{"id":18731,"date":"2024-04-11T10:12:07","date_gmt":"2024-04-11T14:12:07","guid":{"rendered":"https:\/\/www.uqar.ca\/personnes\/bruce-lagrange\/"},"modified":"2026-06-30T00:16:48","modified_gmt":"2026-06-30T04:16:48","slug":"lagrange-bruce","status":"publish","type":"personnes","link":"https:\/\/www.uqar.ca\/en\/professeurs\/lagrange-bruce\/","title":{"rendered":"Bruce Lagrange"},"content":{"rendered":"\n<section class=\"wp-block-stereo-section-bloc section-block-small -section-block-padding-sm\" data-stereo-anchor-name=\"\"><div class=\"wp-block-stereo-section__container\"><div class=\"wp-block-stereo-section__col is-layout-flow wp-block-stereo-section-bloc-is-layout-flow\">\n<div class=\"wp-block-create-block-accordion-block\"><div class=\"c-tabs\" data-module=\"Tabs\"><div class=\"c-tabs-nav__wrap\" role=\"tablist\"><div class=\"c-tabs-nav-mobile\"><button data-tabs=\"button\" tabindex=\"0\" data-tabs-dir=\"<\" class=\"c-tabs-nav-mobile__button\" role=\"tab\"><svg aria-hidden=\"true\" focusable=\"false\" class=\"o-ico -icon-arrow-left\"><use xlink:href=\"\/app\/themes\/baserock\/assets\/img\/sprite.svg#arrow-left\"><\/use><\/svg><\/button><button data-tabs=\"button\" tabindex=\"0\" data-tabs-dir=\"&gt;\" class=\"c-tabs-nav-mobile__button\" role=\"tab\"><svg aria-hidden=\"true\" focusable=\"false\" class=\"o-ico -icon-arrow-right\"><use xlink:href=\"\/app\/themes\/baserock\/assets\/img\/sprite.svg#arrow-right\"><\/use><\/svg><\/button><\/div><div class=\"c-tabs-nav\" data-tabs=\"nav\"><button class=\"c-tabs-nav__item\" data-tabs=\"trigger\" role=\"tab\"><span class=\"c-tab\">Domaines de recherche<\/span><\/button><button class=\"c-tabs-nav__item\" data-tabs=\"trigger\" role=\"tab\"><span class=\"c-tab\">Recherches et expertises<\/span><\/button><button class=\"c-tabs-nav__item\" data-tabs=\"trigger\" role=\"tab\"><span class=\"c-tab\">Publications et communications<\/span><\/button><button class=\"c-tabs-nav__item\" data-tabs=\"trigger\" role=\"tab\"><span class=\"c-tab\">Cours enseign\u00e9s<\/span><\/button><\/div><\/div><div class=\"c-tabs-content__wrap\">\n<div class=\"c-tab-content__item\" data-tabs=\"content\"><div class=\"c-tab-content\"><p>\n    <ul>\n        <li>Utilit\u00e9 de l\u2019information financi\u00e8re et processus d\u00e9cisionnel<\/li><li>Impacts du format de l\u2019information financi\u00e8re et de facteurs personnels sur les jugements et d\u00e9cisions des utilisateurs de l\u2019information financi\u00e8re<\/li><li>Processus d\u2019autorisation de cr\u00e9dit des institutions financi\u00e8res nord-am\u00e9ricaines<\/li><li>Impact de l\u2019Intelligence \u00c9motionnelle sur le processus d\u00e9cisionnel<\/li><li>Impact du Trait Anxieux sur le processus d\u00e9cisionnel<\/li><li>Apprentissage en profondeur en sciences comptables<\/li>    <\/ul>\n<\/p><\/div><\/div>\n\n\n\n<div class=\"c-tab-content__item\" data-tabs=\"content\"><div class=\"c-tab-content\">\n<div class=\"wp-block-create-block-accordion-block\"><div class=\"c-accordion\" data-module=\"Accordion\" data-accordion-toggle=\"true\" data-accordion-scroll=\"true\" data-accordion-preopen=\"-1\">\n<div class=\"c-accordion__section\" data-accordion=\"wrap\"><button