Essec\Faculty\Model\Profile {#2216
  #_id: "B00000149"
  #_source: array:40 [
    "bid" => "B00000149"
    "academId" => "1947"
    "slug" => "demeestere-rene"
    "fullName" => "René DEMEESTERE"
    "lastName" => "DEMEESTERE"
    "firstName" => "René"
    "title" => array:2 [
      "fr" => "Professeur émérite"
      "en" => "Emeritus Professor"
    ]
    "email" => "demeestere@essec.edu"
    "status" => "ACTIF"
    "campus" => "Campus de Cergy"
    "departments" => []
    "phone" => "+33 (0)1 34 43 30 05"
    "sites" => []
    "facNumber" => "1947"
    "externalCvUrl" => "https://faculty.essec.edu/en/cv/demeestere-rene/pdf"
    "googleScholarUrl" => ""
    "facOrcId" => "https://orcid.org/"
    "career" => array:2 [
      0 => Essec\Faculty\Model\CareerItem {#2231
        #_index: null
        #_id: null
        #_source: array:7 [
          "startDate" => "1974-11-01"
          "endDate" => null
          "isInternalPosition" => true
          "type" => array:2 [
            "fr" => "Positions académiques principales"
            "en" => "Full-time academic appointments"
          ]
          "label" => array:2 [
            "fr" => "Professeur émérite"
            "en" => "Emeritus Professor"
          ]
          "institution" => array:2 [
            "fr" => "ESSEC Business School"
            "en" => "ESSEC Business School"
          ]
          "country" => array:2 [
            "fr" => "France"
            "en" => "France"
          ]
        ]
        +lang: "en"
        +"parent": Essec\Faculty\Model\Profile {#2216}
      }
      1 => Essec\Faculty\Model\CareerItem {#2232
        #_index: null
        #_id: null
        #_source: array:7 [
          "startDate" => "1943-01-26"
          "endDate" => "1943-01-26"
          "isInternalPosition" => true
          "type" => array:2 [
            "fr" => "Positions académiques principales"
            "en" => "Full-time academic appointments"
          ]
          "label" => array:2 [
            "fr" => "Chercheur Associé"
            "en" => "Research Associate"
          ]
          "institution" => array:2 [
            "fr" => "University of California"
            "en" => "University of California"
          ]
          "country" => array:2 [
            "fr" => "États-Unis"
            "en" => "United States of America"
          ]
        ]
        +lang: "en"
        +"parent": Essec\Faculty\Model\Profile {#2216}
      }
    ]
    "diplomes" => array:3 [
      0 => Essec\Faculty\Model\Diplome {#2218
        #_index: null
        #_id: null
        #_source: array:6 [
          "diplome" => "DIPLOMA"
          "type" => array:2 [
            "fr" => "Diplômes"
            "en" => "Diplomas"
          ]
          "year" => "1975"
          "label" => array:2 [
            "en" => "DESS in Sciences of Economics"
            "fr" => "DESS en Sciences Economiques"
          ]
          "institution" => array:2 [
            "fr" => "Université Paris-Est-Créteil-Val-de-Marne"
            "en" => "Université Paris-Est-Créteil-Val-de-Marne"
          ]
          "country" => array:2 [
            "fr" => "France"
            "en" => "France"
          ]
        ]
        +lang: "en"
        +"parent": Essec\Faculty\Model\Profile {#2216}
      }
      1 => Essec\Faculty\Model\Diplome {#2220
        #_index: null
        #_id: null
        #_source: array:6 [
          "diplome" => "DIPLOMA"
          "type" => array:2 [
            "fr" => "Diplômes"
            "en" => "Diplomas"
          ]
          "year" => "1950"
          "label" => array:2 [
            "en" => "DEA ès Sciences in Management"
            "fr" => "DEA ès Sciences de Gestion"
          ]
          "institution" => array:2 [
            "fr" => "Université Paris Est Créteil"
            "en" => "Université Paris Est Créteil"
          ]
          "country" => array:2 [
            "fr" => "France"
            "en" => "France"
          ]
        ]
        +lang: "en"
        +"parent": Essec\Faculty\Model\Profile {#2216}
      }
      2 => Essec\Faculty\Model\Diplome {#2217
        #_index: null
        #_id: null
        #_source: array:6 [
          "diplome" => "DIPLOMA"
          "type" => array:2 [
            "fr" => "Diplômes"
            "en" => "Diplomas"
          ]
          "year" => "1950"
          "label" => array:2 [
            "en" => "Engineer"
            "fr" => "Ingénieur"
          ]
          "institution" => array:2 [
            "fr" => "École Polytechnique"
            "en" => "École Polytechnique"
          ]
          "country" => array:2 [
            "fr" => "France"
            "en" => "France"
          ]
        ]
        +lang: "en"
        +"parent": Essec\Faculty\Model\Profile {#2216}
      }
    ]
    "bio" => array:2 [
      "fr" => null
      "en" => null
    ]
    "department" => array:2 [
      "fr" => "Comptabilité et contrôle de gestion"
      "en" => "Accounting and Management Control "
    ]
    "site" => array:2 [
      "fr" => ""
      "en" => ""
    ]
    "industrrySectors" => array:2 [
      "fr" => null
      "en" => null
    ]
    "researchFields" => array:2 [
      "fr" => null
      "en" => null
    ]
    "teachingFields" => array:2 [
      "fr" => null
      "en" => null
    ]
    "distinctions" => []
    "teaching" => []
    "otherActivities" => array:12 [
      0 => Essec\Faculty\Model\ExtraActivity {#2221
        #_index: null
        #_id: null
        #_source: array:9 [
          "startDate" => "1943-01-26"
          "endDate" => null
          "year" => null
          "uuid" => "204"
          "type" => array:2 [
            "fr" => "Activités de recherche"
            "en" => "Research activities"
          ]
          "subType" => array:2 [
            "fr" => "Membre d'une association académique"
            "en" => "Member of an academic association"
          ]
          "label" => array:2 [
            "fr" => "Membre de la Commission Comptabilité de Gestion"
            "en" => "Member of the Management Accounting Commission"
          ]
          "institution" => array:2 [
            "fr" => null
            "en" => null
          ]
          "country" => array:2 [
            "fr" => null
            "en" => null
          ]
        ]
        +lang: "en"
        +"parent": Essec\Faculty\Model\Profile {#2216}
      }
      1 => Essec\Faculty\Model\ExtraActivity {#2215
        #_index: null
        #_id: null
        #_source: array:9 [
          "startDate" => "1943-01-26"
          "endDate" => null
          "year" => null
          "uuid" => "204"
          "type" => array:2 [
            "fr" => "Activités de recherche"
            "en" => "Research activities"
          ]
          "subType" => array:2 [
            "fr" => "Membre d'une association académique"
            "en" => "Member of an academic association"
          ]
          "label" => array:2 [
            "fr" => "Membre du Conseil National de la Comptabilité"
            "en" => "Member of National Accounting Council"
          ]
          "institution" => array:2 [
            "fr" => null
            "en" => null
          ]
          "country" => array:2 [
            "fr" => null
            "en" => null
          ]
        ]
        +lang: "en"
        +"parent": Essec\Faculty\Model\Profile {#2216}
      }
      2 => Essec\Faculty\Model\ExtraActivity {#2219
        #_index: null
        #_id: null
        #_source: array:9 [
          "startDate" => "1943-01-26"
          "endDate" => null
          "year" => null
          "uuid" => "204"
          "type" => array:2 [
            "fr" => "Activités de recherche"
            "en" => "Research activities"
          ]
          "subType" => array:2 [
            "fr" => "Membre d'une association académique"
            "en" => "Member of an academic association"
          ]
          "label" => array:2 [
            "fr" => "Membre du Conseil de Recherche, CIMA (Chartered Institute of Management Accountants), London"
            "en" => "Member, Research Board, CIMA (Chartered Institute of Management Accountants), London"
          ]
          "institution" => array:2 [
            "fr" => null
            "en" => null
          ]
          "country" => array:2 [
            "fr" => null
            "en" => null
          ]
        ]
        +lang: "en"
        +"parent": Essec\Faculty\Model\Profile {#2216}
      }
      3 => Essec\Faculty\Model\ExtraActivity {#2222
        #_index: null
        #_id: null
        #_source: array:9 [
          "startDate" => "1943-01-26"
          "endDate" => null
          "year" => null
          "uuid" => "204"
          "type" => array:2 [
            "fr" => "Activités de recherche"
            "en" => "Research activities"
          ]
          "subType" => array:2 [
            "fr" => "Membre d'une association académique"
            "en" => "Member of an academic association"
          ]
          "label" => array:2 [
            "fr" => "Membre de l'Association Française de Comptabilité (AFC)"
            "en" => "Member of the French Accounting Association (AFC)"
          ]
          "institution" => array:2 [
            "fr" => null
            "en" => null
          ]
          "country" => array:2 [
            "fr" => null
            "en" => null
          ]
        ]
        +lang: "en"
        +"parent": Essec\Faculty\Model\Profile {#2216}
      }
      4 => Essec\Faculty\Model\ExtraActivity {#2223
        #_index: null
        #_id: null
        #_source: array:9 [
          "startDate" => "1943-01-26"
          "endDate" => null
          "year" => null
          "uuid" => "204"
          "type" => array:2 [
            "fr" => "Activités de recherche"
            "en" => "Research activities"
          ]
          "subType" => array:2 [
            "fr" => "Membre d'une association académique"
            "en" => "Member of an academic association"
          ]
          "label" => array:2 [
            "fr" => "Membre de l'European Accounting Association (EAA)"
            "en" => "Member of the European Accounting Association (EAA)"
          ]
          "institution" => array:2 [
            "fr" => null
            "en" => null
          ]
          "country" => array:2 [
            "fr" => null
            "en" => null
          ]
        ]
        +lang: "en"
        +"parent": Essec\Faculty\Model\Profile {#2216}
      }
      5 => Essec\Faculty\Model\ExtraActivity {#2224
        #_index: null
        #_id: null
        #_source: array:9 [
          "startDate" => "1943-01-26"
          "endDate" => null
          "year" => null
          "uuid" => "502"
          "type" => array:2 [
            "fr" => "Activités professionnelles"
            "en" => "Professional activities"
          ]
          "subType" => array:2 [
            "fr" => "Consulting"
            "en" => "Consulting"
          ]
          "label" => array:2 [
            "fr" => "Consultant pour CAIXA Banque, EDF-GDF Services, France Telecom, Renault, SNCF"
            "en" => "Consultant for CAIXA Banque, EDF-GDF Services, France Telecom, Renault, SNCF"
          ]
          "institution" => array:2 [
            "fr" => null
            "en" => null
          ]
          "country" => array:2 [
            "fr" => null
            "en" => null
          ]
        ]
        +lang: "en"
        +"parent": Essec\Faculty\Model\Profile {#2216}
      }
      6 => Essec\Faculty\Model\ExtraActivity {#2225
        #_index: null
        #_id: null
        #_source: array:9 [
          "startDate" => null
          "endDate" => null
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          "uuid" => "104"
          "type" => array:2 [
            "fr" => "Activités de recherche"
            "en" => "Research activities"
          ]
          "subType" => array:2 [
            "fr" => "Reviewer  pour un journal"
            "en" => "Reviewer for a journal"
          ]
          "label" => array:2 [
            "fr" => "Relecteur pour European Accounting Review; Management Accounting Research; Revue Française de Gestion"
            "en" => "Reviewer for European Accounting Review; Management Accounting Research; Revue Française de Gestion"
          ]
          "institution" => array:2 [
            "fr" => null
            "en" => null
          ]
          "country" => array:2 [
            "fr" => null
            "en" => null
          ]
        ]
        +lang: "en"
        +"parent": Essec\Faculty\Model\Profile {#2216}
      }
      7 => Essec\Faculty\Model\ExtraActivity {#2226
        #_index: null
        #_id: null
        #_source: array:9 [
          "startDate" => "1943-01-26"
          "endDate" => null
          "year" => null
          "uuid" => "103"
          "type" => array:2 [
            "fr" => "Activités de recherche"
            "en" => "Research activities"
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          "subType" => array:2 [
            "fr" => "Membre d'un comité de lecture"
            "en" => "Editorial Board Membership"
          ]
          "label" => array:2 [
            "fr" => "Membre du Comité Scientifique de Rédaction"
            "en" => "Member of the Scientific Committee"
          ]
          "institution" => array:2 [
            "fr" => null
            "en" => null
          ]
          "country" => array:2 [
            "fr" => null
            "en" => null
          ]
        ]
        +lang: "en"
        +"parent": Essec\Faculty\Model\Profile {#2216}
      }
      8 => Essec\Faculty\Model\ExtraActivity {#2227
        #_index: null
        #_id: null
        #_source: array:9 [
          "startDate" => "1943-01-26"
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          "uuid" => "102"
          "type" => array:2 [
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            "en" => "Research activities"
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          "subType" => array:2 [
            "fr" => "Co-direction d'une revue - Co-rédacteur en chef"
            "en" => "Senior or Associate Editor"
          ]
          "label" => array:2 [
            "fr" => "Membre du Comité de Rédaction"
