Crisis and prosperity > 3th transatlantic Co nférenc 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 International Institute of Costs (IIC) and ISEOR - 0 C O N T A C T 6 2 I SEOR 33(0)4 78 33 09 66 www.iseor.com congresiiclyon2 0 1 3 @iseor.com - 5 under the sponsorship of UNIVERSIDAD NACIONAL AUTONOMA MEXICO Association Francophone de Comptabilité
Confer ence venue Université Jean Moulin Lyon 3 Over 3 0 0 parti- cipants from the Entrée : 6 rue Rollet - 69008 Lyon w hole w orld are expected to attend the conference: This Third Transatlantic conference on Accounting, Audit, AAA and IIC mem- Cost Control and Managem ent w ill enable to bring o the bers, teachers, phD fore results of researchers in adequacy w ith the com pany students, researchers, practices. students, experts … The conference w ill thus explore the new trends as regard teaching and research, identify sustainable perform ance levers for > organizations and analyze the risks and limits of norms and standards de- velopment. Objectives 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. I t w ill be aim ed at creating robust and operational know ledge which can contribute toward the current debates on governance practices. > PRÉSENTATION The traditional m anagem ent control practices in- Those two international accounting reference systems re- creasingly called into question in educational present for States sources of inspiration for building up institutions, researches and innovations in that their own accounting systems. discipline, contribute to intensifying com pany de- Thus, since 2005 the EU has statutorily sanctioned the velopm ent. IAS-SFRS norms; the latter are imperative for listed com- implication of stakeholders necessitates to plan or to ad- panies which have to take into consideration those inter- just communication and management tools such as re- national accounting norms when disclosing their consoli- porting, strategic piloting indicators, formal / informal dated accounts. control. Are new auditing practices effjcient and well adap - Control practices must also be acclimatized to national and local cultures. Management control impacts intangi- ted? ble investment posting and piloting. 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 To look for alternative im provem ent and integra- tion of system s w ith m anagem ent system s: an concernent les pays développés mais aussi en dévelop- authentic strategy. pement (Tunisie, loi de sécurité fjnancière du 18 octobre Systematic research aimed at cutting down costs in order 2005 ; l’Amérique latine...). to overcome crises and fjnd one’s way back to prosperity The increasing number of recent fjnancial scandals (En - urge companies and organizations to analyze the impact of traditional cost management methods. ron, Arthur Andersen, Parmalat)resulted in an extension of regulations and laws regarding fjnancial safety (Sarba - W hat about the role of accounting and internatio- nese – Oxley Act in the US, Financial Safety law in Fran- nal accounting norm s? ce). Concerning developed as well as developing countries (Financial Safety law, October 18 2005 in Tunisia; Latin Each and every country retains their own accounting sys- America) the necessity of restoring confjdence in fjnancial tem which comes within the scope of a multifaceted envi- ronment – political, legal, economic and cultural. markets led in particular to the growing dissemination of Nevertheless the various national accounting systems international audit norms (ISA) worked out by IFAC: ove- (general accounting or fjnancial accounting) with their rall application of ISA norms within the framework of the specifjcities can be more or less related to two major ac - eighty Europeans directive transposition … counting models: the anglo-saxon model and the germa- Is such an abundant supply of audit, internal control and ne-latin one (also called continental model). fjnancial safety norms likely to prevent crises, to reassure investors and company governance? The diversity of national accounting systems does not fa- cilitate the internal development of large fjrms and forei - Internal audit practices have been developing concomi- gn direct investment. Hence the attempt at harmonizing tantly with external audit notably though audit commit- international accounting systems. tees acting as intermediaries. The IASB has thus developed an international accounting Those last few years the audit world market has genera- reference system IAS-IFRS which applies to private en- ted some king of regrouping entailed by mergers of large audit consultancies (to-day’s “Big Four”)* terprises. The IFAC has also worked out a body of inter- national accounting norms for the public sector (IFSAS).
. Conference held in French, English and Spanish . Sim ultaneous translation for plenary > sessions Suggested topics for plenary sessions or w orkshops • • I ntangible investm ent and hum an potential Cost m anagem ent in m icro, sm all and developm ent m edium size enterprises • Strategic m anagem ent and crisis • Hidden costs and perform ance • m anagem ent Role of accounting and accounting norm s • Organizational m anagem ent and in success or counter-perform ance? • perform ance m easurem ent Procyclic, counter-cyclic or neutral role • I nnovation m anagem ent, a success factor of accounting w ith regard to perform ance? • Hum an resources and prosperity • Flaw s in audit and control system s – eg • Know ledge and intellectual capital the recent cases of BM investm ent, m anagem ent Société Générale and Olym pus w hat • Strategic m anagem ent of costs niche for sm all and m edium size • Costs of quality consulting fjrms in a world market • Cost m anagem ent, CSR and the dominated by a few large fjrms? • environm ent Risk approach to auditing, and advance • Cost m anagem ent and inform ation or a lim it? • Deontology / effjciency dialectics for technologies • Managem ent of logistic costs on production auditors? lines • I s auditors’ independence a m yth or • Cost m anagem ent in the agrofood sector a reality? • Cost m anagem ent in trade and service industries • Cost m anagem ent in tertiary industries • Cost m anagem ent in public sector 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 « LES DÉTERMINANTS DU JUGEMENT PROFESSIONNEL DE L’AUDITEUR LÉGAL : UNE ÉTUDE EXPLORATOIRE SUR LE MARCHÉ FRANÇAIS» • Lachlan R. W hatley, Benedictine University, USA « THE USE OF PSYCHOLOGICAL CAPITAL, HUMILITY , 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- LI NA RAMÍ REZ, I nstituto Politécnico Nacional , México « 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- MART, Université de Rouen, I AE, NI MEC, Frédéric KLETZ, Mines ParisTech, 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 State University,USA «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- goña PRI ETO, Alicia SANTI DRI AN, Universidad de Burgos, Spain «INDICADORES DE RENDIMIENTO VINCULADOS AL CAPITAL INTELECTUAL Y SU IM- PACTO EN LA CREACIÓN DE VALOR. UN ANÁLISIS EMPÍRICO»
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