type=\"button\" aria-label=\"Ouvrir  Formation\" class=\"c-accordion__header\" data-accordion=\"trigger\"><span class=\"c-accordion__header__title\" id=\"formation\"><span class=\"c-accordion__button\"> Formation<span class=\"c-accordion__header__icon\"><span class=\"o-button__icon\"><svg aria-hidden=\"true\" focusable=\"false\" class=\"o-ico -icon-arrow-down\"><use xlink:href=\"\/app\/themes\/baserock\/assets\/img\/sprite.svg?v=4ffa4cbaabe44c792c?v=4ffa4cbaabe44c792c#arrow-down\"><\/use><\/svg><\/span><\/span><\/span><\/span><\/button><div class=\"c-accordion__content\" role=\"region\" data-accordion=\"content\"><div class=\"c-accordion__inner\">\n<ul class=\"wp-block-list\">\n<li>Doctorat en administration-sciences comptables (Ph.D.), Universit\u00e9 du Qu\u00e9bec \u00e0 Montr\u00e9al (2016)<\/li>\n\n\n\n<li>Ma\u00eetrise en sciences comptables (M.Sc.), Universit\u00e9 du Qu\u00e9bec \u00e0 Montr\u00e9al (2006)<\/li>\n\n\n\n<li>Baccalaur\u00e9at en sciences comptables (expertise comptable), Universit\u00e9 du Qu\u00e9bec \u00e0 Rimouski (1996)<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"c-accordion__section\" data-accordion=\"wrap\"><button type=\"button\" aria-label=\"Ouvrir  Projets de recherche en cours et subventions\" class=\"c-accordion__header\" data-accordion=\"trigger\"><span class=\"c-accordion__header__title\" id=\"projets-de-recherche-en-cours-et-subventions\"><span class=\"c-accordion__button\"> Projets de recherche en cours et subventions<span class=\"c-accordion__header__icon\"><span class=\"o-button__icon\"><svg aria-hidden=\"true\" focusable=\"false\" class=\"o-ico -icon-arrow-down\"><use xlink:href=\"\/app\/themes\/baserock\/assets\/img\/sprite.svg?v=4ffa4cbaabe44c792c?v=4ffa4cbaabe44c792c#arrow-down\"><\/use><\/svg><\/span><\/span><\/span><\/span><\/button><div class=\"c-accordion__content\" role=\"region\" data-accordion=\"content\"><div class=\"c-accordion__inner\">\n<p>\u00c0 venir<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"c-accordion__section\" data-accordion=\"wrap\"><button type=\"button\" aria-label=\"Ouvrir  Supervision d'\u00e9tudiants de cycles sup\u00e9rieurs\" class=\"c-accordion__header\" data-accordion=\"trigger\"><span class=\"c-accordion__header__title\" id=\"supervision-detudiants-de-cycles-superieurs\"><span class=\"c-accordion__button\"> Supervision d&#8217;\u00e9tudiants de cycles sup\u00e9rieurs<span class=\"c-accordion__header__icon\"><span class=\"o-button__icon\"><svg aria-hidden=\"true\" focusable=\"false\" class=\"o-ico -icon-arrow-down\"><use xlink:href=\"\/app\/themes\/baserock\/assets\/img\/sprite.svg?v=4ffa4cbaabe44c792c?v=4ffa4cbaabe44c792c#arrow-down\"><\/use><\/svg><\/span><\/span><\/span><\/span><\/button><div class=\"c-accordion__content\" role=\"region\" data-accordion=\"content\"><div class=\"c-accordion__inner\">\n<p>\u00c0 venir<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"c-accordion__section\" data-accordion=\"wrap\"><button type=\"button\" aria-label=\"Ouvrir  Autres activit\u00e9s\" class=\"c-accordion__header\" data-accordion=\"trigger\"><span class=\"c-accordion__header__title\" id=\"autres-activites\"><span class=\"c-accordion__button\"> Autres