Résumés
Résumé
L’objectif de ce papier est d’étudier la littérature sur les pratiques de contrôle de gestion dans les pays ex-communistes de l’Europe Centrale et Orientale (PECO). Ces pays sont classés selon deux critères : le développement économique associé au processus de transition (post-transition/transition) et l’appartenance à l’ex-URSS (soviétique/non-soviétique). L’examen de 115 études empiriques montre divers niveaux de développement de la recherche et des pratiques de contrôle de gestion dans les différentes familles des PECO. Le papier expose la manière dont les études empiriques sont menées et présente les opportunités d’avancement de la recherche dans le domaine du contrôle de gestion contextualisé dans une perspective post-communiste.
Mots-clés :
- contrôle de gestion,
- revue de littérature,
- économies en transition et post-transition,
- pays soviétiques et non-soviétiques,
- littérature empirique
Abstract
The purpose of this paper is to provide a comprehensive review of empirical research on Management Control (MC) in former communist countries from Central and Eastern Europe (CEE). These countries are classified following two criteria: the level of economic development related to the transition process (post-transition/transition countries) and membership in the Soviet Union (Soviet/non-Soviet countries). The analysis of 115 empirical studies shows various stages of development of MC research and practice in the different groups of CEE countries. Therefore, the paper notices some opportunities for advancement of research in this field.
Keywords:
- management control,
- literature review,
- post-transition and transition economies,
- Soviet and non-Soviet countries,
- empirical literature
Resumen
El objetivo de este trabajo es el estudio de la literatura sobre las prácticas de control de gestión en los países ex comunistas de Europa Central y Oriental (PECO). Estos países se clasifican de acuerdo con dos criterios: el desarrollo económico asociado con el proceso de transición (post transición/transición) y la pertenencia a la antigua URSS (soviética/no soviética). La revisión de 115 estudios empíricos demuestra diversas etapas de desarrollo de la investigación y de control de gestión de las prácticas en las diferentes familias de PECO. Este trabajo describe cómo se llevan a cabo los estudios empíricos y presentan oportunidades para el avance de la investigación en el campo de control de gestión en el contexto de una perspectiva post comunista.
Palabras clave:
- control de gestión,
- revisión de la literatura,
- economías en post transición y transición,
- países soviéticos y no soviéticos,
- literatura empírica
Parties annexes
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