Les spécificités du contrôle de gestion dans les pays de l’Europe centrale et orientale : une revue de la littérature
Bibliographic record
Abstract
L’objectif de ce papier est d’étudier la littérature sur les pratiques de contrôle de gestion dans les pays ex-communistes de l’Europe Centrale et Orientale (PECO). Ces pays sont classés selon deux critères : le développement économique associé au processus de transition (post-transition/transition) et l’appartenance à l’ex-URSS (soviétique/non-soviétique). L’examen de 115 études empiriques montre divers niveaux de développement de la recherche et des pratiques de contrôle de gestion dans les différentes familles des PECO. Le papier expose la manière dont les études empiriques sont menées et présente les opportunités d’avancement de la recherche dans le domaine du contrôle de gestion contextualisé dans une perspective post-communiste.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.001 | 0.001 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.002 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; both teacher heads agree on what is shown here.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".