Essec\Faculty\Model\Profile {#6196
#_id: "B00020219"
#_source: array:38 [
"bid" => "B00020219"
"slug" => "cavelius-florence"
"fullName" => "Florence CAVELIUS"
"lastName" => "CAVELIUS"
"firstName" => "Florence"
"title" => array:2 [
"fr" => "Professeur enseignant"
"en" => "Teaching Professor"
]
"email" => "cavelius@essec.edu"
"status" => "ACTIF"
"campus" => "Campus de Cergy"
"departments" => []
"phone" => "+33 (0)1 34 43 28 59"
"sites" => []
"facNumber" => "1938"
"externalCvUrl" => "https://faculty.essec.edu/cv/cavelius-florence/pdf"
"googleScholarUrl" => "https://scholar.google.com/citations?user=ooWaxRAAAAAJ"
"facOrcId" => null
"career" => array:9 [
0 => Essec\Faculty\Model\CareerItem {#6205
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2009-01-01"
"endDate" => "2015-08-31"
"isInternalPosition" => true
"type" => array:2 [
"fr" => "Positions académiques principales"
"en" => "Full-time academic appointments"
]
"label" => array:2 [
"fr" => "Professeur enseignant associé"
"en" => "Associate Teaching Professor"
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#6196}
}
1 => Essec\Faculty\Model\CareerItem {#6206
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2015-09-01"
"endDate" => null
"isInternalPosition" => true
"type" => array:2 [
"fr" => "Positions académiques principales"
"en" => "Full-time academic appointments"
]
"label" => array:2 [
"fr" => "Professeur enseignant"
"en" => "Teaching Professor"
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#6196}
}
2 => Essec\Faculty\Model\CareerItem {#6207
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2008-09-01"
"endDate" => "2010-08-31"
"isInternalPosition" => true
"type" => array:2 [
"en" => "Other Academic Appointments"
"fr" => "Autres positions académiques"
]
"label" => array:2 [
"fr" => "Maître de conférences"
"en" => "Associate professor"
]
"institution" => array:2 [
"fr" => "Université Paris X Nanterre"
"en" => "Université Paris X Nanterre"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#6196}
}
3 => Essec\Faculty\Model\CareerItem {#6208
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2002-09-01"
"endDate" => "2008-08-31"
"isInternalPosition" => true
"type" => array:2 [
"en" => "Other Academic Appointments"
"fr" => "Autres positions académiques"
]
"label" => array:2 [
"fr" => "Professeur Agrégée Economie et Gestion"
"en" => "Professeur Agrégée Economy and management"
]
"institution" => array:2 [
"fr" => "Université Sorbonne Paris Nord (XIII)"
"en" => "Université Sorbonne Paris Nord (XIII)"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#6196}
}
4 => Essec\Faculty\Model\CareerItem {#6209
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "1997-10-01"
"endDate" => "2002-08-31"
"isInternalPosition" => true
"type" => array:2 [
"en" => "Professional appointments"
"fr" => "Positions professionnelles"
]
"label" => array:2 [
"fr" => "Responsable du Contrôle de Gestion"
"en" => "Management Control Chief Officer"
]
"institution" => array:2 [
"fr" => "Alstom"
"en" => "Alstom"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#6196}
}
5 => Essec\Faculty\Model\CareerItem {#6210
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "1991-11-01"
"endDate" => "1997-08-31"
"isInternalPosition" => true
"type" => array:2 [
"en" => "Professional appointments"
"fr" => "Positions professionnelles"
]
"label" => array:2 [
"fr" => "Responsable du Contrôle de Gestion"
"en" => "Management Control Chief Officer"
]
"institution" => array:2 [
"fr" => "Systra"
"en" => "Systra"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#6196}
}
6 => Essec\Faculty\Model\CareerItem {#6211
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "1986-06-30"
"endDate" => "1991-10-31"
"isInternalPosition" => true
"type" => array:2 [
"en" => "Professional appointments"
"fr" => "Positions professionnelles"
]
"label" => array:2 [
"fr" => "Contrôleur de gestion puis Directeur financier"
"en" => "Management Controller then Chief Financial Officer"
]
"institution" => array:2 [
"fr" => "Civis Conseil Havas Group"
"en" => "Civis Conseil Havas Group"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#6196}
}
7 => Essec\Faculty\Model\CareerItem {#6212
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2012-09-01"
"endDate" => "2021-08-31"
"isInternalPosition" => true
"type" => array:2 [
"en" => "Other Academic Appointments"
"fr" => "Autres positions académiques"
]
"label" => array:2 [
"fr" => "Responsable des filières : conseil, finance et organis. / Cursus expertise comptable / Cima track"
"en" => "Track Head"
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#6196}
}
8 => Essec\Faculty\Model\CareerItem {#6213
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2017-01-01"
"endDate" => null
"isInternalPosition" => true
"type" => array:2 [
"en" => "Other Academic Appointments"
"fr" => "Autres positions académiques"
]
"label" => array:2 [
"fr" => "Directeur académique Programme MGO"
"en" => "Academic director MGO Program"
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#6196}
}
]
"diplomes" => array:3 [
0 => Essec\Faculty\Model\Diplome {#6198
#_index: null
#_id: null
#_source: array:5 [
"diplome" => "DIPLOMA"
"year" => "2007"
"label" => array:2 [
"fr" => "Doctorat en Sciences de Gestion"
"en" => "Doctorat en Sciences de Gestion"
]
"institution" => array:2 [
"fr" => "Université Paris X Nanterre"
"en" => "Université Paris X Nanterre"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#6196}
}
1 => Essec\Faculty\Model\Diplome {#6200
#_index: null
#_id: null
#_source: array:5 [
"diplome" => "DIPLOMA"
"year" => "2002"
"label" => array:2 [
"fr" => "Agrégation Economie et Gestion"
"en" => "Agrégation Economie et Gestion"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#6196}
}
2 => Essec\Faculty\Model\Diplome {#6197
#_index: null
#_id: null
#_source: array:5 [
"diplome" => "DIPLOMA"
"year" => "1986"
"label" => array:2 [
"fr" => "Master of Science in Management"
"en" => "Master of Science in Management"
]
"institution" => array:2 [
"fr" => "EDHEC Business School"
"en" => "EDHEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#6196}
}
]
"bio" => array:2 [
"fr" => """
<p>Professeur à l'ESSEC depuis 2009</p>\n
\n
<p>Maître de conférences Université Paris Nanterre 2008-2010</p>\n
\n