activit\u00e9s<span class=\"c-accordion__header__icon\"><span class=\"o-button__icon\"><svg aria-hidden=\"true\" focusable=\"false\" class=\"o-ico -icon-arrow-down\"><use xlink:href=\"\/app\/themes\/baserock\/assets\/img\/sprite.svg?v=4ffa4cbaabe44c792c?v=4ffa4cbaabe44c792c#arrow-down\"><\/use><\/svg><\/span><\/span><\/span><\/span><\/button><div class=\"c-accordion__content\" role=\"region\" data-accordion=\"content\"><div class=\"c-accordion__inner\">\n<p>\u00c0 venir<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"c-accordion__section\" data-accordion=\"wrap\"><button type=\"button\" aria-label=\"Ouvrir  Exp\u00e9rience professionnelle\" class=\"c-accordion__header\" data-accordion=\"trigger\"><span class=\"c-accordion__header__title\" id=\"experience-professionnelle\"><span class=\"c-accordion__button\"> Exp\u00e9rience professionnelle<span class=\"c-accordion__header__icon\"><span class=\"o-button__icon\"><svg aria-hidden=\"true\" focusable=\"false\" class=\"o-ico -icon-arrow-down\"><use xlink:href=\"\/app\/themes\/baserock\/assets\/img\/sprite.svg?v=4ffa4cbaabe44c792c?v=4ffa4cbaabe44c792c#arrow-down\"><\/use><\/svg><\/span><\/span><\/span><\/span><\/button><div class=\"c-accordion__content\" role=\"region\" data-accordion=\"content\"><div class=\"c-accordion__inner\">\n<ul class=\"wp-block-list\">\n<li>Centre financier aux entreprises Desjardins du Bas-Saint-Laurent \u2013 Directeur du cr\u00e9dit (2005-2008)<\/li>\n\n\n\n<li>Centre financier aux entreprises Desjardins du Bas-Saint-Laurent \u2013 Directeur de comptes (1998-2005)<\/li>\n\n\n\n<li>Centre financier aux entreprises Desjardins du Bas-Saint-Laurent \u2013 Directeur adjoint \u00e0 la direction g\u00e9n\u00e9rale (2002 \u2013 Affectation 6 mois)<\/li>\n\n\n\n<li>Raymond Chabot Grant Thornton, Rimouski \u2013 Auditeur et expert-comptable (1996-1998)<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"c-accordion__section\" data-accordion=\"wrap\"><button type=\"button\" aria-label=\"Ouvrir  Affiliations\" class=\"c-accordion__header\" data-accordion=\"trigger\"><span class=\"c-accordion__header__title\" id=\"affiliations\"><span class=\"c-accordion__button\"> Affiliations<span class=\"c-accordion__header__icon\"><span class=\"o-button__icon\"><svg aria-hidden=\"true\" focusable=\"false\" class=\"o-ico -icon-arrow-down\"><use xlink:href=\"\/app\/themes\/baserock\/assets\/img\/sprite.svg?v=4ffa4cbaabe44c792c?v=4ffa4cbaabe44c792c#arrow-down\"><\/use><\/svg><\/span><\/span><\/span><\/span><\/button><div class=\"c-accordion__content\" role=\"region\" data-accordion=\"content\"><div class=\"c-accordion__inner\">\n<ul class=\"wp-block-list\">\n<li>Comptable professionnel agr\u00e9\u00e9, auditrice (CPA auditeur depuis 1998)<\/li>\n\n\n\n<li>Chercheur associ\u00e9 \u2013 Chaire de Coop\u00e9ration Guy-Bernier \u2013 UQAM (depuis 2011)<\/li>\n\n\n\n<li>Membre de l\u2019Association Canadienne des Professeurs en Comptabilit\u00e9 (ACPC)<\/li>\n\n\n\n<li>Membre de l\u2019European Accounting Association (EAA)<\/li>\n\n\n\n<li>Membre du comit\u00e9 scientifique : The International Conference on Applied Business and Economics<\/li>\n<\/ul>\n<\/div><\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"c-tab-content__item\" data-tabs=\"content\"><div