            "en" => "Member of the Redaction Committee"
          ]
          "institution" => array:2 [
            "fr" => null
            "en" => null
          ]
          "country" => array:2 [
            "fr" => null
            "en" => null
          ]
        ]
        +lang: "en"
        +"parent": Essec\Faculty\Model\Profile {#2216}
      }
      9 => Essec\Faculty\Model\ExtraActivity {#2228
        #_index: null
        #_id: null
        #_source: array:9 [
          "startDate" => "2001-01-01"
          "endDate" => "2006-12-31"
          "year" => "2001"
          "uuid" => "103"
          "type" => array:2 [
            "fr" => "Activités de recherche"
            "en" => "Research activities"
          ]
          "subType" => array:2 [
            "fr" => "Membre d'un comité de lecture"
            "en" => "Editorial Board Membership"
          ]
          "label" => array:2 [
            "fr" => "Membre du comité de lecture - Management Accounting Research"
            "en" => "Editorial board membership - Management Accounting Research"
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          "institution" => array:2 [
            "fr" => null
            "en" => null
          ]
          "country" => array:2 [
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          ]
        ]
        +lang: "en"
        +"parent": Essec\Faculty\Model\Profile {#2216}
      }
      10 => Essec\Faculty\Model\ExtraActivity {#2229
        #_index: null
        #_id: null
        #_source: array:9 [
          "startDate" => "1993-01-01"
          "endDate" => "2011-12-31"
          "year" => "1993"
          "uuid" => "103"
          "type" => array:2 [
            "fr" => "Activités de recherche"
            "en" => "Research activities"
          ]
          "subType" => array:2 [
            "fr" => "Membre d'un comité de lecture"
            "en" => "Editorial Board Membership"
          ]
          "label" => array:2 [
            "fr" => "Membre du comité de lecture - Politiques et Management Public"
            "en" => "Editorial board membership - Politiques et Management Public"
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            "fr" => null
            "en" => null
          ]
          "country" => array:2 [
            "fr" => null
            "en" => null
          ]
        ]
        +lang: "en"
        +"parent": Essec\Faculty\Model\Profile {#2216}
      }
      11 => Essec\Faculty\Model\ExtraActivity {#2230
        #_index: null
        #_id: null
        #_source: array:9 [
          "startDate" => "2011-01-01"
          "endDate" => "2016-12-31"
          "year" => "2011"
          "uuid" => "103"
          "type" => array:2 [
            "fr" => "Activités de recherche"
            "en" => "Research activities"
          ]
          "subType" => array:2 [
            "fr" => "Membre d'un comité de lecture"
            "en" => "Editorial Board Membership"
          ]
          "label" => array:2 [
            "fr" => "Membre du comité de lecture - Revue Française de Gestion"
            "en" => "Editorial board membership - Revue Française de Gestion"
          ]
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            "fr" => null
            "en" => null
          ]
          "country" => array:2 [
            "fr" => null
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          ]
        ]
        +lang: "en"
        +"parent": Essec\Faculty\Model\Profile {#2216}
      }
    ]
    "theses" => []
    "indexedAt" => "2024-12-22T06:21:25.000Z"
    "contributions" => array:66 [
      0 => Essec\Faculty\Model\Contribution {#2234
        #_index: "academ_contributions"
        #_id: "1278"
        #_source: array:18 [
          "id" => "1278"
          "slug" => "gestion-publique-quest-ce-qui-a-change-depuis-25-ans"
          "yearMonth" => "2008-01"
          "year" => "2008"
          "title" => "Gestion publique : qu'est-ce qui a changé depuis 25 ans ?"
          "description" => "DEMEESTERE, R. et ORANGE, G. (2008). Gestion publique : qu'est-ce qui a changé depuis 25 ans ? <i>Politiques et Management Public</i>, 26(3), pp. 127-147."
          "authors" => array:2 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
            1 => array:1 [
              "name" => "ORANGE G."
            ]
          ]
          "ouvrage" => ""
          "keywords" => array:8 [
            0 => "Compétences"
            1 => "Contrôle de gestion"
            2 => "Décentralisation"
            3 => "Déconcentration"
            4 => "Gestion publique"
            5 => "Lolf"
            6 => "Management"
            7 => "Performance"
          ]
          "updatedAt" => "2021-07-13 14:30:18"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "127-147"
            "volume" => "26"
            "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" => "Le paysage institutionnel français a subi depuis 25 ans, et surtout ces dernières années, de profondes inflexions dans trois domaines. Le premier est le passage progressif d'un Etat unitaire à une forme hybride mi-décentralisée mi-déconcentrée, qui témoigne de la permanence d'une exception française au sein de l'Europe. A côté d'un Etat central qui entend contrôler la plus grande part des fonds publics, une kyrielle de lieux de pouvoirs locaux s'échinent à tirer le maximum de la manne financière en provenance de Paris. Le second changement porte sur les règles de gestion avec comme fait majeur l'instauration de la lolf. Mais les transformations les moins visibles, il faut les chercher dans le quotidien de l'action publique dont les méthodes ont été progressivement bousculées par l'introduction de multiples outils de gestion associée à la recherche de la performance publique. A quels rythmes ces réformes ont-elles progressé ? Quelle est la portée des changements institués ? Quels en sont les freins vers une gestion publique efficace au service des citoyens ? L'article brosse de ce large tableau un bilan contrasté....."
            "en" => "Le paysage institutionnel français a subi depuis 25 ans, et surtout ces dernières années, de profondes inflexions dans trois domaines. Le premier est le passage progressif d'un Etat unitaire à une forme hybride mi-décentralisée mi-déconcentrée, qui témoigne de la permanence d'une exception française au sein de l'Europe. A côté d'un Etat central qui entend contrôler la plus grande part des fonds publics, une kyrielle de lieux de pouvoirs locaux s'échinent à tirer le maximum de la manne financière en provenance de Paris. Le second changement porte sur les règles de gestion avec comme fait majeur l'instauration de la lolf. Mais les transformations les moins visibles, il faut les chercher dans le quotidien de l'action publique dont les méthodes ont été progressivement bousculées par l'introduction de multiples outils de gestion associée à la recherche de la performance publique. A quels rythmes ces réformes ont-elles progressé ? Quelle est la portée des changements institués ? Quels en sont les freins vers une gestion publique efficace au service des citoyens ? L'article brosse de ce large tableau un bilan contrasté....."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      1 => Essec\Faculty\Model\Contribution {#2236
        #_index: "academ_contributions"
        #_id: "1468"
        #_source: array:18 [
          "id" => "1468"
          "slug" => "la-comptabilite-communale-evolutions-et-perspectives"
          "yearMonth" => "1994-01"
          "year" => "1994"
          "title" => "La comptabilité communale : évolutions et perspectives"
          "description" => "DEMEESTERE, R. (1994). La comptabilité communale : évolutions et perspectives. <i>Revue Française de Finances Publiques</i>, pp. 7-12."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2020-12-17 17:55:06"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "7-12"
            "volume" => null
            "number" => null
          ]
          "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" => "Cet article retrace les évolutions du cadre budgétaire et comptable des communes en France, pour ensuite examiner les choix retenus dans le nouveau projet (M14) de cadre budgétaire et comptable , certaines caractéristiques sont comparées avec celles existant dans d'autres pays européens."
            "en" => "This article looks at the budget and accounts framework used by French cities during the last thirty years and analyses the new project (M14) of budget and chart of accounts currently being implemented , some characteristics of these systems are compared with those used in other European countries."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      2 => Essec\Faculty\Model\Contribution {#2238
        #_index: "academ_contributions"
        #_id: "1485"
        #_source: array:18 [
          "id" => "1485"
          "slug" => "la-determination-des-couts-en-comptabilite-et-controle-de-gestion"
          "yearMonth" => "2000-01"
          "year" => "2000"
          "title" => "La détermination des coûts en comptabilité et contrôle de gestion"
          "description" => "DEMEESTERE, R. (2000). La détermination des coûts en comptabilité et contrôle de gestion. <i>Revue de la Concurrence et de la Consommation</i>, pp. 21-23."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2021-07-13 14:30:25"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "21-23"
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Articles"
            "en" => "Journal articles"
          ]
          "support_type" => array:2 [
            "fr" => "Revue professionnelle"
            "en" => "Professional journal"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "L'article examine les étapes d'un calcul de coûts et les principales difficultés que l'on peut avoir à résoudre dans une telle démarche, pour ensuite considérer ces questions dans le contexte d'une détermination de prix prédateurs."
            "en" => "After considering the main steps and difficulties to be overcome when calculating a cost, the article considers the possible uses of cost analysis in the determination of a predatory pricing practice."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      3 => Essec\Faculty\Model\Contribution {#2235
        #_index: "academ_contributions"
        #_id: "1510"
        #_source: array:18 [
          "id" => "1510"
          "slug" => "la-gestion-des-processus-letat-de-la-pratique-dans-de-grandes-entreprises"
          "yearMonth" => "1999-03"
          "year" => "1999"
          "title" => "La gestion des processus : l'état de la pratique dans de grandes entreprises"
          "description" => "DEMEESTERE, R., LORINO, P. et MOTTIS, N. (1999). La gestion des processus : l'état de la pratique dans de grandes entreprises. <i>Echanges</i>, pp. 33-38."
          "authors" => array:3 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
            1 => array:3 [
              "name" => "LORINO Philippe"
              "bid" => "B00000330"
              "slug" => "lorino-philippe"
            ]
            2 => array:1 [
              "name" => "MOTTIS N."
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2021-07-13 14:30:25"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "33-38"
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Articles"
            "en" => "Journal articles"
          ]
          "support_type" => array:2 [
            "fr" => "Revue professionnelle"
            "en" => "Professional journal"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "Sept cas de mise en place de gestion des processus, dans de grandes entreprises de divers secteurs, permettent de cerner la typologie des situations de départ, les objectifs poursuivis, les caractéristiques de la démarche et les acteurs impliqués. L'absence de la fonction contrôle de gestion y est souvent constatée."
            "en" => "Seven cases of business process management are presented. Their implementation took place in different sectors of activity. On that basis, the authors try to define a typology of starting situations, the pursued objectives, the methods of implementation and the type of actors involved. In several cases, the management control function seems to be hardly involved."
          ]
          "authors_fields" => array:2 [
            "fr" => "Autre discipline"
            "en" => "Other Discipline"
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      4 => Essec\Faculty\Model\Contribution {#2239
        #_index: "academ_contributions"
        #_id: "5735"
        #_source: array:18 [
          "id" => "5735"
          "slug" => "developments-in-management-accounting-in-france"
          "yearMonth" => "1991-09"
          "year" => "1991"
          "title" => "Developments in Management Accounting in France"
          "description" => "DEMEESTERE, R. (1991). Developments in Management Accounting in France."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "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" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      5 => Essec\Faculty\Model\Contribution {#2233
        #_index: "academ_contributions"
        #_id: "1586"
        #_source: array:18 [
          "id" => "1586"
          "slug" => "la-transversalite-gestion-des-processus-et-des-projets"
          "yearMonth" => "1995-06"
          "year" => "1995"
          "title" => "La transversalité : gestion des processus et des projets"
          "description" => "DEMEESTERE, R. (1995). La transversalité : gestion des processus et des projets. <i>Revue Française de Gestion</i>, pp. 52-54."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2020-12-17 17:55:06"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "52-54"
            "volume" => null
            "number" => null
          ]
          "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" => "Cet article retrace l'origine des analyses de processus dans le domaine de la qualité et de la gestion industrielle pour en souligner l'intérêt dans le domaine du pilotage et en montrer les implications sur les démarches de contrôle de gestion."