<p>Professeur Agrégée Economie et Gestion Université Paris XIII 2002-2008</p>\n
\n
<p>Responsable du Contrôle de Gestion Groupe Alstom 1997-2002</p>\n
\n
<p>Responsable du Contrôle de Gestion Systra 1991-1997</p>\n
\n
<p>Contrôleur de gestion puis Directeur financier Civis Conseil Havas Group 1986-1991</p>\n
\n
<p> </p>\n
\n
<p> </p>\n
\n
<p> </p>
"""
"en" => """
<p>Professor ESSEC since 2009</p>\n
\n
<p>Associate Professor Paris Ouest Nanterre University 2008-2010</p>\n
\n
<p>Professeur Agrégée Economy and management Paris XIII University 2002-2008</p>\n
\n
<p>Management Control Chief Officer Alstom Transport 1999-2002</p>\n
\n
<p>Management Control Chief Officer Alstom Group 1997-1999</p>\n
\n
<p>Management Control Chief Officer Systra 1991-1997</p>\n
\n
<p>Chief Financial Officer Civis Conseil Havas Group 1989-1991</p>\n
\n
<p>Management Controller Quadrillage Group 1986-1989</p>
"""
]
"department" => array:2 [
"fr" => "Comptabilité et contrôle de gestion"
"en" => "Accounting and Management Control "
]
"site" => array:2 [
"fr" => null
"en" => null
]
"industrrySectors" => array:2 [
"fr" => "Construction et ingénierie - Médias et divertissement - Transports et infrastructures maritimes, routiers et ferroviaires - Services et logiciels informatiques"
"en" => "Construction and Engineering - Media & Entertainment - Marine, Road & Rail Transportation & Infrastructure - IT Services & Software"
]
"researchFields" => array:2 [
"fr" => "Contrôle de gestion - Finance d'entreprise - Management des systèmes d'information"
"en" => "Management Control - Corporate Finance - Management of Information Systems"
]
"teachingFields" => array:2 [
"fr" => "Contrôle de gestion - Management"
"en" => "Management Control - Management"
]
"distinctions" => array:1 [
0 => Essec\Faculty\Model\Distinction {#6214
#_index: null
#_id: null
#_source: array:6 [
"date" => "2012-09-01"
"label" => array:2 [
"fr" => "Outstanding Paper au Literati Network Awards for Excellence 2012 pour son article “Opening The Black Box: How Internal Reporting Systems Contribute to the Quality of Financial Disclosure" publié dans Journal of Applied Accounting Research in 2011."
"en" => "Literati Network Award for Excellence 2012: Outstanding Paper, for the article “Opening The Black Box: How Internal Reporting Systems Contribute to the Quality of Financial Disclosure,” Journal of Applied Accounting Research (2011)"
]
"type" => array:2 [
"fr" => "Prix"
"en" => "Awards"
]
"tri" => " 1 "
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#6196}
}
]
"teaching" => array:2 [
0 => Essec\Faculty\Model\TeachingItem {#6203
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2018"
"endDate" => "2021"
"program" => null
"label" => array:2 [
"fr" => ""
"en" => "Student tutoring in the official tutoring system"
]
"type" => array:2 [
"fr" => "Tutorat apprentissage"
"en" => "Apprenticeship tutoring"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "fr"
}
1 => Essec\Faculty\Model\TeachingItem {#6204
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2018"
"endDate" => "2021"
"program" => null
"label" => array:2 [
"fr" => ""
"en" => "Memoir supervision"
]
"type" => array:2 [
"fr" => "Encadrement de mémoire"
"en" => "Supervision of dissertation"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "fr"
}
]
"otherActivities" => array:4 [
0 => Essec\Faculty\Model\ExtraActivity {#6201
#_index: null
#_id: null
#_source: array:9 [
"startDate" => null
"endDate" => null
"year" => null
"uuid" => "104"
"type" => array:2 [
"fr" => "Activités de recherche"
"en" => "Activités de recherche"
]
"subType" => array:2 [
"fr" => "Reviewer pour un journal"
"en" => "Reviewer for a journal"
]
"label" => array:2 [
"fr" => "Relecteur pour Accounting Auditing Control; Journal of Applied Accounting Research; Revue Management & Avenir"
"en" => "Reviewer for Accounting Auditing Control; Journal of Applied Accounting Research; Revue Management & Avenir"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#6196}
}
1 => Essec\Faculty\Model\ExtraActivity {#6195
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "2008-09-01"
"endDate" => null
"year" => null
"uuid" => "204"
"type" => array:2 [
"fr" => "Activités de recherche"
"en" => "Activités de recherche"
]
"subType" => array:2 [
"fr" => "Membre d'une association académique"
"en" => "Member of an academic association"
]
"label" => array:2 [
"fr" => "Membre de l'AFC"
"en" => "AFC member"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#6196}
}
2 => Essec\Faculty\Model\ExtraActivity {#6199
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "2010-09-01"
"endDate" => null
"year" => null
"uuid" => "204"
"type" => array:2 [
"fr" => "Activités de recherche"
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]
"subType" => array:2 [
"fr" => "Membre d'une association académique"
"en" => "Member of an academic association"
]
"label" => array:2 [
"fr" => "Membre de MACORG"
"en" => "MACORG member"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#6196}
}
3 => Essec\Faculty\Model\ExtraActivity {#6202
#_index: null
#_id: null
#_source: array:9 [
"startDate" => "2008-10-01"
"endDate" => null
"year" => null
"uuid" => "502"
"type" => array:2 [
"fr" => "Activités professionnelles"
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]
"subType" => array:2 [
"fr" => "Consulting"
"en" => "Consulting"
]
"label" => array:2 [
"fr" => "Conseil dans la mise en place d'outils de contrôle de gestion dans des PME (notamment du secteur du bâtiment)"
"en" => "Consulting to settle management control tools in small firms (particularly in the construction industry)"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => null
"en" => null
]
]
+lang: "fr"
+"parent": Essec\Faculty\Model\Profile {#6196}
}
]
"theses" => []
"indexedAt" => "2023-12-06T13:21:25.000Z"
"contributions" => array:16 [
0 => Essec\Faculty\Model\Contribution {#6215
#_index: "academ_contributions"
#_id: "2953"
#_source: array:18 [
"id" => "2953"
"slug" => "comptabilite-de-gestion-et-pilotage-des-couts"
"yearMonth" => "2016-04"
"year" => "2016"
"title" => "Comptabilité de gestion et pilotage des coûts"
"description" => "CAVELIUS, F., BONNEAULT, P., GOMEZ, M.L., GORDIN, M., LORINO, P. et MOTTIS, N. (2016). <i>Comptabilité de gestion et pilotage des coûts</i>. Pearson, 296 pages."
