEOR, on request