            "en" => "This article describes the origins of cross-functional process analysis and outlines the opportunities of process performance management and the necessary evolutions it implies for the field of management control."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      6 => Essec\Faculty\Model\Contribution {#2237
        #_index: "academ_contributions"
        #_id: "1603"
        #_source: array:18 [
          "id" => "1603"
          "slug" => "lambiguite-de-la-notion-de-responsabilite-en-controle-de-gestion"
          "yearMonth" => "2001-06"
          "year" => "2001"
          "title" => "L'ambiguïté de la notion de responsabilité en Contrôle de Gestion"
          "description" => "DEMEESTERE, R. (2001). L'ambiguïté de la notion de responsabilité en Contrôle de Gestion. <i>Politiques et Management Public</i>, pp. 79-100."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2021-07-13 14:30:28"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "79-100"
            "volume" => null
            "number" => null
          ]
          "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" => "La gestion par centre de responsabilité propose un certain nombre de principes de management qui sont a priori simples et séduisants. Sa mise en oeuvre, qui reste limitée dans le secteur public en France, révèle l'existence de différentes questions à régler et de choix à effectuer entre différentes variantes de ce modèle."
            "en" => "Management by responsibility centers is based on simple and attractive principles. Its implementation, which remains quite limited in the French public sector, shows that various choices have to be made and that the model has different patterns."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      7 => Essec\Faculty\Model\Contribution {#2240
        #_index: "academ_contributions"
        #_id: "6328"
        #_source: array:18 [
          "id" => "6328"
          "slug" => "la-planification-dans-les-villes"
          "yearMonth" => "1987-06"
          "year" => "1987"
          "title" => "La planification dans les villes"
          "description" => "DEMEESTERE, R. (1987). La planification dans les villes."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "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" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      8 => Essec\Faculty\Model\Contribution {#2241
        #_index: "academ_contributions"
        #_id: "6386"
        #_source: array:18 [
          "id" => "6386"
          "slug" => "le-controle-de-gestion-un-apercu-des-evolutions-actuelles-en-france"
          "yearMonth" => "1988-04"
          "year" => "1988"
          "title" => "Le contrôle de gestion : un aperçu des évolutions actuelles en France"
          "description" => "DEMEESTERE, R. (1988). Le contrôle de gestion : un aperçu des évolutions actuelles en France."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "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" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      9 => Essec\Faculty\Model\Contribution {#2242
        #_index: "academ_contributions"
        #_id: "2207"
        #_source: array:18 [
          "id" => "2207"
          "slug" => "penser-la-gestion-des-competences"
          "yearMonth" => "2003-09"
          "year" => "2003"
          "title" => "Penser la gestion des compétences"
          "description" => "LORINO, P., DEMEESTERE, R. et GENESTET, V. (2003). Penser la gestion des compétences. <i>L'Expansion Management Review</i>, pp. 72-78."
          "authors" => array:3 [
            0 => array:3 [
              "name" => "LORINO Philippe"
              "bid" => "B00000330"
              "slug" => "lorino-philippe"
            ]
            1 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
            2 => array:1 [
              "name" => "GENESTET V."
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2021-07-13 14:30:46"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "72-78"
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Articles"
            "en" => "Journal articles"
          ]
          "support_type" => array:2 [
            "fr" => "Revue professionnelle"
            "en" => "Professional journal"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "Au-delà des discours, la gestion des compétences dans les entreprises présente de sérieuses limites. Toutefois, si l'on se donne les moyens d'identifier et d'exploiter les marges de manœuvre existantes (options opérationnelles et technologiques), celles-ci ne sont pas une fatalité. La démarche adéquate s'attache à faire le lien entre la stratégie et les compétences individuelles via les systèmes d'action concrets de l'entreprise (activités et processus) et demande une implication claire de la direction générale."
            "en" => "Beyond official communications, competence management in firms meets serious difficulties. However if managers take it seriously and follow right ways to identify and exploit existing room for action (operationnal and technological options), those difficulties can be avoided. The adequate method relates strategy and individual competency through concrete action systems (activities and business processes). It also requires the strong commitment of corporate decision makers."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      10 => Essec\Faculty\Model\Contribution {#2243
        #_index: "academ_contributions"
        #_id: "6725"
        #_source: array:18 [
          "id" => "6725"
          "slug" => "municipal-accounting-reform-in-france"
          "yearMonth" => "1992-09"
          "year" => "1992"
          "title" => "Municipal Accounting Reform in France"
          "description" => "DEMEESTERE, R. (1992). Municipal Accounting Reform in France."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "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" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      11 => Essec\Faculty\Model\Contribution {#2244
        #_index: "academ_contributions"
        #_id: "2265"
        #_source: array:18 [
          "id" => "2265"
          "slug" => "pour-une-reforme-de-la-comptabilite-publique"
          "yearMonth" => "1999-03"
          "year" => "1999"
          "title" => "Pour une réforme de la comptabilité publique"
          "description" => "DEMEESTERE, R. (1999). Pour une réforme de la comptabilité publique. <i>Revue Française de Finances Publiques</i>, pp. 137-149."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2020-12-17 17:55:06"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "137-149"
            "volume" => null
            "number" => null
          ]
          "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'article présente différents arguments plaidant pour une réforme de la comptabilité publique (comptabilité patrimoniale, rattachement à la période ...), associée à des réformes de gestion de l'administration française."
            "en" => "This paper argues for a reform of government accounting (accrual accounting ...), associated with management changes in French public administration."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      12 => Essec\Faculty\Model\Contribution {#2245
        #_index: "academ_contributions"
        #_id: "2267"
        #_source: array:18 [
          "id" => "2267"
          "slug" => "pour-une-vue-pragmatique-de-la-comptabilite"
          "yearMonth" => "2005-01"
          "year" => "2005"
          "title" => "Pour une vue pragmatique de la comptabilité"
          "description" => "DEMEESTERE, R. (2005). Pour une vue pragmatique de la comptabilité. <i>Revue Française de Gestion</i>."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2020-12-17 17:55:06"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => null
            "volume" => null
            "number" => null
          ]
          "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" => "Le pragmatisme substitue à la recherche de la vérité la poursuite de connaissances utiles et recours au langage comme moyen d'action plutôt que comme représentation de la réalité. Ce texte s'attache à développer un point de vue pragmatique sur les choix comptables."
            "en" => "Pragmatism substitue the process of building useful beliefs to the pursuit of truth. It uses language as action rather than representation of reality. In this text we explore à pragmatic viewpoint on accounting choices."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      13 => Essec\Faculty\Model\Contribution {#2246
        #_index: "academ_contributions"
        #_id: "6757"
        #_source: array:18 [
          "id" => "6757"
          "slug" => "nouvelles-tendances-du-controle-de-gestion"
          "yearMonth" => "1990-05"
          "year" => "1990"
          "title" => "Nouvelles tendances du contrôle de gestion"
          "description" => "DEMEESTERE, R. (1990). Nouvelles tendances du contrôle de gestion."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "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" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      14 => Essec\Faculty\Model\Contribution {#2247
        #_index: "academ_contributions"
        #_id: "2294"
        #_source: array:18 [
          "id" => "2294"
          "slug" => "processus-et-performance-dans-le-secteur-public"
          "yearMonth" => "2003-06"
          "year" => "2003"
          "title" => "Processus et performance dans le secteur public"
          "description" => "DEMEESTERE, R. et LORINO, P. (2003). Processus et performance dans le secteur public. <i>L'Expansion Management Review</i>, pp. 58-63."
          "authors" => array:2 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
            1 => array:3 [
              "name" => "LORINO Philippe"
              "bid" => "B00000330"
              "slug" => "lorino-philippe"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2021-07-13 14:30:49"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "58-63"
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Articles"
            "en" => "Journal articles"
          ]
          "support_type" => array:2 [
            "fr" => "Revue professionnelle"
            "en" => "Professional journal"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "Le management des processus est une voie d'amélioration de la performance des services publics. L'article le montre en présentant une méthodologie de management des processus illustrée par différents exemples d'opérations de ce type (société d'HLM, EDF, GDF Services)."
            "en" => "Process management is a good way to improve performance in public organizations. The paper presents a methodology of process management, with different examples of implementation in public organizations (low cost housing, electric utility)."
          ]
          "authors_fields" => array:2 [
            "fr" => "Autre discipline"
            "en" => "Other Discipline"
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      15 => Essec\Faculty\Model\Contribution {#2248
        #_index: "academ_contributions"
        #_id: "2334"
        #_source: array:18 [
          "id" => "2334"
          "slug" => "que-peut-on-attendre-dune-comptabilite-de-gestion-dans-le-secteur-public"
          "yearMonth" => "2000-12"
          "year" => "2000"
          "title" => "Que peut-on attendre d'une comptabilité de gestion dans le secteur public ?"
          "description" => "DEMEESTERE, R. (2000). Que peut-on attendre d'une comptabilité de gestion dans le secteur public ? <i>Politiques et Management Public</i>, pp. 19-46."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2021-07-13 14:30:50"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "19-46"
            "volume" => null
            "number" => null
          ]
          "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" => "La comptabilité de gestion est une modélisation économique. Comme pour tout modèle, son usage implique un certain nombre de précautions. De plus, sa mise en oeuvre efficace repose sur une analyse précise des besoins d'information à satisfaire, sur une bonne adaptation aux choix d'organisation du pilotage et également sur une cohérence avec la démarche budgétaire."
            "en" => "Management accounting is an economic modelling. It implies that a few pitfalls must be avoided. An effective implementation relies on an evaluation of the future uses of that information, on a good adaptation on the choices made for organizing performance and also on a good coherence with the budgeting process."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      16 => Essec\Faculty\Model\Contribution {#2249
        #_index: "academ_contributions"
        #_id: "2345"
        #_source: array:18 [
          "id" => "2345"
          "slug" => "quelle-demarche-de-pilotage-pour-une-collectivite-territoriale"
          "yearMonth" => "1996-01"
          "year" => "1996"
          "title" => "Quelle démarche de pilotage pour une collectivité territoriale ?"
          "description" => "DEMEESTERE, R. (1996). Quelle démarche de pilotage pour une collectivité territoriale ? <i>Revue Française de Finances Publiques</i>, pp. 55-60."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2020-12-17 17:55:06"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "55-60"
            "volume" => null
            "number" => null
          ]
          "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" => "Après avoir présenté les limites des modes de contrôle traditionnels (contrôle budgétaire,...), l'article examine les principaux principes permettant de construire une démarche de pilotage d'une collectivité locale."