"authors" => array:6 [
0 => array:3 [
"name" => "CAVELIUS Florence"
"bid" => "B00020219"
"slug" => "cavelius-florence"
]
1 => array:3 [
"name" => "GOMEZ Marie-Léandre"
"bid" => "B00006563"
"slug" => "gomez-marie-leandre"
]
2 => array:2 [
"name" => "GORDIN Michel"
"bid" => "B00000225"
]
3 => array:3 [
"name" => "LORINO Philippe"
"bid" => "B00000330"
"slug" => "lorino-philippe"
]
4 => array:1 [
"name" => "BONNEAULT P."
]
5 => array:1 [
"name" => "MOTTIS N."
]
]
"ouvrage" => ""
"keywords" => array:2 [
0 => "Comptabilité de gestion"
1 => "Pilotage des coûts"
]
"updatedAt" => "2021-09-06 16:57:02"
"publicationUrl" => null
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"volume" => null
"number" => null
]
"type" => array:2 [
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"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
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]
"abstract" => array:2 [
"fr" => "Cet ouvrage se propose de présenter la comptabilité de gestion dans son utilisation managériale notamment autour du pilotage des coûts. Les différents concepts et les méthodes de calcul de coûts sont ainsi présentés et rapidement mis en relation avec leur utilisation, au travers du prisme sectoriel."
"en" => "Cet ouvrage se propose de présenter la comptabilité de gestion dans son utilisation managériale notamment autour du pilotage des coûts. Les différents concepts et les méthodes de calcul de coûts sont ainsi présentés et rapidement mis en relation avec leur utilisation, au travers du prisme sectoriel."
]
"authors_fields" => array:2 [
"fr" => "Autre discipline"
"en" => "Other Discipline"
]
"indexedAt" => "2023-12-06T13:22:09.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.660292
+"parent": null
}
1 => Essec\Faculty\Model\Contribution {#6217
#_index: "academ_contributions"
#_id: "2954"
#_source: array:18 [
"id" => "2954"
"slug" => "comptabilite-de-gestion-et-pilotage-des-couts-2eme-edition"
"yearMonth" => "2019-03"
"year" => "2019"
"title" => "Comptabilité de gestion et pilotage des coûts [2ème édition]"
"description" => "CAVELIUS, F., BONNEAULT, P., GOMEZ, M.L., GORDIN, M., LORINO, P. et MOTTIS, N. (2019). <i>Comptabilité de gestion et pilotage des coûts [2ème édition]</i>. 2 ed. Pearson, 304 pages."
"authors" => array:6 [
0 => array:3 [
"name" => "CAVELIUS Florence"
"bid" => "B00020219"
"slug" => "cavelius-florence"
]
1 => array:3 [
"name" => "GOMEZ Marie-Léandre"
"bid" => "B00006563"
"slug" => "gomez-marie-leandre"
]
2 => array:2 [
"name" => "GORDIN Michel"
"bid" => "B00000225"
]
3 => array:3 [
"name" => "LORINO Philippe"
"bid" => "B00000330"
"slug" => "lorino-philippe"
]
4 => array:1 [
"name" => "BONNEAULT P."
]
5 => array:1 [
"name" => "MOTTIS N."
]
]
"ouvrage" => ""
"keywords" => array:2 [
0 => "Comptabilité de gestion"
1 => "Pilotage des coûts"
]
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Livres"
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]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cet ouvrage se propose de présenter la comptabilité de gestion dans son utilisation managériale notamment autour du pilotage des coûts. Les différents concepts et les méthodes de calcul de coûts sont ainsi présentés et rapidement mis en relation avec leur utilisation, au travers du prisme sectoriel."
"en" => "Cet ouvrage se propose de présenter la comptabilité de gestion dans son utilisation managériale notamment autour du pilotage des coûts. Les différents concepts et les méthodes de calcul de coûts sont ainsi présentés et rapidement mis en relation avec leur utilisation, au travers du prisme sectoriel."
]
"authors_fields" => array:2 [
"fr" => "Autre discipline"
"en" => "Other Discipline"
]
"indexedAt" => "2023-12-06T13:22:09.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.660292
+"parent": null
}
2 => Essec\Faculty\Model\Contribution {#6219
#_index: "academ_contributions"
#_id: "4472"
#_source: array:18 [
"id" => "4472"
"slug" => "configurations-du-reporting-interne-et-pratiques-de-communication-finaciere-contribution-a-la-connaissance-de-leur-construction-reciproque"
"yearMonth" => "2012-05"
"year" => "2012"
"title" => "Configurations du reporting interne et pratiques de communication finacière : Contribution à la connaissance de leur construction réciproque"
"description" => "CAVELIUS, F. (2012). Configurations du reporting interne et pratiques de communication finacière : Contribution à la connaissance de leur construction réciproque. Dans: <i>Actes du 33e Congrès de l’Association Francophone de Comptabilité (AFC) 2012</i>. Association Francophone de Comptabilité (AFC)."