class=\"c-tab-content\">\n<div class=\"wp-block-create-block-accordion-block\"><div class=\"c-accordion\" data-module=\"Accordion\" data-accordion-toggle=\"true\" data-accordion-scroll=\"true\" data-accordion-preopen=\"-1\">\n<div class=\"c-accordion__section\" data-accordion=\"wrap\"><button type=\"button\" aria-label=\"Ouvrir  Publications\" class=\"c-accordion__header\" data-accordion=\"trigger\"><span class=\"c-accordion__header__title\" id=\"publications\"><span class=\"c-accordion__button\"> Publications<span class=\"c-accordion__header__icon\"><span class=\"o-button__icon\"><svg aria-hidden=\"true\" focusable=\"false\" class=\"o-ico -icon-arrow-down\"><use xlink:href=\"\/app\/themes\/baserock\/assets\/img\/sprite.svg?v=4ffa4cbaabe44c792c?v=4ffa4cbaabe44c792c#arrow-down\"><\/use><\/svg><\/span><\/span><\/span><\/span><\/button><div class=\"c-accordion__content\" role=\"region\" data-accordion=\"content\"><div class=\"c-accordion__inner\">\n<p><strong>PUBLICATIONS SOUMISES \u00c0 DES COMIT\u00c9S DE LECTURE<\/strong><\/p>\n\n\n\n<p><strong>Lagrange B<\/strong>., Viger C. et E. Morin. 2020. \u00ab&nbsp;The Impact of Emotional Intelligence on Loan Officers\u2019Intermediate Judgments&nbsp;\u00bb, <em>Journal of Economics, Business and Management,<\/em> Vol. 8, no 2, pp.96-108.<\/p>\n\n\n\n<p><strong>Lagrange B<\/strong>., E. Morin et C. Viger. 2018. \u00ab The Role of Loan Officers\u2019 Emotions in Decision Making: A Theoretical Proposition to Improve the Cognitive Fit Theory&nbsp;\u00bb, <em>Journal of Strategic and International Studies, <\/em>Vol. XIII (2), pp. 26-44<em>.<\/em><\/p>\n\n\n\n<p><strong>Lagrange B<\/strong>., E. Morin et C. Viger. 2017. \u00ab The Moderating Effect of Emotional Intelligence on Loan Officers\u2019 Judgments and Decisions&nbsp;\u00bb, <em>Journal of Business and Management, <\/em>Vol. 23 (1\/2), pp. 47-81<em>.<\/em><\/p>\n\n\n\n<p><strong>Lagrange B<\/strong>. 2016. \u00ab L\u2019effet mod\u00e9rateur de l\u2019intelligence \u00e9motionnelle dans la relation entre le niveau de divulgation de l\u2019information comptable relative aux provisions dans le contexte IFRS et les jugements et d\u00e9cisions des directeurs de comptes \u00bb, Th\u00e8se de doctorat en sciences comptables, approuv\u00e9 en septembre 2016, D3160, UQAM.<\/p>\n\n\n\n<p><strong>Lagrange B<\/strong>., C. Viger et A. Anandarajan. 2015. \u00ab&nbsp;Contingency Liabilities&nbsp;: The Effect of three Alternative Reporting Styles&nbsp;\u00bb, <em>Research in Accounting Regulation, <\/em>Vol. 27 (2), pp. 119-128.<\/p>\n\n\n\n<p>Lafontaine M., N. Michaud, <strong>B. Lagrange<\/strong> et C. Galaise. Publication soumise en mai 2015. &#8220;Pour un apprentissage en profondeur \u00e0 l\u2019universit\u00e9&nbsp;: Vers un changement paradigmatique de l\u2019enseignement, &#8221; Accounting Perspectives.<\/p>\n\n\n\n<p><strong>Lagrange B<\/strong>. 2006. \u00ab Pr\u00e9sentation et comptabilisation des options d\u2019achat d\u2019actions : Analyse des jugements et des d\u00e9cisions des directeurs de comptes des Centres financiers aux entreprises du Mouvement Desjardins \u00bb, M\u00e9moire de ma\u00eetrise en sciences comptables, approuv\u00e9 en octobre 2006, UQAM.