            "en" => "After showing the limits of traditional control systems (budget control,...), this article presents different principles for organizing the management of a local authority."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      17 => Essec\Faculty\Model\Contribution {#2250
        #_index: "academ_contributions"
        #_id: "690"
        #_source: array:18 [
          "id" => "690"
          "slug" => "atelier-2-dispositifs-la-formation-des-fonctionnaires-dans-les-ecoles-dapplication"
          "yearMonth" => "1986-02"
          "year" => "1986"
          "title" => "Atelier 2 - Dispositifs La formation des fonctionnaires dans les écoles d'application"
          "description" => "DEMEESTERE, R. (1986). Atelier 2 - Dispositifs La formation des fonctionnaires dans les écoles d'application. <i>Cahier du CFPC</i>, pp. 48-50."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2021-07-13 14:30:01"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "48-50"
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Articles"
            "en" => "Journal articles"
          ]
          "support_type" => array:2 [
            "fr" => "Revue professionnelle"
            "en" => "Professional journal"
          ]
          "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" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      18 => Essec\Faculty\Model\Contribution {#2251
        #_index: "academ_contributions"
        #_id: "1240"
        #_source: array:18 [
          "id" => "1240"
          "slug" => "formation-au-controle-de-gestion-le-cas-des-muncipalites"
          "yearMonth" => "1986-09"
          "year" => "1986"
          "title" => "Formation au contrôle de gestion : le cas des muncipalités"
          "description" => "DEMEESTERE, R. (1986). Formation au contrôle de gestion : le cas des muncipalités. <i>Formation et Gestion</i>, pp. 91-95."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2021-07-13 14:30:17"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "91-95"
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Articles"
            "en" => "Journal articles"
          ]
          "support_type" => array:2 [
            "fr" => "Revue professionnelle"
            "en" => "Professional journal"
          ]
          "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" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      19 => Essec\Faculty\Model\Contribution {#2252
        #_index: "academ_contributions"
        #_id: "1604"
        #_source: array:18 [
          "id" => "1604"
          "slug" => "lanalyse-des-couts-public-et-prive"
          "yearMonth" => "2007-09"
          "year" => "2007"
          "title" => "L'analyse des coûts: public et privé"
          "description" => "DEMEESTERE, R. (2007). L'analyse des coûts: public et privé. <i>Politiques et Management Public</i>, pp. 101-114."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2021-07-13 14:30:28"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "101-114"
            "volume" => null
            "number" => null
          ]
          "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" => null
            "en" => null
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      20 => Essec\Faculty\Model\Contribution {#2253
        #_index: "academ_contributions"
        #_id: "1796"
        #_source: array:18 [
          "id" => "1796"
          "slug" => "les-demarches-strategiques-de-planification-des-villes-origines-exemples-et-questions"
          "yearMonth" => "1992-01"
          "year" => "1992"
          "title" => "Les démarches stratégiques de planification des villes : origines, exemples et questions"
          "description" => "DEMEESTERE, R. et PADIOLEAU, J.G. (1992). Les démarches stratégiques de planification des villes : origines, exemples et questions. <i>Les Annales de la Recherche Urbaine</i>, pp. 28-39."
          "authors" => array:2 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
            1 => array:1 [
              "name" => "PADIOLEAU J.-G."
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2021-07-13 14:30:34"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "28-39"
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Articles"
            "en" => "Journal articles"
          ]
          "support_type" => array:2 [
            "fr" => "Revue professionnelle"
            "en" => "Professional journal"
          ]
          "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" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      21 => Essec\Faculty\Model\Contribution {#2254
        #_index: "academ_contributions"
        #_id: "1890"
        #_source: array:18 [
          "id" => "1890"
          "slug" => "les-villes-apprennent-a-maitriser-leur-gestion"
          "yearMonth" => "1986-04"
          "year" => "1986"
          "title" => "Les villes apprennent à maîtriser leur gestion"
          "description" => "DEMEESTERE, R. (1986). Les villes apprennent à maîtriser leur gestion. <i>Le Moniteur des Travaux Publics et du Bâtiment</i>, pp. 57-58."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2021-07-13 14:30:37"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "57-58"
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Articles"
            "en" => "Journal articles"
          ]
          "support_type" => array:2 [
            "fr" => "Revue professionnelle"
            "en" => "Professional journal"
          ]
          "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" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      22 => Essec\Faculty\Model\Contribution {#2255
        #_index: "academ_contributions"
        #_id: "1912"
        #_source: array:18 [
          "id" => "1912"
          "slug" => "levolution-des-modes-de-gestion-de-leau"
          "yearMonth" => "1987-01"
          "year" => "1987"
          "title" => "L'évolution des modes de gestion de l'eau"
          "description" => "DEMEESTERE, R. (1987). L'évolution des modes de gestion de l'eau. <i>Correspondance Municipale</i>, pp. 30-36."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2021-07-13 14:30:37"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "30-36"
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Articles"
            "en" => "Journal articles"
          ]
          "support_type" => array:2 [
            "fr" => "Revue professionnelle"
            "en" => "Professional journal"
          ]
          "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" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      23 => Essec\Faculty\Model\Contribution {#2256
        #_index: "academ_contributions"
        #_id: "2113"
        #_source: array:18 [
          "id" => "2113"
          "slug" => "nouvelles-tendances-du-controle-de-gestion-en-milieu-industriel"
          "yearMonth" => "1990-03"
          "year" => "1990"
          "title" => "Nouvelles tendances du contrôle de gestion en milieu industriel"
          "description" => "DEMEESTERE, R. (1990). Nouvelles tendances du contrôle de gestion en milieu industriel. <i>L'Entreprise Logistique</i>, pp. 59-66."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2021-07-13 14:30:43"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "59-66"
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Articles"
            "en" => "Journal articles"
          ]
          "support_type" => array:2 [
            "fr" => "Revue professionnelle"
            "en" => "Professional journal"
          ]
          "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" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      24 => Essec\Faculty\Model\Contribution {#2257
        #_index: "academ_contributions"
        #_id: "2529"
        #_source: array:18 [
          "id" => "2529"
          "slug" => "strategie-et-systeme-dinformation-de-gestion-vers-une-meilleure-integration"
          "yearMonth" => "1991-09"
          "year" => "1991"
          "title" => "Stratégie et système d'information de gestion : vers une meilleure intégration"
          "description" => "DEMEESTERE, R. (1991). Stratégie et système d'information de gestion : vers une meilleure intégration. <i>Revue Française de Comptabilité</i>, pp. 64-71."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2020-12-17 17:55:06"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "64-71"
            "volume" => null
            "number" => null
          ]
          "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" => null
            "en" => null
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      25 => Essec\Faculty\Model\Contribution {#2258
        #_index: "academ_contributions"
        #_id: "2849"
        #_source: array:18 [
          "id" => "2849"
          "slug" => "vers-un-management-des-collectivites-locales"
          "yearMonth" => "1987-05"
          "year" => "1987"
          "title" => "Vers un management des collectivités locales"
          "description" => "DEMEESTERE, R. (1987). Vers un management des collectivités locales. <i>Les Cahiers du C.F.P.C.</i> pp. 4-9."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2021-07-13 14:31:04"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "4-9"
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Articles"
            "en" => "Journal articles"
          ]
          "support_type" => array:2 [
            "fr" => "Revue professionnelle"
            "en" => "Professional journal"
          ]
          "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" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      26 => Essec\Faculty\Model\Contribution {#2259
        #_index: "academ_contributions"
        #_id: "2914"
        #_source: array:18 [
          "id" => "2914"
          "slug" => "y-a-t-il-une-specificite-du-controle-de-gestion-dans-le-secteur-public"
          "yearMonth" => "1989-12"
          "year" => "1989"
          "title" => "Y-a-t-il une spécificité du contrôle de gestion dans le secteur public ?"
          "description" => "DEMEESTERE, R. (1989). Y-a-t-il une spécificité du contrôle de gestion dans le secteur public ? <i>Politiques et Management Public</i>, pp. 33-45."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2021-07-13 14:31:06"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "33-45"
            "volume" => null
            "number" => null
          ]
          "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" => null
            "en" => null
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      27 => Essec\Faculty\Model\Contribution {#2260
        #_index: "academ_contributions"
        #_id: "3310"
        #_source: array:18 [
          "id" => "3310"
          "slug" => "services-urbains-et-gestion-locale"
          "yearMonth" => "1988-01"
          "year" => "1988"
          "title" => "Services urbains et gestion locale"
          "description" => "DEMEESTERE, R., LALU, C. et SIMONETTI, E. (1988). <i>Services urbains et gestion locale</i>. La Documentation Française, 100 pages."
          "authors" => array:3 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
            1 => array:1 [
              "name" => "LALU C."
            ]
            2 => array:1 [
              "name" => "SIMONETTI E."
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2021-09-06 14:06:32"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => null
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Livres"
            "en" => "Books"
          ]
          "support_type" => array:2 [
            "fr" => "Editeur"
            "en" => "Publisher"
          ]
          "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" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      28 => Essec\Faculty\Model\Contribution {#2261
        #_index: "academ_contributions"
        #_id: "7931"
        #_source: array:18 [
          "id" => "7931"
          "slug" => "business-process-management-case-studies-of-different-companies-and-hypotheses-for-further-research"
          "yearMonth" => "1997-01"
          "year" => "1997"
          "title" => "Business Process Management : Case Studies of Different Companies and Hypotheses for Further Research."
          "description" => "DEMEESTERE, R., LORINO, P. et MOTTIS, N. (1997). <i>Business Process Management : Case Studies of Different Companies and Hypotheses for Further Research.</i> ESSEC Business School."
          "authors" => array:3 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
            1 => array:3 [
              "name" => "LORINO Philippe"
              "bid" => "B00000330"
              "slug" => "lorino-philippe"
            ]
            2 => array:1 [
              "name" => "MOTTIS N."
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2020-12-17 21:00:33"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => null
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Documents de travail"
            "en" => "Working Papers"
          ]
          "support_type" => array:2 [
            "fr" => "Editeur"
            "en" => "Publisher"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "Ce  texte compare les démarches de pilotage de processus engagées par différentes entreprises et formule des hypothèses pour les futures recherches à engager dans ce domaine."
            "en" => "This paper presents different case studies of business process management and draws a few hypothesis for further  research in this area."
          ]
          "authors_fields" => array:2 [
            "fr" => "Autre discipline"
            "en" => "Other Discipline"
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      29 => Essec\Faculty\Model\Contribution {#2262
        #_index: "academ_contributions"
        #_id: "8115"
        #_source: array:18 [
          "id" => "8115"
          "slug" => "la-comptabilite-de-gestion-une-modelisation-de-lentreprise"
          "yearMonth" => "1998-03"
          "year" => "1998"
          "title" => "La comptabilité de gestion : une modèlisation de l'entreprise ?"
          "description" => "DEMEESTERE, R. (1998). <i>La comptabilité de gestion : une modèlisation de l'entreprise ?</i> ESSEC Business School."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2020-12-17 21:00:33"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => null
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Documents de travail"
            "en" => "Working Papers"
          ]
          "support_type" => array:2 [
            "fr" => "Editeur"
            "en" => "Publisher"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "Les évolutions des systèmes comptables et des attentes des gestionnaires ont amené à définir une nouvelle notion : la comptabilité de gestion. Celle-ci est parfois présentée comme une modélisation de l'entreprise, mais les besoins de pilotage conduisent généralement à utiliser de multiples modèles d'analyse des coûts et des résultats. La cohérence d'ensemble de ces démarches est une responsabilité de management plus qu'une question technique."
            "en" => "Changes in accounting systems and in managers' expectations toward them have put into question the boundaries of the field of "management accounting". Though sometimes defined as a business model, it is also clear that management accounting uses multiple models of business costs and profit analysis. Keeping coherence in this field is more a management responsibility than a technical question."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      30 => Essec\Faculty\Model\Contribution {#2263
        #_index: "academ_contributions"
        #_id: "8116"
        #_source: array:18 [
          "id" => "8116"
          "slug" => "la-comptabilite-de-gestion-dans-le-secteur-public-en-france"
          "yearMonth" => "1998-09"
          "year" => "1998"
          "title" => "La comptabilité de gestion dans le secteur public en France"
          "description" => "DEMEESTERE, R. (1998). <i>La comptabilité de gestion dans le secteur public en France</i>. ESSEC Business School."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2020-12-17 21:00:33"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => null
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Documents de travail"
            "en" => "Working Papers"
          ]
          "support_type" => array:2 [
            "fr" => "Editeur"
            "en" => "Publisher"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "Le besoin d'analyser et de mieux maîtriser les coûts dans le secteur public a été souligné par de nombreux acteurs et  observateurs, depuis bien des années. On constate cependant que les pratiques de comptabilité de gestion demeurent peu développées dans ce secteur. Comment alors expliquer une telle situation ? Trois facteurs pesant sur cet état de fait sont ici évoqués : (1) le besoin d'associer choix de pilotage et choix d'organisation de la comptabilité de gestion, et le fréquent manque de clarté des choix de pilotage , (2) l'absence fréquente de comptabilité générale , (3) le poids de la logique budgétaire, qui incite à raisonner en recettes/dépenses plus qu'à raisonner en coûts."
            "en" => "The need for a better measurement and management of cost in the public sector has been acknowledged for years, but very few cost management systems are used. This paper deals with some of the reasons explaining this situation: 1) The need to structure cost accounting in accordance with management choices, 2) The frequent absences of accrual accounting, 3) The importance of budget systems and their focus on expenditures rather than on cost."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      31 => Essec\Faculty\Model\Contribution {#2264
        #_index: "academ_contributions"
        #_id: "8127"
        #_source: array:18 [
          "id" => "8127"
          "slug" => "la-gestion-par-centres-de-responsabilite-quel-modele-pour-le-secteur-public"
          "yearMonth" => "2000-04"
          "year" => "2000"
          "title" => "La gestion par centres de responsabilité : quel modèle pour le secteur public ?"