"authors" => array:1 [
0 => array:3 [
"name" => "CAVELIUS Florence"
"bid" => "B00020219"
"slug" => "cavelius-florence"
]
]
"ouvrage" => "Actes du 33e Congrès de l’Association Francophone de Comptabilité (AFC) 2012"
"keywords" => array:4 [
0 => "Communication financière"
1 => "Diffusion publique et privée"
2 => "Information de gestion"
3 => "Information volontaire"
]
"updatedAt" => "2021-07-13 14:31:06"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Les investisseurs institutionnels souhaitent disposer d’informations de gestion, plus pertinentes à les renseigner sur la valeur future de leur placement. Or cette information est issue des systèmes de reporting interne des entreprises. Cet article se propose d’analyser, sous la forme d’une étude qualitative, les interactions éventuelles entre systèmes de reporting interne des sociétés cotées et pratiques de communication financière. Il en ressort des liens d’interactions ou de rupture, entre systèmes de gestion et informations diffusées, en fonction du pouvoir des investisseurs, de la volonté de communiquer et des choix de gestion interne du dirigeant."
"en" => "The institutional investors wish to have management control information, more relevant to inform them about the future value of their investment. Still, this information comes from the internal reporting systems of the firms. This paper suggests analyzing, in the form of a qualitative study, the possible interactions between internal reporting systems and information disclosed. It points out interactions or breaks between management control systems and information disclosed, according to the investors’ power, to the will to communicate and to the internal choice of management."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-12-06T13:22:09.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.660292
+"parent": null
}
3 => Essec\Faculty\Model\Contribution {#6216
#_index: "academ_contributions"
#_id: "2146"
#_source: array:18 [
"id" => "2146"
"slug" => "opening-the-black-box-how-internal-reporting-systems-contribute-to-the-quality-of-financial-disclosure"
"yearMonth" => "2011-12"
"year" => "2011"
"title" => "Opening the "Black Box": How Internal Reporting Systems Contribute to the Quality of Financial Disclosure"
"description" => "CAVELIUS, F. (2011). Opening the "Black Box": How Internal Reporting Systems Contribute to the Quality of Financial Disclosure. <i>Journal of Applied Accounting Research</i>, 12(3), pp. 187-211."
"authors" => array:1 [
0 => array:3 [
"name" => "CAVELIUS Florence"
"bid" => "B00020219"
"slug" => "cavelius-florence"
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Communication financière"
1 => "Diffusion publique et privée"
2 => "Indices"
3 => "Qualité de l'information"
4 => "Reporting"
]
"updatedAt" => "2021-02-02 16:16:18"
"publicationUrl" => "https://www.researchgate.net/publication/235308738_Opening_the_black_box_How_internal_reporting_systems_contribute_to_the_quality_of_financial_disclosure"
"publicationInfo" => array:3 [
"pages" => "187-211"
"volume" => "12"
"number" => "3"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "A l'aide d'indices, la qualité de la communication financière est mesurée au travers de l'information du reporting interne des entreprises. On s'attend à une relation de dépendance entre la qualité de l'information diffusée et l'information du reporting. Des interactions complexes sont révélées, ce qui amène à l'identification d'une typologie de pratiques."
"en" => "Using indexes, the financial information disclosure quality is measured and analyzed through the internal reporting information of the firms. It is expected that financial disclosure quality is dependent on internal reporting quality. Complex interactions between internal reporting and financial disclosure are revealed, which leads to the identification of a typology of practices."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-12-06T13:22:09.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.660292
+"parent": null
}
4 => Essec\Faculty\Model\Contribution {#6220
#_index: "academ_contributions"
#_id: "4817"
#_source: array:18 [
"id" => "4817"
"slug" => "levolution-du-metier-de-controleur-de-gestion-sous-la-pression-financiere"
"yearMonth" => "2010-06"
"year" => "2010"
"title" => "L'évolution du métier de contrôleur de gestion sous la pression financière"
"description" => "CAVELIUS, F. (2010). L'évolution du métier de contrôleur de gestion sous la pression financière. Dans: <i>Comptabilité, contrôle audit et gestion des coûts dans la globalisation et la normalisation</i>. ISEOR."
"authors" => array:1 [
0 => array:3 [
"name" => "CAVELIUS Florence"
"bid" => "B00020219"
"slug" => "cavelius-florence"
]
]
"ouvrage" => "Comptabilité, contrôle audit et gestion des coûts dans la globalisation et la normalisation"
"keywords" => array:3 [
0 => "Contrôleur de gestion"
1 => "Investisseurs institutionnels"
2 => "Métier"
]
"updatedAt" => "2021-04-19 17:57:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Cet article se propose d’étudier l’évolution du métier de contrôleur de gestion, sous l’influence des investisseurs institutionnels. Deux grandes missions du métier peuvent avoir évolué sous la pression financière : le rôle de coordinateur du dialogue, et celui de pourvoyeur d’informations. Une étude de cas en trois parties éclaire le rôle du contrôleur de gestion en tant qu’intégrateur et que différenciateur."
"en" => "This article analyzes the evolution of the management controller job, under the influence of the institutional investors. Two missions may have changed under the financial pressure: the dialog coordinator role and information disclosure. A three-case study enlightens the management controller as an integrator and a differentiator."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-12-06T13:22:09.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.660292
+"parent": null
}
5 => Essec\Faculty\Model\Contribution {#5851
#_index: "academ_contributions"
#_id: "5428"
#_source: array:18 [
"id" => "5428"
"slug" => "apprentissage-par-lexperience-pedagogie-inversee-et-mode-projet-en-introduction-au-controle-de-gestion-annee-pre-master"
"yearMonth" => "2017-05"
"year" => "2017"
"title" => "Apprentissage par l’expérience : pédagogie inversée et mode projet en introduction au contrôle de gestion - année pré-Master"
"description" => "CAVELIUS, F. (2017). Apprentissage par l’expérience : pédagogie inversée et mode projet en introduction au contrôle de gestion - année pré-Master. Dans: 38ème Congrès de l'Association Francophone de Comptabilité (AFC) 2017."
