A. J. , M. P. Ed, and R. A. Thiétart, « Comment lier concepts et données?, Méthodes de recherche en management, pp.169-187, 2003.

B. J. Ezzamel-m, « Management Accounting Change in the U, K. », Management Accounting, vol.78, pp.28-30, 1999.

D. S. Albright-t, « The Changing Organizational Structure And Individual Responsibilities of Managerial Accountants: A Case Study, Journal of Managerial Issues, vol.XII, pp.446-467, 2000.

D. Longeaux and D. , « Trente ans après, Les Nouveaux défis du contrôle de gestion, Juillet, vol.107, pp.25-28, 1994.

I. R. Matejka-m, « Organizational Slack in Decentralized Firms: The Role of Business Unit Controllers, Accounting Review, vol.81, issue.4, pp.849-872, 2006.

L. C. Sponem-s, « Corporate Governance and Profit Manipulation: A French Field Study, Critical Perspectives on Accounting, vol.16, issue.6, pp.717-748, 2005.

M. M. Huberman-a, Qualitative analysis: a sourcebook of new methods, 1984.

W. A. Dutton-j, « Crafting a job: Revisioning employees as active crafters of their work, Academy of Management Review, vol.26, issue.2, pp.179-201, 2001.