<\/p>\n\n\n\n<p><strong>PUBLICATIONS<\/strong> <strong>AUTRES CONTRIBUTIONS<\/strong><\/p>\n\n\n\n<p><strong>Lagrange, B.,<\/strong> C. Viger et A. Anandarajan. 2015. \u00abContingency Reporting in the Poste IFRS Regime&nbsp;: An analysis of Perceptions and Reactions of Canadian Loan Officers \u00bb Cahier de recherche # 0415-133 d\u00e9pos\u00e9 \u00e0 la Chaire de Coop\u00e9ration Guy-Bernier (UQAM), Avril 2015.<\/p>\n\n\n\n<p>&nbsp;<strong>Lagrange, B<\/strong>., C. Viger et A.&nbsp; Anandarajan. 2015. \u00abThe Implications to Regulators of the Changes in Contingency Reporting \u00bb Cahier de recherche # 0415-134 d\u00e9pos\u00e9 \u00e0 la Chaire de Coop\u00e9ration Guy-Bernier (UQAM), Avril 2015.<\/p>\n\n\n\n<p>Belzile, R., C. Viger, <strong>B. Lagrange<\/strong> et A. Anandarajan. 2006. \u00ab Disclosure versus Recognition in Stock Option Reporting&nbsp;: A Test of Functional Fixation of Loan Officers \u00bb Cahier de recherche # 01-2006 d\u00e9pos\u00e9 \u00e0 l\u2019ESG de l\u2019UQAM.<\/p>\n\n\n\n<p>Belzile, R., C. Viger et <strong>B. Lagrange. <\/strong>2005. \u00ab L\u2019effet du mode de divulgation des options d\u2019achat d\u2019actions sur les d\u00e9cisions des directeurs de comptes de Desjardins \u00bb Cahier de recherche d\u00e9pos\u00e9 \u00e0 la Chaire Guy-Bernier (UQAM).<\/p>\n\n\n\n<p>Viger, C., R. Belzile, <strong>B. Lagrange<\/strong> et A. Anandarajan. 2005.\u00ab Does The Way Stock Option Compensation is Reported Affect Loan Officers\u2019 Judgments and Decisions? \u00bb Working Paper #01-2005, 47 pages.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"c-accordion__section\" data-accordion=\"wrap\"><button type=\"button\" aria-label=\"Ouvrir  Communications\" class=\"c-accordion__header\" data-accordion=\"trigger\"><span class=\"c-accordion__header__title\" id=\"communications\"><span class=\"c-accordion__button\"> Communications<span class=\"c-accordion__header__icon\"><span class=\"o-button__icon\"><svg aria-hidden=\"true\" focusable=\"false\" class=\"o-ico -icon-arrow-down\"><use xlink:href=\"\/app\/themes\/baserock\/assets\/img\/sprite.svg?v=4ffa4cbaabe44c792c?v=4ffa4cbaabe44c792c#arrow-down\"><\/use><\/svg><\/span><\/span><\/span><\/span><\/button><div class=\"c-accordion__content\" role=\"region\" data-accordion=\"content\"><div class=\"c-accordion__inner\">\n<p><strong>CONF\u00c9RENCES SOUMISES \u00c0 DES COMIT\u00c9S DE LECTURE<\/strong><\/p>\n\n\n\n<p><strong>Lagrange, B<\/strong>., C. Viger et E. Morin. 2019. \u00ab&nbsp;The Impact of Emotional Intelligence on Loan Officers\u2019 Intermediate Judgments\u201d,&nbsp;International Conference on Applied Business and Economics (ICABE 2019), Honolulu, Hawaii, USA.<\/p>\n\n\n\n<p><strong>Lagrange, B<\/strong>., E. Morin and C. Viger. 2018. Adding Loan Officers\u2019 Emotions as an Exploratory Variable in the Cognitive Fit Theory, 31st International Business Information Management Association Congress, Milan, Italie.<\/p>\n\n\n\n<p><strong>Lagrange, B.,<\/strong> E. Morin et C. Viger. 