"authors" => array:1 [
0 => array:3 [
"name" => "CAVELIUS Florence"
"bid" => "B00020219"
"slug" => "cavelius-florence"
]
]
"ouvrage" => "38ème Congrès de l'Association Francophone de Comptabilité (AFC) 2017"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-12-06T13:22:09.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.660292
+"parent": null
}
6 => Essec\Faculty\Model\Contribution {#6218
#_index: "academ_contributions"
#_id: "6549"
#_source: array:18 [
"id" => "6549"
"slug" => "linfluence-des-exigences-de-la-communication-financiere-sur-les-pratiques-de-controle-de-gestion-le-cas-dun-equipement-automobile-francais"
"yearMonth" => "2014-05"
"year" => "2014"
"title" => "L'influence des exigences de la communication financière sur les pratiques de contrôle de gestion : le cas d'un équipement automobile français"
"description" => "CAVELIUS, F. (2014). L'influence des exigences de la communication financière sur les pratiques de contrôle de gestion : le cas d'un équipement automobile français. Dans: 35ème Congrès de l'Association Francophone de Comptabilité (AFC) 2014."
"authors" => array:1 [
0 => array:3 [
"name" => "CAVELIUS Florence"
"bid" => "B00020219"
"slug" => "cavelius-florence"
]
]
"ouvrage" => "35ème Congrès de l'Association Francophone de Comptabilité (AFC) 2014"
"keywords" => []
"updatedAt" => "2021-04-19 17:57:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-12-06T13:22:09.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.660292
+"parent": null
}
7 => Essec\Faculty\Model\Contribution {#6221
#_index: "academ_contributions"
#_id: "7350"
#_source: array:18 [
"id" => "7350"
"slug" => "the-impact-of-management-control-systems-on-work"
"yearMonth" => "2012-10"
"year" => "2012"
"title" => "The Impact of Management Control Systems on Work"
"description" => "CAVELIUS, F., GOMEZ, M.L., LINDER, S., LORINO, P., MOTTIS, N. et ZICARI, A. (2012). The Impact of Management Control Systems on Work. Dans: 3ème Etats Généraux du Management 2012: Nouvelles Frontières du Management."
"authors" => array:6 [
0 => array:3 [
"name" => "CAVELIUS Florence"
"bid" => "B00020219"
"slug" => "cavelius-florence"
]
1 => array:3 [
"name" => "GOMEZ Marie-Léandre"
"bid" => "B00006563"
"slug" => "gomez-marie-leandre"
]
2 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
3 => array:3 [
"name" => "LORINO Philippe"
"bid" => "B00000330"
"slug" => "lorino-philippe"
]
4 => array:3 [
"name" => "ZICARI Adrian"
"bid" => "B00265409"
"slug" => "zicari-adrian"
]
5 => array:1 [
"name" => "MOTTIS N."
]
]
"ouvrage" => "3ème Etats Généraux du Management 2012: Nouvelles Frontières du Management"
"keywords" => []
"updatedAt" => "2021-04-19 17:57:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-12-06T13:22:09.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.660292
+"parent": null
}
8 => Essec\Faculty\Model\Contribution {#6222
#_index: "academ_contributions"
#_id: "9482"
#_source: array:18 [
"id" => "9482"
"slug" => "louise-saint-lacroix-cost-analysis-and-decisions"
"yearMonth" => "2018-06"
"year" => "2018"
"title" => "Louise Saint Lacroix: cost analysis and decisions"
"description" => "CAVELIUS, F., KERVEILLANT, M. et LIGONIE, M. (2018). Louise Saint Lacroix: cost analysis and decisions. ESSEC Business School."
"authors" => array:3 [
0 => array:3 [
"name" => "CAVELIUS Florence"
"bid" => "B00020219"
"slug" => "cavelius-florence"
]
1 => array:1 [
"name" => "KERVEILLANT Marie"
]
2 => array:1 [
"name" => "LIGONIE Marion"
]
]
"ouvrage" => ""
"keywords" => array:7 [
0 => "Luxury"
1 => "Cost Analysis"
2 => "Management Control"
3 => "Audit"
4 => "Investment Funds"
5 => "Profitability Study"
6 => "Accounting and Control"
]
"updatedAt" => "2022-10-12 11:13:36"
"publicationUrl" => "http://dspace.essec.fr/handle/essec/6301"
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Etudes de cas déposées"
"en" => "Published cases"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => """
The LSL case is a multi-session case that essentially concerns understanding and analysis of costs, and using costs for strategic decision-making. Its main benefits are that (a) it draws students into a quantitative investigation of the causes of and solutions for poor financial performance, and (b) it enables them to compare two product ranges that have different financial and strategic issues. \n
The case has five assignments and can thus provide a basis for several sessions in the same course.\n
This case is based on a real-life situation: it tells the story of a fictitious haute couture firm called Louise Saint-Lacroix (LSL) which is facing serious financial difficulties, and is being taken over by a Chinese investment fund. The new shareholder intends to turn LSL's economic position around, and wants detailed financial monitoring to do so. Up to this point the firm has been run as a family business with creativity as its main focus.
"""
"en" => """
The LSL case is a multi-session case that essentially concerns understanding and analysis of costs, and using costs for strategic decision-making. Its main benefits are that (a) it draws students into a quantitative investigation of the causes of and solutions for poor financial performance, and (b) it enables them to compare two product ranges that have different financial and strategic issues. \n
The case has five assignments and can thus provide a basis for several sessions in the same course.\n
This case is based on a real-life situation: it tells the story of a fictitious haute couture firm called Louise Saint-Lacroix (LSL) which is facing serious financial difficulties, and is being taken over by a Chinese investment fund. The new shareholder intends to turn LSL's economic position around, and wants detailed financial monitoring to do so. Up to this point the firm has been run as a family business with creativity as its main focus.