          "description" => "DEMEESTERE, R. (2000). <i>La gestion par centres de responsabilité : quel modèle pour le secteur public ?</i> ESSEC Business School."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2020-12-17 21:00:33"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => null
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Documents de travail"
            "en" => "Working Papers"
          ]
          "support_type" => array:2 [
            "fr" => "Editeur"
            "en" => "Publisher"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "La gestion par centres de responsabilité est un modèle de management qui propose des principes a priori simples et séduisants. Sa mise en oeuvre, qui reste limitée dans le secteur public en France, révèle l'existence de différentes questions à régler et de choix à effectuer entre plusieurs variantes de ce modèle : quelle flexibilité dans la fixation des objectifs ? Quel équilibre à trouver entre responsabilité individuelle et responsabilité collective ? Quelle différenciation entre dispositif d'évaluation des personnes et de retour d'expérience sur l'action ? Plus que d'un modèle "prêt à porter", il s'agit donc d'une construction managériale sur mesure à réaliser en s'adaptant à chaque contexte spécifique."
            "en" => "The principles of management by responsibility centers seem simple and attractive. Their implementation, which remains very limited in the public sector in France reveals different questions and choices that must be made: Which flexibility in objectives? Which equilibrium is there to find between individual and collective responsibility? Which differenciation is there to make between individual performance evaluation and learning from action results? Rather than a ready-made model, management by responsibility centers appears as a construct which has to be tailor-made according to each specific content."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      32 => Essec\Faculty\Model\Contribution {#2265
        #_index: "academ_contributions"
        #_id: "8147"
        #_source: array:18 [
          "id" => "8147"
          "slug" => "lanalyse-des-couts-public-ou-prive"
          "yearMonth" => "2007-05"
          "year" => "2007"
          "title" => "L'analyse des coûts : public ou privé ?"
          "description" => "DEMEESTERE, R. (2007). <i>L'analyse des coûts : public ou privé ?</i> ESSEC Business School."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => array:3 [
            0 => "Analyse des coûts"
            1 => "Management des coûts"
            2 => "Management public"
          ]
          "updatedAt" => "2020-12-17 21:00:33"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => null
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Documents de travail"
            "en" => "Working Papers"
          ]
          "support_type" => array:2 [
            "fr" => "Editeur"
            "en" => "Publisher"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "L'analyse des coûts se développe dans les organisations publiques. Elle prend des formes variées, dépendant des usages attendus de ces analyses. Les spécificités des méthodes d'analyse des coûts restent cependant très limitées et les usages attendus de ces méthodes ont de fortes similarités avec celles que l'on rencontre dans le secteur privé. Il est plus délicat de se prononcer sur les usages effectifs de celles-ci, compte tenu de la grande variété des contextes organisationnels que l'on peut rencontrer au sein même du secteur public."
            "en" => "Cost analysis is more and more implemented in public organizations. Methods and expected uses are quite similar to those encountered in the private sector, but effective uses are more difficult to assess and compare considering the wide variety of organizational context existing in the public sector."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      33 => Essec\Faculty\Model\Contribution {#2266
        #_index: "academ_contributions"
        #_id: "8176"
        #_source: array:18 [
          "id" => "8176"
          "slug" => "le-role-des-contrats-internes-en-matiere-de-coordination-reflexions-a-partir-dun-cas"
          "yearMonth" => "1996-06"
          "year" => "1996"
          "title" => "Le rôle des contrats internes en matière de coordination , réflexions à partir d'un cas"
          "description" => "DEMEESTERE, R. (1996). <i>Le rôle des contrats internes en matière de coordination , réflexions à partir d'un cas</i>. ESSEC Business School."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2020-12-17 21:00:33"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => null
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Documents de travail"
            "en" => "Working Papers"
          ]
          "support_type" => array:2 [
            "fr" => "Editeur"
            "en" => "Publisher"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "Cet article s'intéresse au rôle que peuvent jouer les contrats internes en matière de coordination , l'analyse s'appuie sur le cas d'une grande entreprise de transport."
            "en" => "This paper considers the role played by internal contracts in the coordination process. Different examples are developed, based on the case of a large transport company."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      34 => Essec\Faculty\Model\Contribution {#2267
        #_index: "academ_contributions"
        #_id: "8334"
        #_source: array:18 [
          "id" => "8334"
          "slug" => "pour-une-vue-pragmatique-de-la-comptabilite"
          "yearMonth" => "2001-01"
          "year" => "2001"
          "title" => "Pour une vue pragmatique de la comptabilité"
          "description" => "DEMEESTERE, R. (2001). <i>Pour une vue pragmatique de la comptabilité</i>. ESSEC Business School."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2020-12-17 21:00:33"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => null
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Documents de travail"
            "en" => "Working Papers"
          ]
          "support_type" => array:2 [
            "fr" => "Editeur"
            "en" => "Publisher"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "Le pragmatisme substitue à la recherche de la vérité la poursuite de connaissances utiles et recourt au langage comme moyen d'action plutôt que comme représentation de la réalité. Ce texte s'attache à développer un point de vue pragmatique sur les choix comptables."
            "en" => "Pragmatism substitutes the process of building useful beliefs to the pursuit of truth. It uses language as a means of action rather than as a representation of reality. In this text, we explore a pragmatic viewpoint on accounting choices."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      35 => Essec\Faculty\Model\Contribution {#2268
        #_index: "academ_contributions"
        #_id: "8408"
        #_source: array:18 [
          "id" => "8408"
          "slug" => "strategic-planning-and-investment-projects-evaluation-some-guidelines-to-integrate-these-two-approaches-in-using-business-processes-analysis"
          "yearMonth" => "1995-11"
          "year" => "1995"
          "title" => "Strategic Planning and Investment Projects Evaluation : Some Guidelines to Integrate these Two Approaches in Using Business Processes Analysis"
          "description" => "DEMEESTERE, R. et MOTTIS, N. (1995). <i>Strategic Planning and Investment Projects Evaluation : Some Guidelines to Integrate these Two Approaches in Using Business Processes Analysis</i>. ESSEC Business School."
          "authors" => array:2 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
            1 => array:1 [
              "name" => "MOTTIS N."
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2020-12-17 21:00:33"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => null
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Documents de travail"
            "en" => "Working Papers"
          ]
          "support_type" => array:2 [
            "fr" => "Editeur"
            "en" => "Publisher"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "Cette recherche propose et illustre une méthode de planification stratégique calant l'allocation des ressources à un niveau intermédiaire de l'organisation - les processus - qui se traduit notamment par une meilleure articulation entre stratégie et gestion des opérations d'une part, et une meilleure prise en compte des aléas locaux d'autre part."
            "en" => "This paper proposes and illustrates a strategic planning method that organizes the allocation of resources around the key business processes of the firm, which notably improves the connection between strategy and operations on the one hand, and the management of local uncertainties on the other hand."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      36 => Essec\Faculty\Model\Contribution {#2269
        #_index: "academ_contributions"
        #_id: "8409"
        #_source: array:18 [
          "id" => "8409"
          "slug" => "strategie-et-projets-dinvestissements-pour-un-pilotage-par-processus"
          "yearMonth" => "1996-02"
          "year" => "1996"
          "title" => "Stratégie et projets d'investissements : pour un pilotage par processus"
          "description" => "DEMEESTERE, R. et MOTTIS, N. (1996). <i>Stratégie et projets d'investissements : pour un pilotage par processus</i>. ESSEC Business School."
          "authors" => array:2 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
            1 => array:1 [
              "name" => "MOTTIS N."
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2020-12-17 21:00:33"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => null
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Documents de travail"
            "en" => "Working Papers"
          ]
          "support_type" => array:2 [
            "fr" => "Editeur"
            "en" => "Publisher"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "Ce papier propose et illustre une méthode de planification stratégique calant l'allocation des ressources à un niveau intermédiaire de l'organisation - les processus - qui se traduit notamment par un meilleur déploiement de la stratégie sur les activités opérationnelles d'une part, et une meilleure prise en compte des aléas locaux d'autre part."
            "en" => "This paper proposes and illustrates a strategic planning method organizing the allocation of resources around the key business processes of the firm, which notably improves the connection between strategy and operations on the one hand, and the management of local uncertainties on the other hand."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      37 => Essec\Faculty\Model\Contribution {#2270
        #_index: "academ_contributions"
        #_id: "8410"
        #_source: array:18 [
          "id" => "8410"
          "slug" => "strategie-et-systeme-dinformation-de-gestion-vers-une-meilleure-integration"
          "yearMonth" => "1991-07"
          "year" => "1991"
          "title" => "Stratégie et système d'information de gestion : vers une meilleure intégration."
          "description" => "DEMEESTERE, R. (1991). <i>Stratégie et système d'information de gestion : vers une meilleure intégration.</i> ESSEC Business School."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2020-12-17 21:00:33"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => null
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Documents de travail"
            "en" => "Working Papers"
          ]
          "support_type" => array:2 [
            "fr" => "Editeur"
            "en" => "Publisher"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "Les concepts d'analyse stratégique sont des fondements nécessaires pour concevoir (ou reconcevoir) les systèmes de contrôle de gestion."
            "en" => "Concepts of strategic analysis are key elements for the design of management control systems."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      38 => Essec\Faculty\Model\Contribution {#2271
        #_index: "academ_contributions"
        #_id: "5529"
        #_source: array:18 [
          "id" => "5529"
          "slug" => "business-process-management-case-studies-of-different-companies-and-hypotheses-for-further-research"
          "yearMonth" => "1997-06"
          "year" => "1997"
          "title" => "Business Process Management : case studies of different companies and hypotheses for further research"
          "description" => "DEMEESTERE, R., LORINO, P. et MOTTIS, N. (1997). Business Process Management : case studies of different companies and hypotheses for further research."
          "authors" => array:3 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
            1 => array:3 [
              "name" => "LORINO Philippe"
              "bid" => "B00000330"
              "slug" => "lorino-philippe"
            ]
            2 => array:1 [
              "name" => "MOTTIS N."
            ]
          ]
          "ouvrage" => ""
          "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" => "Ce  texte compare les démarches de pilotage de processus engagées par différentes entreprises et formule des hypothèses pour les futures recherches à engager dans ce domaine."
            "en" => "This paper presents different case studies of business process management and draws a few hypothese for further  research in this area."
          ]
          "authors_fields" => array:2 [
            "fr" => "Autre discipline"
            "en" => "Other Discipline"
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      39 => Essec\Faculty\Model\Contribution {#2272
        #_index: "academ_contributions"
        #_id: "5642"
        #_source: array:18 [
          "id" => "5642"
          "slug" => "controle-de-gestion-et-contrats-dans-une-grande-entreprise-publique-de-reseau"
          "yearMonth" => "1996-05"
          "year" => "1996"
          "title" => "Contrôle de gestion et contrats dans une grande entreprise publique de réseau"
          "description" => "DEMEESTERE, R. (1996). Contrôle de gestion et contrats dans une grande entreprise publique de réseau."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "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" => "Cette communication s'intéresse au rôle que peuvent jouer les contrats internes en matière de coordination , l'analyse s'appuie sur le cas d'une grande entreprise de transport."
            "en" => "This paper considers the role played by internal contracts in the coordination process. Different examples are developed from the case of a large transport company."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      40 => Essec\Faculty\Model\Contribution {#2273
        #_index: "academ_contributions"
        #_id: "7210"
        #_source: array:18 [
          "id" => "7210"
          "slug" => "strategy-and-investments-projects-for-an-integration-based-on-business-processes"
          "yearMonth" => "1997-04"
          "year" => "1997"
          "title" => "Strategy and Investments Projects : for an Integration Based on Business Processes"
          "description" => "DEMEESTERE, R. et MOTTIS, N. (1997). Strategy and Investments Projects : for an Integration Based on Business Processes."
          "authors" => array:2 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
            1 => array:1 [
              "name" => "MOTTIS N."
