Skip to navigation – Site map




Finance-contrôle-stratégie is a transdisciplinary quarterly scientific journal. Its objectives are:

To contribute to the development of research in strategy, management control and finance with an organizational dimension;
To enhance the diffusion of the results of scientific research, particularly but not exclusively those from recently completed PhD work ;
To encourage the collaboration of scholars from different sub-disciplines within management research.
Finance-Contrôle Stratégie gives priority to articles with rigorous methodological approaches and theoretical foundation, aiming at explaining organizational performance and decision-making in the fields of finance, management control and strategy. It favors articles with strong empirical emphasis (through experimentation, surveys, etc.). One of the decisive criteria for article acceptance is the article’s contribution to the explanation of real phenomena (even through a description with respect to a theoretical framework). Articles only favoring prescriptive aspects and insisting exclusively on formalization are not considered a priority.
Finance-Contrôle-Stratégie is also open to original bibliographical summaries and critical discussion papers.

Top of page


Michel GERVAIS, Université de Rennes 1
Gérard CHARREAUX, Université de Bourgogne