"""
]
"authors_fields" => array:2 [
"fr" => "Autre discipline"
"en" => "Other Discipline"
]
"indexedAt" => "2023-12-06T13:22:09.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.660292
+"parent": null
}
9 => Essec\Faculty\Model\Contribution {#6223
#_index: "academ_contributions"
#_id: "9587"
#_source: array:18 [
"id" => "9587"
"slug" => "louise-saint-lacroix-analyse-des-couts-et-decisions"
"yearMonth" => "2018-06"
"year" => "2018"
"title" => "Louise Saint Lacroix : analyse des coûts et décisions"
"description" => "CAVELIUS, F., KERVEILLANT, M. et LIGONIE, M. (2018). Louise Saint Lacroix : analyse des coûts et décisions. ESSEC Business School."
"authors" => array:3 [
0 => array:3 [
"name" => "CAVELIUS Florence"
"bid" => "B00020219"
"slug" => "cavelius-florence"
]
1 => array:1 [
"name" => "KERVEILLANT Marie"
]
2 => array:1 [
"name" => "LIGONIE Marion"
]
]
"ouvrage" => ""
"keywords" => array:7 [
0 => "Luxe"
1 => "Analyse des coûts"
2 => "Contrôle de gestion"
3 => "Audit"
4 => "Fonds d'investissement"
5 => "Etude de rentabilité"
6 => "Accounting and Control"
]
"updatedAt" => "2022-10-12 11:15:19"
"publicationUrl" => "http://dspace.essec.fr/handle/essec/6300"
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Etudes de cas déposées"
"en" => "Published cases"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => """
Le cas LSL porte essentiellement sur la compréhension et l'analyse des coûts et leur utilisation dans le cadre d'une prise de décision stratégique. Ses principaux intérêts sont (a) d'entraîner les étudiants dans une enquête chiffrée sur les causes et solutions d'une faible performance financière, et (b) de leur permettre de comparer deux gammes de produits ayant des enjeux financiers et stratégiques différents.\n
Le cas est composé de cinq dossiers et peut donc constituer le support de plusieurs séances d'un même cours. \n
Ce cas s'inspire d'une situation réelle : il relate l'histoire d'une maison de haute couture nommée Louise Saint-Lacroix (ou LSL) qui, face à d'importantes difficultés financières, se voit reprise par un fonds d'investissement chinois. Ce dernier entend redresser la situation économique de LSL et, pour cela, demande un suivi financier minutieux. Jusque-là, l'entreprise fonctionnait sur un mode familial et était centrée sur la créativité.
"""
"en" => """
Le cas LSL porte essentiellement sur la compréhension et l'analyse des coûts et leur utilisation dans le cadre d'une prise de décision stratégique. Ses principaux intérêts sont (a) d'entraîner les étudiants dans une enquête chiffrée sur les causes et solutions d'une faible performance financière, et (b) de leur permettre de comparer deux gammes de produits ayant des enjeux financiers et stratégiques différents.\n
Le cas est composé de cinq dossiers et peut donc constituer le support de plusieurs séances d'un même cours. \n
Ce cas s'inspire d'une situation réelle : il relate l'histoire d'une maison de haute couture nommée Louise Saint-Lacroix (ou LSL) qui, face à d'importantes difficultés financières, se voit reprise par un fonds d'investissement chinois. Ce dernier entend redresser la situation économique de LSL et, pour cela, demande un suivi financier minutieux. Jusque-là, l'entreprise fonctionnait sur un mode familial et était centrée sur la créativité.
"""
]
"authors_fields" => array:2 [
"fr" => "Autre discipline"
"en" => "Other Discipline"
]
"indexedAt" => "2023-12-06T13:22:09.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.660292
+"parent": null
}
10 => Essec\Faculty\Model\Contribution {#6224
#_index: "academ_contributions"
#_id: "10214"
#_source: array:18 [
"id" => "10214"
"slug" => "quality-of-management-control-information-and-its-public-disclosure-to-the-shareholders-an-empirical-evidence-of-its-usefulness-from-french-listed-companies"
"yearMonth" => "2007-04"
"year" => "2007"
"title" => "Quality of Management Control Information and its Public Disclosure to the Shareholders: an Empirical Evidence of its Usefulness from French Listed Companies"
"description" => "CAVÉLIUS, F. (2007). Quality of Management Control Information and its Public Disclosure to the Shareholders: an Empirical Evidence of its Usefulness from French Listed Companies. Dans: <i>European Accounting Association Congress</i>. Lisbonne: European Accounting Association (EAA)."
"authors" => array:1 [
0 => array:3 [
"name" => "CAVÉLIUS Florence"
"bid" => "B00020219"
"slug" => "cavelius-florence"
]
]
"ouvrage" => "European Accounting Association Congress"
"keywords" => array:1 [
0 => "Quality of disclosure-index-volontary disclosure-management control information"
]
"updatedAt" => "2021-07-13 14:31:29"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "The relationships between events and investor actions, through changes in share prices and volumes, were largely studied in the literature. But two important variables have been omitted: the quality of the disclosure, prerequisite to usefulness of information, and the correlation of external and internal information (Management Control Information). This paper examines the impact of the Management Control Information public disclosure by firms to their shareholders. On the basis of existing literature in Management Control and Finance, and of expectations from regulatory bodies, two indexes of internal and external information quality are constructed, a typology is established, and four hypotheses are tested on a sample of 55 French listed companies. Parametric and non parametric tests are used to compare the impact on share prices and volumes traded on two samples created according to the quality of their disclosure. The results show that the higher the internal quality of information is, provided it is publicly disclosed, the more useful it is for the shareholders¿ decisions and actions. On the contrary, if internal information of lower quality is disclosed, it provides volatility on prices, showing investors¿ uncertainty."