            ]
          ]
          "ouvrage" => ""
          "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" => "Ce papier propose et illustre une méthode de planification stratégique calant l'allocation des ressources à un niveau intermédiaire de l'organisation - les processus - qui se traduit notamment par un meilleur déploiement de la stratégie sur les activités opérationnelles d'une part, et une meilleure prise en compte des aléas locaux d'autre part."
            "en" => "This paper proposes and illustrates a strategic planning method organizing the allocation of resources around the key business processes of the firm, which notably improves the connection between strategy and operations on one the hand, and the management of local uncertainties on the other hand."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      41 => Essec\Faculty\Model\Contribution {#2274
        #_index: "academ_contributions"
        #_id: "7409"
        #_source: array:18 [
          "id" => "7409"
          "slug" => "the-relationship-between-budgetary-and-financial-accounting-information-in-local-authorities-some-implications-of-the-french-and-spanish-solutions"
          "yearMonth" => "1994-04"
          "year" => "1994"
          "title" => "The Relationship between Budgetary and Financial Accounting Information in Local Authorities : Some Implications of the French and Spanish Solutions"
          "description" => "DEMEESTERE, R. et VELA BARGUES, J.M. (1994). The Relationship between Budgetary and Financial Accounting Information in Local Authorities : Some Implications of the French and Spanish Solutions."
          "authors" => array:2 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
            1 => array:1 [
              "name" => "VELA BARGUES J.M."
            ]
          ]
          "ouvrage" => ""
          "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" => "Analyse comparée des liens entre budget et comptabilité dans les villes en France et en Espagne."
            "en" => "A comparative study of the existing links between budget and accounting in the French and Spanish local authorities."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      42 => Essec\Faculty\Model\Contribution {#2275
        #_index: "academ_contributions"
        #_id: "4734"
        #_source: array:18 [
          "id" => "4734"
          "slug" => "la-logique-des-arguments-et-des-choix-comptables"
          "yearMonth" => "1993-05"
          "year" => "1993"
          "title" => "La logique des arguments et des choix comptables"
          "description" => "DEMEESTERE, R. (1993). La logique des arguments et des choix comptables. Dans: <i>Comptabilité et Nouvelles Technologies - Actes du 14e Congrès de l'Association Française de Comptabilité</i>. Université Paul Sabatier - Toulouse III, pp. 69-82."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => "Comptabilité et Nouvelles Technologies - Actes du 14e Congrès de l'Association Française de Comptabilité"
          "keywords" => []
          "updatedAt" => "2021-04-19 17:57:25"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "69-82"
            "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" => "En s'inspirant des analyses du raisonnement juridique, cet article montre que le raisonnement comptable recourt à des démarches d'interprétation. Il suggère deux interprétations des choix comptables : une interprétation conventionnaliste et une interprétation pragmatique."
            "en" => "By using analyses of legal reasoning, this paper shows that accounting reasoning is an exercise in constructive interpretation. Two interpretations of accounting choices are suggested : a conventional interpretation and a pragmatic interpretation."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      43 => Essec\Faculty\Model\Contribution {#2276
        #_index: "academ_contributions"
        #_id: "5091"
        #_source: array:18 [
          "id" => "5091"
          "slug" => "strategie-et-projets-dinvestissements-pour-un-pilotage-par-processus"
          "yearMonth" => "1996-06"
          "year" => "1996"
          "title" => "Stratégie et projets d'investissements : pour un pilotage par processus"
          "description" => "DEMEESTERE, R. et MOTTIS, N. (1996). Stratégie et projets d'investissements : pour un pilotage par processus. Dans: <i>Marketing, Strategy, Economics, Operations and Human Resources : Insights on Service Activities</i>. IAE Aix-en-Provence, pp. 267-289."
          "authors" => array:2 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
            1 => array:1 [
              "name" => "MOTTIS N."
            ]
          ]
          "ouvrage" => "Marketing, Strategy, Economics, Operations and Human Resources : Insights on Service Activities"
          "keywords" => []
          "updatedAt" => "2021-04-19 17:57:25"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "267-289"
            "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" => "Ce papier propose et illustre une méthode de planification stratégique calant l'allocation des ressources à un niveau intermédiaire de l'organisation - les processus - qui se traduit notamment par un meilleur déploiement de la stratégie sur les activités opérationnelles d'une part, et une meilleure prise en compte des aléas locaux d'autre part."
            "en" => "This paper proposes and illustrates a strategic planning method organizing the allocation of resources around the key business processes of the firm, which notably improves the connection between strategy and operations on the one hand, and the management of local uncertainties on the other hand."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      44 => Essec\Faculty\Model\Contribution {#2277
        #_index: "academ_contributions"
        #_id: "2528"
        #_source: array:18 [
          "id" => "2528"
          "slug" => "strategie-et-projets-dinvestissements-pour-un-pilotage-par-processus"
          "yearMonth" => "1997-09"
          "year" => "1997"
          "title" => "Stratégie et projets d'investissements : pour un pilotage par processus"
          "description" => "DEMEESTERE, R. et MOTTIS, N. (1997). Stratégie et projets d'investissements : pour un pilotage par processus. <i>Accounting Auditing Control</i>, pp. 23-43."
          "authors" => array:2 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
            1 => array:1 [
              "name" => "MOTTIS N."
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2020-12-17 17:55:06"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "23-43"
            "volume" => null
            "number" => null
          ]
          "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" => "Ce papier propose et illustre une méthode de planification stratégique calant l'allocation des ressources à un niveau intermédiaire de l'organisation - les processus - qui se traduit notamment par un meilleur déploiement de la stratégie sur les activités opérationnelles d'une part, et une meilleure prise en compte des aléas locaux d'autre part."
            "en" => "This paper proposes and illustrates a strategic planning method organizing the allocation of resources around the key business processes of the firm, which notably improves the connection between strategy and operations on the one hand, and the management of local uncertainties on the other hand."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      45 => Essec\Faculty\Model\Contribution {#2278
        #_index: "academ_contributions"
        #_id: "2544"
        #_source: array:18 [
          "id" => "2544"
          "slug" => "strategy-and-investment-projects"
          "yearMonth" => "1999-12"
          "year" => "1999"
          "title" => "Strategy and investment projects"
          "description" => "DEMEESTERE, R. et MOTTIS, N. (1999). Strategy and investment projects. <i>Controlling</i>, pp. 591-596."
          "authors" => array:2 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
            1 => array:1 [
              "name" => "MOTTIS N."
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2020-12-17 17:55:06"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "591-596"
            "volume" => null
            "number" => null
          ]
          "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" => "Cet article présente une méthode de planification stratégique calant l'allocation des ressources à un niveau intermédiaire de l'organisation -les processus- qui se traduit notamment par une meilleure articulation entre stratégie et gestion des opérations, d'une part, et une meilleure prise en compte des aléas locaux, d'autre part."
            "en" => "This paper presents a strategic planning method organizing the resources allocation around the key business processes of the firm, which notably improves the connection between strategy and operations, on one hand, and the management of local uncertainties, on the other hand."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      46 => Essec\Faculty\Model\Contribution {#2279
        #_index: "academ_contributions"
        #_id: "2803"
        #_source: array:18 [
          "id" => "2803"
          "slug" => "une-action-de-longue-haleine-organiser-le-controle-de-gestion-dans-les-collectivites-territoriales"
          "yearMonth" => "1996-06"
          "year" => "1996"
          "title" => "Une action de longue haleine : organiser le contrôle de gestion dans les collectivités territoriales"
          "description" => "DEMEESTERE, R. (1996). Une action de longue haleine : organiser le contrôle de gestion dans les collectivités territoriales. <i>Revue Française de l'Audit Interne</i>, pp. 18-19."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2021-07-13 14:31:03"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "18-19"
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Articles"
            "en" => "Journal articles"
          ]
          "support_type" => array:2 [
            "fr" => "Revue professionnelle"
            "en" => "Professional journal"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "Cet article examine les buts et les principaux éléments sur lesquels s'appuie une démarche de contrôle de gestion , différentes méthodes utilisées par des collectivités locales sont présentées."
            "en" => "This paper describes the main objectives and components of a management control process , different methods used by local authorities are presented."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      47 => Essec\Faculty\Model\Contribution {#2280
        #_index: "academ_contributions"
        #_id: "2804"
        #_source: array:18 [
          "id" => "2804"
          "slug" => "une-analyse-comparative-des-systemes-comptables-budgetaires-et-de-controle-financier-des-villes-dans-differents-pays"
          "yearMonth" => "1996-09"
          "year" => "1996"
          "title" => "Une analyse comparative des systèmes comptables, budgétaires et de contrôle financier des villes dans différents pays"
          "description" => "DEMEESTERE, R. (1996). Une analyse comparative des systèmes comptables, budgétaires et de contrôle financier des villes dans différents pays. <i>Politiques et Management Public</i>, pp. 89-108."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2021-07-13 14:31:03"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "89-108"
            "volume" => null
            "number" => null
          ]
          "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'analyse des traditions et pratiques nationales de comptabilité publique locale révèle des différences importantes entre pays , elle donne aussi l'occasion de mettre en perspective les réformes conduites dans différents pays et en particulier en France."
            "en" => "The analysis of local government accounting in different countries shows many differences. It also gives some background to get some insight into the various reforms currently in progress, especially in France."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      48 => Essec\Faculty\Model\Contribution {#2281
        #_index: "academ_contributions"
        #_id: "2815"
        #_source: array:18 [
          "id" => "2815"
          "slug" => "une-nouvelle-dimension-pour-le-controle-de-gestion-bancaire"
          "yearMonth" => "1996-12"
          "year" => "1996"
          "title" => "Une nouvelle dimension pour le contrôle de gestion bancaire"
          "description" => "DEMEESTERE, R., WACOGNE, J.P., LORINO, P. et BOUCHET, J.P. (1996). Une nouvelle dimension pour le contrôle de gestion bancaire. <i>Banque</i>, pp. 48-50."
          "authors" => array:4 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
            1 => array:3 [
              "name" => "LORINO Philippe"
              "bid" => "B00000330"
              "slug" => "lorino-philippe"
            ]
            2 => array:1 [
              "name" => "WACOGNE J.P."
            ]
            3 => array:1 [
              "name" => "BOUCHET J.P."
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2021-07-13 14:31:03"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "48-50"
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Articles"
            "en" => "Journal articles"
          ]
          "support_type" => array:2 [
            "fr" => "Revue professionnelle"
            "en" => "Professional journal"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "Le contrôle de gestion doit, au-delà du seul cadre budgétaire et comptable, faire le lien entre stratégie et gestion au quotidien. Exemple de sa mise en application dans un établissement bancaire de taille moyenne."
            "en" => "Beyond mere budget and financial control, based upon accounting information, management control must build a link between strategy and day-to-day operations. The paper contains a case study in a medium-sized banking firm."
          ]
          "authors_fields" => array:2 [
            "fr" => "Autre discipline"
            "en" => "Other Discipline"
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      49 => Essec\Faculty\Model\Contribution {#2282
        #_index: "academ_contributions"
        #_id: "7665"
        #_source: array:18 [
          "id" => "7665"
          "slug" => "y-a-t-il-une-specificite-du-controle-de-gestion-dans-le-secteur-public"
          "yearMonth" => "1989-09"
          "year" => "1989"
          "title" => "Y-a-t-il une spécificité du contrôle de gestion dans le secteur public ?"
          "description" => "DEMEESTERE, R. (1989). Y-a-t-il une spécificité du contrôle de gestion dans le secteur public ?"