2018. The Role of Loan Officers\u2019 Emotions in Decision Making: A Theoretical Proposition to Improve the Cognitive Fit Theory, Conference on Business, Economics, Finance and Accounting of Academic Organization for Advancement of Strategic and International Studies, Orlando, \u00c9tats-Unis.<\/p>\n\n\n\n<p><strong>Lagrange, B<\/strong>. et C. Viger. 2017. L\u2019effet mod\u00e9rateur de l\u2019intelligence \u00e9motionnelle et les jugements et d\u00e9cisions des directeurs de comptes, perspective canadienne, Congr\u00e8s de l\u2019Association Canadienne des Professeurs en Comptabilit\u00e9 (ACPC), Montr\u00e9al.<\/p>\n\n\n\n<p><strong>Lagrange, B<\/strong>., C. Viger et A. Anandarajan. 2017. The Moderating Effect of Emotional Intelligence on Loan Officers\u2019 Judgments and Decisions, 40<sup>th <\/sup>European Accounting Association Congress, Valence, Espagne.<\/p>\n\n\n\n<p><strong>Lagrange, B<\/strong>., C. Viger et A. Anandarajan. 2015.&nbsp;Contingency Liabilities&nbsp;: The Efficacy of three Alternative Styles of Reporting, 38<sup>th <\/sup>European Accounting Association Congress, Glasgow, \u00c9cosse.<\/p>\n\n\n\n<p><strong>Lagrange, B<\/strong>., C. Viger et A. Anandarajan. 2013.&nbsp;Contingency Reporting in the Post IFRS Regime&nbsp;: An Analysis of Perceptions and Reactions of Canadian Loan Officers, Finance Week Conference, \u00c9cole Sup\u00e9rieure de Commerce de Pau (France).<\/p>\n\n\n\n<p>Lafontaine M., C. Galaise, <strong>B. Lagrange<\/strong> et N. Michaud. 2012. Contribuer \u00e0 la r\u00e9ussite professionnelle des futurs dipl\u00f4m\u00e9s par l&#8217;apprentissage en profondeur, Congr\u00e8s de l&#8217;Association Internationale de P\u00e9dagogie Universitaire (AIPU), mai 2012, Trois-Rivi\u00e8res.<\/p>\n\n\n\n<p><strong>Lagrange, B.<\/strong> et C. Viger. 2011. \u00c9tude des perceptions et r\u00e9actions face au nouveau mode de communication de l&#8217;information financi\u00e8re bas\u00e9e sur les IFRS: une \u00e9tude exploratoire, Congr\u00e8s de l&#8217;Association Canadienne Fran\u00e7aise pour l&#8217;Avancement des Sciences (ACFAS), mai 2011, Sherbrooke.<\/p>\n\n\n\n<p>Belzile R., C. Viger et <strong>B. Lagrange<\/strong>. 2006. L\u2019effet du mode de divulgation des options d\u2019achat d\u2019actions sur les d\u00e9cisions des directeurs de comptes du Mouvement Desjardins, Congr\u00e8s de l\u2019Association Canadienne Fran\u00e7aise pour l\u2019Avancement des Sciences (ACFAS), Montr\u00e9al.<\/p>\n\n\n\n<p>Belzile R., C. Viger, A. Anandarajan and <strong>B. Lagrange<\/strong>. 2006. Disclosure versus Recognition in Stock Option Reporting: A Test of Functional Fixation of Loan Officers, European Accounting Association Annual Conference, Dublin.<\/p>\n\n\n\n<p>Viger C., R. Belzile, <strong>B. Lagrange<\/strong> et A. Anandarajan. 2005. Are Sophisticated Users Influenced By The Format Of Presentation? An Examination of Loan Officers\u2019 Judgments and Decisions, 2nd Annual International Accounting Conference, Istanbul.<\/p>\n\n\n\n<p>Viger C., R. Belzile, <strong>B. Lagrange<\/strong> et A. Anandarajan. 2005. Alternative Stock Option Compensation Disclosure And The Effect On Loan Officers&#8217; Judgments And Decisions: An Experimental Study In Canada, The Canadian Academic Accounting Association Annual Congress, Qu\u00e9bec.