"en" => "The relationships between events and investor actions, through changes in share prices and volumes, were largely studied in the literature. But two important variables have been omitted: the quality of the disclosure, prerequisite to usefulness of information, and the correlation of external and internal information (Management Control Information). This paper examines the impact of the Management Control Information public disclosure by firms to their shareholders. On the basis of existing literature in Management Control and Finance, and of expectations from regulatory bodies, two indexes of internal and external information quality are constructed, a typology is established, and four hypotheses are tested on a sample of 55 French listed companies. Parametric and non parametric tests are used to compare the impact on share prices and volumes traded on two samples created according to the quality of their disclosure. The results show that the higher the internal quality of information is, provided it is publicly disclosed, the more useful it is for the shareholders¿ decisions and actions. On the contrary, if internal information of lower quality is disclosed, it provides volatility on prices, showing investors¿ uncertainty."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-12-06T13:22:09.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.660292
+"parent": null
}
11 => Essec\Faculty\Model\Contribution {#6225
#_index: "academ_contributions"
#_id: "10318"
#_source: array:18 [
"id" => "10318"
"slug" => "confrontation-systemes-de-reporting-et-communication-financiere-grace-a-une-mesure-de-leur-qualite"
"yearMonth" => "2009-05"
"year" => "2009"
"title" => "Confrontation systèmes de reporting et communication financière grâce à une mesure de leur qualité"
"description" => "CAVÉLIUS, F. (2009). Confrontation systèmes de reporting et communication financière grâce à une mesure de leur qualité. Dans: <i>30 ème Congrès de l'Association Francophone de Comptabilité</i>. Strasbourg: AFC."
"authors" => array:1 [
0 => array:3 [
"name" => "CAVÉLIUS Florence"
"bid" => "B00020219"
"slug" => "cavelius-florence"
]
]
"ouvrage" => "30 ème Congrès de l'Association Francophone de Comptabilité"
"keywords" => array:5 [
0 => "Reporting"
1 => "financial communication"
2 => "quality of information"
3 => "public and private disclosure"
4 => "indexes"
]
"updatedAt" => "2021-07-13 14:31:31"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Actes d'une conférence"
"en" => "Conference Proceedings"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => """
Les entreprises cotées communiquent des informations à leurs investisseurs institutionnels au travers de leur reporting interne. Cet article se propose de confronter, grâce à l¿utilisation d¿indices, la qualité des pratiques de communication financière et des systèmes de reporting des entreprises cotées. \n
Il en ressort des différences de qualité au sein de l¿échantillon étudié, qui aboutissent à une typologie des pratiques. Selon les cas, une utilité différente de l¿information pour l¿investisseur se dégage.
"""
"en" => """
The listed companies disclose information to their institutional investors through their internal reporting. This article suggests confronting, thanks to the use of indexes, the quality of the practices of financial communication and the systems of reporting for listed companies. \n
It comes out from it differences in quality within the studied sample, which lead to point out a typology of practices. According to the cases, a different usefulness of information for the investor is enlightened.
"""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-12-06T13:22:09.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.660292
+"parent": null
}
12 => Essec\Faculty\Model\Contribution {#6226
#_index: "academ_contributions"
#_id: "10334"
#_source: array:18 [
"id" => "10334"
"slug" => "le-role-de-linformation-de-gestion-dans-la-relation-dirigeants-actionnaires-le-cas-des-societes-de-capital-investissement"
"yearMonth" => "2009-09"
"year" => "2009"
"title" => "Le rôle de l'information de gestion dans la relation dirigeants-actionnaires : le cas des sociétés de capital investissement"
"description" => "CAVÉLIUS, F. et DESSERTINE, P. (2009). Le rôle de l'information de gestion dans la relation dirigeants-actionnaires : le cas des sociétés de capital investissement. <i>Finance Contrôle Stratégie</i>, 2(12)."
"authors" => array:2 [
0 => array:3 [
"name" => "CAVÉLIUS Florence"
"bid" => "B00020219"
"slug" => "cavelius-florence"
]
1 => array:1 [
"name" => "DESSERTINE Philippe"
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "corporate governance "
1 => "venture capital "
2 => "management control information "
3 => "control "
4 => "cooperation"
]
"updatedAt" => "2021-07-13 14:31:32"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => "2"
"number" => "12"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "L¿exigence et l¿utilisation d¿informations de gestion par le capital investisseur (CI) sont appréciées au travers une étude qualitative. Ce dernier, investisseur actif soucieux de la rentabilité de son investissement, peut être intéressé par une information traditionnellement réservée au dirigeant. Les résultats montrent que les CI s¿impliquent à des degrés divers dans l¿obtention d¿informations de gestion, ce qui se traduit par une association variable aux décisions. Ceci permet de valider une typologie du mode d¿utilisation de ces informations par les CI. Néanmoins, lorsque le CI est actif, l¿information de gestion est le vecteur d¿un véritable partenariat entre dirigeant et investisseur, limité par des difficultés juridiques."
"en" => "The demand and use of management control information (MCI) by Venture Capitalists (VC) are examined through a qualitative study. The latter, active investor concerned with investment return, may be interested by information traditionally reserved to the manager. The results show that the VC are implied to differing levels in obtaining MCI, which is expressed by distinct levels of involvement in the decisions. This makes it possible to enlighten a typology of the way of using this information by the VC. Nevertheless, when the VC is active, the MCI is the vector of a true partnership between manager and investor, limited by legal difficulties."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-12-06T13:22:09.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.660292
+"parent": null
}
13 => Essec\Faculty\Model\Contribution {#6227
#_index: "academ_contributions"
#_id: "10885"
#_source: array:18 [
"id" => "10885"
"slug" => "back-to-basics-or-ready-for-take-off-the-tensions-on-the-role-of-management-controllers-in-the-digital-age"
"yearMonth" => "2020-05"
"year" => "2020"
"title" => "Back to Basics or Ready for Take Off? The Tensions on the Role of Management Controllers in the Digital Age"
"description" => "CAVELIUS, F., ENDENICH, C. et ZICARI, A. (2020). Back to Basics or Ready for Take Off? The Tensions on the Role of Management Controllers in the Digital Age. <i>Accounting Auditing Control</i>, 26(2), pp. 89-123."
