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Page 7 to 42: Sophie Audousset-Coulier, Christine Naaman and Matthäus Tekathen – All roads lead to Rome: A Schatzkian perspective on IFRS transition practices | Page 43 to 83: Irina Paladi – A dynamic analysis of the management control system of the post-Soviet firm | Page 85 to 129: Jean-Noël Chauvey and Gérald Naro – Internal control and risk management: from compliance to strategy.
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Accounting Control Audit – Number 2023/3 – Volume 29 – September 2023
