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PEOPLE@HES-SO - Verzeichnis der Mitarbeitenden und Kompetenzen
PEOPLE@HES-SO - Verzeichnis der Mitarbeitenden und Kompetenzen

PEOPLE@HES-SO
Verzeichnis der Mitarbeitenden und Kompetenzen

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Bregnard Thierry

Bregnard Thierry

Professeur-e HES ordinaire

Hauptkompetenzen

Gestion de la performance

Corporate Finance

Business Model Innovation

Management d'institutions publiques

Project Management

Comptabilité analytique

Indicateurs et tableau de bord

Sytème de contrôle interne

  • Kontakt

  • Lehre

  • Publikationen

  • Konferenzen

  • Portfolio

Hauptvertrag

Professeur-e HES ordinaire

Haute Ecole Arc - Gestion
Espace de l'Europe 21, 2000 Neuchâtel, CH
DECO
BSc HES-SO en Droit économique - Haute Ecole Arc - Gestion
  • controlling
BSc HES-SO en Economie d'entreprise - Haute Ecole Arc - Gestion
  • controlling
  • Comptabilité de gestion

2017

L'assurance et l'économie résidentielle :
Professioneller Artikel ArODES
quel impact soci-économique des agences générales d'assurance dans le canton de Neuchâtel ?

Alain Segessemann, Thierry Bregnard

Schweizer Versicherung,  Dezember 2017/ Januar 2018, pp. 28-29

Link zur Publikation

2020

Management Accounting and Control Practices: Qualitative Research of Swiss Industries Using Enterprise Resources and Planning Systems
Konferenz

Equey Catherine, Bregnard Thierry

IMA Annual Conference - Applied Research Roundtable Session, 16.06.2020 - 20.06.2020, Atlanta

2018

Management accounting and control practices :
Konferenz ArODES
qualitative research of Swiss industries using enterprise resources and planning systems

Catherine Equey, Thierry Bregnard

Proceedings of ACE 2018 IMA's Annual Conference and Expo

Link zur Konferenz

Zusammenfassung:

Based on qualitative research that was conducted on enterprises from the industrial sector, we acquired new knowledge on the use and the needs of management accounting and control practices. The focus of the study was small and middle industries based in the French-speaking part of Switzerland using an ERP (Enterprise Resources Planning) system. The research aims to highlight the best practices in management accounting and control, as well as underlining missing information and tools. The collected data will be used in further research to design a simplified framework of management accounting and controlling that will be useful in identifying and developing the necessary ERP system functionalities.

The integration of “presential” activities in economic base models :
Konferenz ArODES
the case of Switzerland

Alain Segessemann, Thierry Bregnard

Proceedings of the Annual Conference of the Regional Studies Association (RSA) 2018

Link zur Konferenz

Zusammenfassung:

The increasing mobility of populations strongly affects the development of territories. Indeed, mobility for studies, hobbies, vacations, retirement as well as commuting (professional and of students) and multi-residency (second homes) have raised in recent years. As a result, the effects of this evolution are no longer limited to production (exports of goods and services), but also more and more to consumption. Two recent approaches, the residential economy and the presential (face-to-face) economy (Davezies 2008; Terrier 2009), account for these phenomena and show that the most prosperous regions are not necessarily the most economically productive (Segessemann and Crevoisier 2015; Jousseaume and Talandier 2016). Capturing income streams and generating the expense can be just as important to a region as its performance in producing export-oriented goods and services. What is the current situation of the Swiss regions in relation to these three modes of development? In this context, the comprehension of the spatial articulation of production and consumption within the framework of an integrated “productive, presential and residential system” (PPRS) becomes an important issue. Following Davezies and Talandier (2014), this paper has two main objectives: based on a quantitative approach, the first is to identify productive and presential supply-side activities, and their articulation with local demand of residents in Switzerland. The second objective is the identification of interdependencies between these two systems of supply and demand, in order to contribute to the redefinition of spatial planning and spatial impact policies for regional development.

2017

Modeling Swiss SMI's experience of performance measurement
Konferenz ArODES

Catherine Equey, Thierry Bregnard

Actes de conférence du 4e Colloque international en économie, finance, comptabilité et transparence

Link zur Konferenz

Zusammenfassung:

The purpose of this paper is to examine performance measurement through the current key performance indicators’ (KPIs’) best practices applied by Swiss small and medium industries (SMIs) active in discrete manufacturing. The methodology used for this study was mainly based on the completion of an online survey that was statistically analyzed with a focus on the main KPIs used to assist senior management in industrial decision making. This quantitative survey was completed with qualitative analysis. Our survey allowed us to produce new information about the Swiss SMIs’ experience of financial dashboards. Thus, we have determined the essential and shared KPIs for SMIs’ management, and we propose a minimum standardized dashboard that firms could complete with their own indicators. The dashboard model we proposed was integrated in an ERP system and are currently offered out-of-the-box for the ERP system’s users.

2016

Dashboard model design based on Swiss small and medium industries’ best practices
Konferenz ArODES

Catherine Equey, Thierry Bregnard, Sara Wieland, Pauline Meyer, Florian Dupuy

Proceedings of the 10th Conference of the Performance Measurement Association

Link zur Konferenz

Errungenschaften

Sans date

Projets réalisés

 2025 ; Projets et recherche appliquée

Collaborateurs: Bregnard Thierry

A disposiiton sur demande

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