"authors" => array:3 [
0 => array:3 [
"name" => "CAVELIUS Florence"
"bid" => "B00020219"
"slug" => "cavelius-florence"
]
1 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
2 => array:3 [
"name" => "ZICARI Adrian"
"bid" => "B00265409"
"slug" => "zicari-adrian"
]
]
"ouvrage" => ""
"keywords" => array:6 [
0 => "Rôle du contrôleur de gestion"
1 => "ère du digital"
2 => "big data"
3 => "business partner"
4 => "digitalisation"
5 => "5V"
]
"updatedAt" => "2023-05-25 12:36:27"
"publicationUrl" => "https://www.cairn.info/revue-comptabilite-controle-audit-2020-2-page-89.htm"
"publicationInfo" => array:3 [
"pages" => "89-123"
"volume" => "26"
"number" => "2"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "À l’ère du digital, les entreprises transforment leur business models mais aussi leur fonction support, incluant la fonction contrôle de gestion. Les contrôleurs de gestion assurent la diffusion de l’information de prise de décisions, mais aussi conseillent les managers à tous les niveaux dans l’entreprise. À la lumière de ce contexte, nous analysons les tensions qui surviennent à l’ère du digital, sur le travail et le rôle des contrôleurs de gestion. Basée sur une étude empirique dans le contexte français, notre étude met en évidence qu’en présence du phénomène de Big Data, les contrôleurs de gestion doivent massivement investir dans la collecte de données et dans des missions de contrôle, de fiabilité et pertinence des données, ce qui leur laisse moins de temps pour conseiller et challenger les managers opérationnels. Néanmoins, si les contrôleurs de gestion évitent de rester enfermés dans ces tâches plus techniques, et lorsqu’ils maîtrisent le Big Data et les nouveaux outils, ils sont activement impliqués dans la transformation digitale de leurs entreprises. Ainsi, ils ajoutent de la valeur à ces données de masse qui arrivent dans l’organisation, en donnant du sens aux données, mettant en évidence des opportunités de business et challengeant les opérationnels grâce à leur connaissance d’expert."
"en" => "In the digital age, companies are transforming their business models but also their support function, including the management control function. Management controllers ensure the dissemination of decision-making information, but also advise managers at all levels of the company. In light of this context, we analyze the tensions that arise in the digital age on the work and role of management controllers. Based on an empirical study in the French context, our study highlights that in the presence of the Big Data phenomenon, management controllers have to invest massively in data collection and in missions of control, reliability and relevance of data, which leaves them less time to advise and challenge operational managers. Nevertheless, if financial controllers avoid being locked into these more technical tasks, and when they master Big Data and new tools, they are actively involved in the digital transformation of their companies. Thus, they add value to the mass data coming into the organization, making sense of the data, highlighting business opportunities and challenging the operational staff with their expert knowledge."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-12-06T13:22:09.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.660292
+"parent": null
}
14 => Essec\Faculty\Model\Contribution {#6228
#_index: "academ_contributions"
#_id: "12905"
#_source: array:18 [
"id" => "12905"
"slug" => "bystanders-or-changemakers-rethinking-the-role-of-management-controllers-in-the-digital-age"
"yearMonth" => "2021-11"
"year" => "2021"
"title" => "Bystanders or Changemakers? Rethinking the Role of Management Controllers in the Digital Age"
"description" => "ENDENICH, C., CAVELIUS, F. et ZICARI, A. (2021). Bystanders or Changemakers? Rethinking the Role of Management Controllers in the Digital Age. Paris: COBS Insights: France."
"authors" => array:3 [
0 => array:3 [
"name" => "CAVELIUS Florence"
"bid" => "B00020219"
"slug" => "cavelius-florence"
]
1 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
2 => array:3 [
"name" => "ZICARI Adrian"
"bid" => "B00265409"
"slug" => "zicari-adrian"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2023-02-02 16:44:43"
"publicationUrl" => "https://cobsinsights.org/2021/11/23/bystanders-or-change-makers-rethinking-the-role-of-management-controllers-in-the-digital-age/"
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Autre"
"en" => "Other"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-12-06T13:22:09.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.660292
+"parent": null
}
15 => Essec\Faculty\Model\Contribution {#6229
#_index: "academ_contributions"
#_id: "14036"
#_source: array:18 [
"id" => "14036"
"slug" => "bystanders-or-changemakers-where-do-management-controllers-fit-in-the-digital-world"
"yearMonth" => "2023-02"
"year" => "2023"
"title" => "Bystanders or Changemakers? Where Do Management Controllers Fit in the Digital World"
"description" => "CAVELIUS, F., ENDENICH, C. et ZICARI, A. (2023). Bystanders or Changemakers? Where Do Management Controllers Fit in the Digital World. Dans: Adrian Zicari, Tom Gamble eds. <i>Responsible Finance and Accounting. Performance and Profit for Better Business, Society and Planet</i>. 1st ed. Routledge."
"authors" => array:3 [
0 => array:3 [
"name" => "CAVELIUS Florence"
"bid" => "B00020219"
"slug" => "cavelius-florence"
]
1 => array:3 [
"name" => "ENDENICH Christoph"
"bid" => "B00683003"
"slug" => "endenich-christoph"
]
2 => array:3 [
"name" => "ZICARI Adrian"
"bid" => "B00265409"
"slug" => "zicari-adrian"
]
]
"ouvrage" => "Responsible Finance and Accounting. Performance and Profit for Better Business, Society and Planet"
"keywords" => []
"updatedAt" => "2023-12-01 09:48:26"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2023-12-06T13:22:09.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.660292
+"parent": null
}
]
"avatar" => "https://faculty.essec.edu/wp-content/uploads/avatars/B00020219.jpg"
"contributionCounts" => 16
"personalLinks" => array:1 [
0 => "<a href="https://scholar.google.com/citations?user=ooWaxRAAAAAJ" target="_blank">Google scholar</a>"
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"docTitle" => "Florence CAVELIUS"
"docSubtitle" => "Professeur enseignant"
"docDescription" => "Département: Comptabilité et contrôle de gestion<br>Campus de Cergy"
"docType" => "cv"
"docPreview" => "<img src="https://faculty.essec.edu/wp-content/uploads/avatars/B00020219.jpg"><span><span>Florence CAVELIUS</span><span>B00020219</span></span>"
]
#_index: "academ_cv"
+lang: "fr"
+"_type": "_doc"
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+"parent": null
}
