Les particularités du contrôle de gestion dans les pays de l'Europe centrale et orientale : une revue de la littérature

Abstract : The purpose of this paper is to provide a comprehensive review of empirical research on Performance Management (PM) in former communist countries from Central and Eastern Europe (CEE), the countries being classified following two criteria: country‘s progress in transition process (post-transition/transition countries) and membership in the Soviet Union (Soviet/non-Soviet countries). The examination of 96 empirical studies shows various stages of development of PM research and practice in the different groups of CEE countries. Therefore, the paper notices some opportunities for advancement of research in this field.
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Irina Paladi, Pierre Fenies. Les particularités du contrôle de gestion dans les pays de l'Europe centrale et orientale : une revue de la littérature. Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom. ⟨hal-01901115⟩

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