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "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" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      50 => Essec\Faculty\Model\Contribution {#2283
        #_index: "academ_contributions"
        #_id: "7823"
        #_source: array:18 [
          "id" => "7823"
          "slug" => "le-management-de-la-performance"
          "yearMonth" => "1995-11"
          "year" => "1995"
          "title" => "Le management de la performance"
          "description" => "DEMEESTERE, R. (1995). Le management de la performance. Revue Française de Gestion, France."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2021-07-13 14:31:13"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "110"
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Compte-rendus d'ouvrage"
            "en" => "Book reviews"
          ]
          "support_type" => array:2 [
            "fr" => "Revue scientifique"
            "en" => "Scientific journal"
          ]
          "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" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      51 => Essec\Faculty\Model\Contribution {#2284
        #_index: "academ_contributions"
        #_id: "2952"
        #_source: array:18 [
          "id" => "2952"
          "slug" => "comptabilite-de-gestion-et-mesure-des-performances"
          "yearMonth" => "2004-01"
          "year" => "2004"
          "title" => "Comptabilité de gestion et mesure des performances"
          "description" => "DEMEESTERE, R. (2004). <i>Comptabilité de gestion et mesure des performances</i>. Dunod, 282 pages."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2021-09-06 14:06:32"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => null
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Livres"
            "en" => "Books"
          ]
          "support_type" => array:2 [
            "fr" => "Editeur"
            "en" => "Publisher"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "L'ouvrage présente les principales méthodes de mesure des coûts et des performances financières, pour ensuite les appliquer dans différents usages : analyse de chaînes de valeur, évaluation de décision, gestion de portefeuille de produits/marchés, reporting de gestion....Il traite enfin de la construction d'une comptabilité de gestion conçue comme étant un ensemble de modèles permettant de répondre aux différents besoins définis par l'entreprise utilisatrice"
            "en" => "The book starts by presenting the main methods used for measuring costs and financial performance. Then, those methods are applied for differents uses : value chain analysis, decision making, management of a portfolio of products/markets, management reporting... Finally, the construction of a management accounting system is considered, as being the development of a family made of different models answering different questions."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      52 => Essec\Faculty\Model\Contribution {#2285
        #_index: "academ_contributions"
        #_id: "7838"
        #_source: array:18 [
          "id" => "7838"
          "slug" => "politiques-et-management-public"
          "yearMonth" => "1997-12"
          "year" => "1997"
          "title" => "Politiques et Management Public"
          "description" => "DEMEESTERE, R. (1997). Politiques et Management Public. Politiques et Management Public, France."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2021-07-13 14:31:14"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "177-178"
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Compte-rendus d'ouvrage"
            "en" => "Book reviews"
          ]
          "support_type" => array:2 [
            "fr" => "Revue scientifique"
            "en" => "Scientific journal"
          ]
          "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" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      53 => Essec\Faculty\Model\Contribution {#2286
        #_index: "academ_contributions"
        #_id: "2961"
        #_source: array:18 [
          "id" => "2961"
          "slug" => "controle-de-gestion-et-pilotage"
          "yearMonth" => "1997-01"
          "year" => "1997"
          "title" => "Contrôle de gestion et pilotage"
          "description" => "DEMEESTERE, R., LORINO, P. et MOTTIS, N. (1997). <i>Contrôle de gestion et pilotage</i>. Nathan, 251 pages."
          "authors" => array:3 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
            1 => array:3 [
              "name" => "LORINO Philippe"
              "bid" => "B00000330"
              "slug" => "lorino-philippe"
            ]
            2 => array:1 [
              "name" => "MOTTIS N."
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2021-09-06 14:06:32"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => null
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Livres"
            "en" => "Books"
          ]
          "support_type" => array:2 [
            "fr" => "Editeur"
            "en" => "Publisher"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "Cet ouvrage consacré au contrôle de gestion regroupe les approches traditionnelles (budgets, centres de profit, choix d'investissement) et met en perspective les méthodes les plus novatrices  (ABC, ABM, contrôle stratégique). ."
            "en" => "This book on strategic and management control includes traditional approaches (budgeting, project centers, investment decision making) as well as the latest methods (ABC, ABM, strategic control)."
          ]
          "authors_fields" => array:2 [
            "fr" => "Autre discipline"
            "en" => "Other Discipline"
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      54 => Essec\Faculty\Model\Contribution {#2287
        #_index: "academ_contributions"
        #_id: "2962"
        #_source: array:18 [
          "id" => "2962"
          "slug" => "controle-de-gestion-et-pilotage-de-lentreprise"
          "yearMonth" => "2002-01"
          "year" => "2002"
          "title" => "Contrôle de gestion et pilotage de l'entreprise"
          "description" => "DEMEESTERE, R., LORINO, P. et MOTTIS, N. (2002). <i>Contrôle de gestion et pilotage de l'entreprise</i>. Dunod, 310 pages."
          "authors" => array:3 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
            1 => array:3 [
              "name" => "LORINO Philippe"
              "bid" => "B00000330"
              "slug" => "lorino-philippe"
            ]
            2 => array:1 [
              "name" => "MOTTIS N."
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2021-09-06 14:06:32"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => null
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Livres"
            "en" => "Books"
          ]
          "support_type" => array:2 [
            "fr" => "Editeur"
            "en" => "Publisher"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "Cet ouvrage, consacré au contrôle de gestion, regroupe les approches traditionnelles (budgets, centres de profit, choix d'investissement) et met en perspective les méthodes plus plus novatrices (ABC, ABM, contrôle stratégique)."
            "en" => "This book on strategic and management control includes traditional approaches (budgeting, project centers,investment decision making) as well as the latest methods (ABC, ABM, strategic control)."
          ]
          "authors_fields" => array:2 [
            "fr" => "Autre discipline"
            "en" => "Other Discipline"
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      55 => Essec\Faculty\Model\Contribution {#2288
        #_index: "academ_contributions"
        #_id: "2963"
        #_source: array:18 [
          "id" => "2963"
          "slug" => "controle-de-gestion-et-pilotage-de-lentreprise"
          "yearMonth" => "2006-01"
          "year" => "2006"
          "title" => "Contrôle de gestion et pilotage de l'entreprise"
          "description" => "DEMEESTERE, R., LORINO, P. et MOTTIS, N. (2006). <i>Contrôle de gestion et pilotage de l'entreprise</i>. Dunod, 334 pages."
          "authors" => array:3 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
            1 => array:3 [
              "name" => "LORINO Philippe"
              "bid" => "B00000330"
              "slug" => "lorino-philippe"
            ]
            2 => array:1 [
              "name" => "MOTTIS N."
            ]
          ]
          "ouvrage" => ""
          "keywords" => array:2 [
            0 => "Contrôle de gestion"
            1 => "Contrôle stratégique"
          ]
          "updatedAt" => "2021-09-06 14:06:32"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => null
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Livres"
            "en" => "Books"
          ]
          "support_type" => array:2 [
            "fr" => "Editeur"
            "en" => "Publisher"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "Cet ouvrage, consacré au contrôle de gestion, regroupe les approches traditionnelles (budgets, centres de profit, choix d'investissement) et met en perspective les méthodes les plus novatrices (ABC, ABM, contrôle stratégique)."
            "en" => "This book on strategic management control includes traditionel approaches (budgeting, profit centers, investment decision making) as well as the latest methods (ABC, ABM, strategic control)."
          ]
          "authors_fields" => array:2 [
            "fr" => "Autre discipline"
            "en" => "Other Discipline"
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      56 => Essec\Faculty\Model\Contribution {#2289
        #_index: "academ_contributions"
        #_id: "2964"
        #_source: array:18 [
          "id" => "2964"
          "slug" => "controle-de-gestion-et-pilotage-de-lentreprise-4eme-edition"
          "yearMonth" => "2009-01"
          "year" => "2009"
          "title" => "Contrôle de Gestion et Pilotage de l'Entreprise (4ème édition)"
          "description" => "DEMEESTERE, R., LORINO, P. et MOTTIS, N. (2009). <i>Contrôle de Gestion et Pilotage de l'Entreprise (4ème édition)</i>. 4 ed. Dunod, 369 pages."
          "authors" => array:3 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
            1 => array:3 [
              "name" => "LORINO Philippe"
              "bid" => "B00000330"
              "slug" => "lorino-philippe"
            ]
            2 => array:1 [
              "name" => "MOTTIS N."
            ]
          ]
          "ouvrage" => ""
          "keywords" => array:1 [
            0 => "Contrôle de gestion"
          ]
          "updatedAt" => "2021-09-06 14:06:32"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => null
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Livres"
            "en" => "Books"
          ]
          "support_type" => array:2 [
            "fr" => "Editeur"
            "en" => "Publisher"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "Cet ouvrage, consacré au contrôle de gestion, regroupe les approches traditionnelles (budgets, centres de profit, choix d'investissement) et met en perspective les méthodes les plus novatrices (ABC, ABM, contrôle stratégique)."
            "en" => "This book on strategic management control includes traditionnel approaches (budgeting, profit centers, investment decision making) as well as the latest methods (ABC, ABM, strategic control)."
          ]
          "authors_fields" => array:2 [
            "fr" => "Autre discipline"
            "en" => "Other Discipline"
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      57 => Essec\Faculty\Model\Contribution {#2290
        #_index: "academ_contributions"
        #_id: "3118"
        #_source: array:18 [
          "id" => "3118"
          "slug" => "le-controle-de-gestion-dans-le-secteur-public"
          "yearMonth" => "2002-01"
          "year" => "2002"
          "title" => "Le contrôle de gestion dans le secteur public"
          "description" => "DEMEESTERE, R. (2002). <i>Le contrôle de gestion dans le secteur public</i>. Librairie Générale de Droit et de Jurisprudence, 196 pages."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2021-09-06 14:06:32"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => null
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Livres"
            "en" => "Books"
          ]
          "support_type" => array:2 [
            "fr" => "Editeur"
            "en" => "Publisher"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "L'ouvrage présente les approches traditionnelles du contrôle de gestion des organisations publiques (budgets, centres de responsabilité, tableaux de bord) et les approches plus novatrices du pilotage des performances (analyse d'activité, pilotage des processus). Il s'attache à faire le point sur les conditions d'une mise en oeuvre réussie de ces démarches, en s'appuyant sur de nombreux exemples et en dégageant des principes de gestion à partir de l'expérience acquise avec ces différents cas."
            "en" => "This book presents the traditional approaches of management control in public organisations (budgeting, responsibility centers, performance indicators) and the more recent approaches in performance management (activity based costing, process management). Conditions for a successful implementation of those management processes are considered and management principles are drawn from the multiple cases presented in the book."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      58 => Essec\Faculty\Model\Contribution {#2291
        #_index: "academ_contributions"
        #_id: "3119"
        #_source: array:18 [
          "id" => "3119"
          "slug" => "le-controle-de-gestion-dans-le-secteur-public"
          "yearMonth" => "2005-01"
          "year" => "2005"
          "title" => "Le Contrôle de gestion dans le secteur public"
          "description" => "DEMEESTERE, R. (2005). <i>Le Contrôle de gestion dans le secteur public</i>. LGDJ Lextenso éditions, 224 pages."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2021-09-06 14:06:32"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => null
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Livres"
            "en" => "Books"
          ]
          "support_type" => array:2 [
            "fr" => "Editeur"
            "en" => "Publisher"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "L'ouvrage présente les approches traditionnelles du contrôle de gestion des organisations publiques (budgets, centres de responsabilité, tableaux de bord) et les approches plus novatrices du pilotage des performances (analyse d'activité, pilotage de processus). Il s'attache à faire le point sur les conditions d'une mise en oeuvre réussie de ces démarches, en s'appuyant sur de nombreux exemples et en dégageant des principes de gestion à partir de l'expérience acquise avec ces différents cas."
            "en" => "This book presents the traditional approaches of management control in public organizations (budgeting, responsibility centers, performance indicators) and the more recent approaches in performance management (activity based costing, process management). Conditions for a successful implementation of those management processes are considered and management principles are drawn from the multiple cases presented in the book."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      59 => Essec\Faculty\Model\Contribution {#2292
        #_index: "academ_contributions"
        #_id: "3183"
        #_source: array:18 [
          "id" => "3183"
          "slug" => "les-nouvelles-regles-du-controle-de-gestion-industrielle"
          "yearMonth" => "1990-01"
          "year" => "1990"
          "title" => "Les nouvelles règles du contrôle de gestion industrielle"
          "description" => "LAVERTY, J. et DEMEESTERE, R. (1990). <i>Les nouvelles règles du contrôle de gestion industrielle</i>. Dunod, 319 pages."
          "authors" => array:2 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
            1 => array:1 [
              "name" => "LAVERTY J."
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2021-09-06 14:06:32"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => null
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Livres"
            "en" => "Books"
          ]
          "support_type" => array:2 [
            "fr" => "Editeur"
            "en" => "Publisher"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "Ce livre présente les limites des techniques classiques de contrôle de gestion dans le contexte industriel actuel, et propose de nouvelles règles adaptées aux techniques modernes de gestion de production (GPAO, Juste à temps...) , l'ouvrage redéfinit le rôle du contrôle de gestion dans la mise en oeuvre de la stratégie de l'entreprise."
            "en" => "This text presents a critique of the traditional management control systems in the new industrial context and prescribes rules adapted to advanced manufacturing management methods (MRP, JIT...) , the book emphasizes the role of management control in strategy implementation."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      60 => Essec\Faculty\Model\Contribution {#2293
        #_index: "academ_contributions"
        #_id: "3254"
        #_source: array:18 [
          "id" => "3254"
          "slug" => "pilotage-de-lentreprise-et-controle-de-gestion-label-fnege-2015"
          "yearMonth" => "2013-05"
          "year" => "2013"
          "title" => "Pilotage de l'entreprise et Contrôle de Gestion [Label FNEGE 2015]"
          "description" => "DEMEESTERE, R., LORINO, P. et MOTTIS, N. (2013). <i>Pilotage de l'entreprise et Contrôle de Gestion [Label FNEGE 2015]</i>. 5 ed. Dunod, 397 pages."
          "authors" => array:3 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
            1 => array:3 [
              "name" => "LORINO Philippe"
              "bid" => "B00000330"
              "slug" => "lorino-philippe"
            ]
            2 => array:1 [
              "name" => "MOTTIS N."
            ]
          ]
          "ouvrage" => ""
          "keywords" => array:2 [
            0 => "Contrôle de gestion"
            1 => "Pilotage des performances"
          ]
          "updatedAt" => "2021-09-30 14:30:58"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => ""
            "volume" => ""
            "number" => ""
          ]
          "type" => array:2 [
            "fr" => "Livres"
            "en" => "Books"
          ]
          "support_type" => array:2 [
            "fr" => "Editeur"
            "en" => "Publisher"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "Ce livre traite des principales méthodes de pilotage des performances des organisations. Cette 5ème édition intègre des développements récents de la recherche dans le domaine, sur la gestion par processus, la RSE et l'ISR par exemple."
            "en" => "This book exposes the main performance management approaches in organizations. This 5th edition includes recent developments of research in this field, related to such issues as business process management, CSR and SRI for example."
          ]
          "authors_fields" => array:2 [
            "fr" => "Autre discipline"
            "en" => "Other Discipline"
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      61 => Essec\Faculty\Model\Contribution {#2294
        #_index: "academ_contributions"
        #_id: "3255"
        #_source: array:18 [
          "id" => "3255"
          "slug" => "pilotage-de-lentreprise-et-controle-de-gestion-6eme-edition"
          "yearMonth" => "2017-01"
          "year" => "2017"
          "title" => "Pilotage de l'entreprise et contrôle de gestion [6ème édition]"
          "description" => "DEMEESTERE, R., LORINO, P. et MOTTIS, N. (2017). <i>Pilotage de l'entreprise et contrôle de gestion [6ème édition]</i>. 6 ed. Dunod, 403 pages."
          "authors" => array:3 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
            1 => array:3 [
              "name" => "LORINO Philippe"
              "bid" => "B00000330"
              "slug" => "lorino-philippe"
            ]
            2 => array:1 [
              "name" => "MOTTIS N."
            ]
          ]
          "ouvrage" => ""
          "keywords" => array:4 [
            0 => "Contrôle de gestion"
            1 => "Entreprise"
            2 => "Performance"
            3 => "Stratégie"
          ]
          "updatedAt" => "2021-09-24 10:33:27"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => null
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Livres"
            "en" => "Books"
          ]
          "support_type" => array:2 [
            "fr" => "Editeur"
            "en" => "Publisher"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "Cet ouvrage présente l'ensemble des approches théoriques du pilotage des performances des organisations : les approches traditionnelles : plan, budget, centres de profit, prix de cession internes, indicateurs financiers, choix d'investissements…, et les méthodes les plus récentes : ABC, ABM, contrôle stratégique, Balanced Scorecard, gestion par processus, création de valeur, coût-cible, RSE/ISR… Cette 6e édition, entièrement mise à jour (Lean Management, reporting intégré, management visuel...), est étayée d'exemples actuels issus des expériences professionnelles et des activités de conseil des auteurs. Ces exemples illustrent de façon opérationnelle les concepts et techniques présentés. Chaque chapitre s'accompagne également de cas d'application."
            "en" => "This book exposes the main performance management approaches in organizations. This 6th edition includes recent developments of research in this field, related to such issues as business process management, CSR and SRI for example."
          ]
          "authors_fields" => array:2 [
            "fr" => "Autre discipline"
            "en" => "Other Discipline"
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      62 => Essec\Faculty\Model\Contribution {#2295
        #_index: "academ_contributions"
        #_id: "8736"
        #_source: array:18 [
          "id" => "8736"
          "slug" => "comment-gerer-par-processus-un-service-public"
          "yearMonth" => "2002-04"
          "year" => "2002"
          "title" => "Comment gérer par processus un service public"
          "description" => "DEMEESTERE, R. (2002). Comment gérer par processus un service public. <i>L'Expansion</i>, pp. 166-167."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => ""
          "keywords" => []
          "updatedAt" => "2020-12-17 18:37:46"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "166-167"
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Articles ou vidéos de vulgarisation"
            "en" => "Press article, video or other popular media"
          ]
          "support_type" => array:2 [
            "fr" => "Presse"
            "en" => "Press"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "L'article présente les principes du management des performances par processus en l'appliquant à des exemples de services publics."
            "en" => "In this paper, the author presents the main principles of process management and applies them to different public organizations."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      63 => Essec\Faculty\Model\Contribution {#2296
        #_index: "academ_contributions"
        #_id: "3278"
        #_source: array:18 [
          "id" => "3278"
          "slug" => "reconcilier-la-strategie-et-loperationnel"
          "yearMonth" => "2006-01"
          "year" => "2006"
          "title" => "Réconcilier la stratégie et l'opérationnel"
          "description" => "DEMEESTERE, R., GENESTET, V. et LORINO, P. (2006). <i>Réconcilier la stratégie et l'opérationnel</i>. ANACT, 189 pages."
          "authors" => array:3 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
            1 => array:3 [
              "name" => "LORINO Philippe"
              "bid" => "B00000330"
              "slug" => "lorino-philippe"
            ]
            2 => array:1 [
              "name" => "GENESTET V."
            ]
          ]
          "ouvrage" => ""
          "keywords" => array:4 [
            0 => "Activité"
            1 => "Compétences"
            2 => "Processus"
            3 => "Stratégie"
          ]
          "updatedAt" => "2021-09-06 14:06:32"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => null
            "volume" => null
            "number" => null
          ]
          "type" => array:2 [
            "fr" => "Livres"
            "en" => "Books"
          ]
          "support_type" => array:2 [
            "fr" => "Editeur"
            "en" => "Publisher"
          ]
          "countries" => array:2 [
            "fr" => null
            "en" => null
          ]
          "abstract" => array:2 [
            "fr" => "La gestion des compétences dans les entreprises présente souvent de sérieuses limites, mais celles-ci ne sont pas une fatalité. La démarche proposée dans cet ouvrage et illustrée par de multiples cas concrets s'attache à faire le lien entre stratégie et compétences requises, via le système d'action concret de l'entretrise (ses processus et activités). Elle conduit à construire une représentation partagée des besoins en compétences et des maoyens de les combler en jouant sur les marges de manoeuvre existantes: organisation, technologie et systèmes d'information..."
            "en" => "Competence management in companies is often seriously limited, but those limits can be surpassed. This book develops an approach and many examples of implementation of this approach in which strategy is linked to the competences needed through the company's pratical action systems (its processes and activities). It brings to build a shared representation of the competences needed and of the ways to satisfy those needs by using the available levers: organisation, technology, information systems..."
          ]
          "authors_fields" => array:2 [
            "fr" => "Autre discipline"
            "en" => "Other Discipline"
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      64 => Essec\Faculty\Model\Contribution {#2297
        #_index: "academ_contributions"
        #_id: "3984"
        #_source: array:18 [
          "id" => "3984"
          "slug" => "maitrise-des-couts-des-services-publics-locaux"
          "yearMonth" => "1995-05"
          "year" => "1995"
          "title" => "Maîtrise des coûts des services publics locaux"
          "description" => "DEMEESTERE, R. (1995). Maîtrise des coûts des services publics locaux. Dans: <i>Analyse Financière des Collectivités Locales</i>. 1st ed. PUF, pp. 211-224."
          "authors" => array:1 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
          ]
          "ouvrage" => "Analyse Financière des Collectivités Locales"
          "keywords" => []
          "updatedAt" => "2021-09-06 14:06:32"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "211-224"
            "volume" => null
            "number" => null
          ]
          "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" => "Présentation des principales démarches de diagnostic et de maîtrise des coûts dans le contexte des services publics locaux."
            "en" => "A presentation of some management tools aiming at better cost-containment in local authorities."
          ]
          "authors_fields" => array:2 [
            "fr" => "Comptabilité et Contrôle de Gestion"
            "en" => "Accounting and Management Control "
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
      65 => Essec\Faculty\Model\Contribution {#2298
        #_index: "academ_contributions"
        #_id: "4072"
        #_source: array:18 [
          "id" => "4072"
          "slug" => "points-de-vue-de-confreres-la-gestion-des-processus-letat-de-la-pratique-dans-de-grandes-entreprises"
          "yearMonth" => "2000-01"
          "year" => "2000"
          "title" => "Points de vue de confrères. La gestion des processus : l'état de la pratique dans de grandes entreprises"
          "description" => "DEMEESTERE, R., LORINO, P. et MOTTIS, N. (2000). Points de vue de confrères. La gestion des processus : l'état de la pratique dans de grandes entreprises. Dans: <i>La mutation du contrôle de gestion</i>. 1st ed. Éditions d'Organisation, pp. 62-65."
          "authors" => array:3 [
            0 => array:3 [
              "name" => "DEMEESTERE René"
              "bid" => "B00000149"
              "slug" => "demeestere-rene"
            ]
            1 => array:3 [
              "name" => "LORINO Philippe"
              "bid" => "B00000330"
              "slug" => "lorino-philippe"
            ]
            2 => array:1 [
              "name" => "MOTTIS N."
            ]
          ]
          "ouvrage" => "La mutation du contrôle de gestion"
          "keywords" => []
          "updatedAt" => "2021-09-06 14:06:32"
          "publicationUrl" => null
          "publicationInfo" => array:3 [
            "pages" => "62-65"
            "volume" => null
            "number" => null
          ]
          "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" => "Sept cas de mise en place de gestion des processus, dans de grandes entreprises de divers secteurs, permettent de cerner la typologie des situations de départ, les objectifs poursuivis, les caractéristiques de la démarche et les acteurs impliqués. L'absence de la fonction contrôle de gestion y est souvent constatée."
            "en" => "Seven cases of business process management are presented. They take place in different sectors of activity. On that basis, the authors try to define a typology of starting situations, the objectives pursued, the methods of implementation and the type of actors involved. In several cases the management control function seems to be hardly involved."
          ]
          "authors_fields" => array:2 [
            "fr" => "Autre discipline"
            "en" => "Other Discipline"
          ]
          "indexedAt" => "2024-12-22T06:21:45.000Z"
        ]
        +lang: "en"
        +"_type": "_doc"
        +"_score": 5.345153
        +"parent": null
      }
    ]
    "avatar" => "https://faculty.essec.edu/wp-content/uploads/avatars/B00000149.jpg"
    "contributionCounts" => 66
    "personalLinks" => array:1 [
      0 => "<a href="https://orcid.org/" target="_blank">ORCID</a>"
    ]
    "docTitle" => "René DEMEESTERE"
    "docSubtitle" => "Emeritus Professor"
    "docDescription" => "Department: Accounting and Management Control <br>Campus de Cergy"
    "docType" => "cv"
    "docPreview" => "<img src="https://faculty.essec.edu/wp-content/uploads/avatars/B00000149.jpg"><span><span>René DEMEESTERE</span><span>B00000149</span></span>"
    "academ_cv_info" => ""
  ]
  #_index: "academ_cv"
  +lang: "en"
  +"_type": "_doc"
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}