<\/p>\n\n\n\n<p><strong>AUTRES CONTRIBUTIONS<\/strong><\/p>\n\n\n\n<p><strong>Lagrange B<\/strong>. et C. Viger. 2013. Analyse des perceptions et r\u00e9actions des directeurs de comptes de Desjardins face \u00e0 certaines informations comptables, Chaire de Coop\u00e9ration Guy-Bernier, \u00c9cole des Sciences de la gestion de l\u2019UQAM.<\/p>\n\n\n\n<p>Lafontaine M., C. Galaise, <strong>B. Lagrange<\/strong> et N. Michaud. 2010. L&#8217;apprentissage en profondeur, Colloque de p\u00e9dagogie universitaire, UQAR.<\/p>\n\n\n\n<p><strong>Lagrange, B<\/strong>. 2005. Pr\u00e9sentation et comptabilisation des options d\u2019achat d\u2019actions:&nbsp; Analyse des jugements et des d\u00e9cisions des utilisateurs d\u2019\u00e9tats financiers, Salon national de la Recherche Universitaire, Montr\u00e9al.<\/p>\n<\/div><\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"c-tab-content__item\" data-tabs=\"content\"><div class=\"c-tab-content\">\n    <p><strong>Premier cycle :<\/strong><\/p>\n    <ul>\n                    <li><a target=\"_blank\" href=\"\" rel=\"noopener noreferrer\" class=\"no-barba\" aria-label=\"Ouvre dans une nouvelle fen\u00eatre\" tabindex=\"0\">CTB15014<\/a> Comptabilit\u00e9 financi\u00e8re<\/li>\n                    <li><a target=\"_blank\" href=\"\" rel=\"noopener noreferrer\" class=\"no-barba\" aria-label=\"Ouvre dans une nouvelle fen\u00eatre\" tabindex=\"0\">SCO22117<\/a> Co\u00fbts et prise de d\u00e9cision<\/li>\n                    <li><a target=\"_blank\" href=\"\" rel=\"noopener noreferrer\" class=\"no-barba\" aria-label=\"Ouvre dans une nouvelle fen\u00eatre\" tabindex=\"0\">SCO30010<\/a> Stage d&#8217;initiation \u00e0 la profession<\/li>\n                    <li><a target=\"_blank\" href=\"\" rel=\"noopener noreferrer\" class=\"no-barba\" aria-label=\"Ouvre dans une nouvelle fen\u00eatre\" tabindex=\"0\">SCO31617<\/a> Utilisation des \u00e9tats financiers<\/li>\n                    <li><a target=\"_blank\" href=\"\" rel=\"noopener noreferrer\" class=\"no-barba\" aria-label=\"Ouvre dans une nouvelle fen\u00eatre\" tabindex=\"0\">SCO32210<\/a> Comptabilit\u00e9 de management: activit\u00e9s et r\u00e9sultats<\/li>\n            <\/ul>\n    <p><strong>Deuxi\u00e8me cycle :<\/strong><\/p>\n    <ul>\n                    <li><a target=\"_blank\" href=\"\" rel=\"noopener noreferrer\" class=\"no-barba\" aria-label=\"Ouvre dans une nouvelle fen\u00eatre\" tabindex=\"0\">DSC64014<\/a> Comptabilit\u00e9 de gestion, planification et contr\u00f4le<\/li>\n                    <li><a target=\"_blank\" href=\"\" rel=\"noopener noreferrer\" class=\"no-barba\" aria-label=\"Ouvre dans une nouvelle fen\u00eatre\" tabindex=\"0\">DSC64414<\/a> Occasions d&#8217;affaires<\/li>\n            <\/ul>\n<\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div><\/section>\n","protected":false},"featured_media":42690,"template":"","departement_personnes":[262],"class_list":["post-18731","personnes","type-personnes","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.uqar.ca\/en\/wp-json\/wp\/v2\/personnes\/18731","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.uqar.ca\/en\/wp-json\/wp\/v2\/personnes"}],"about":[{"href":"https:\/\/www.uqar.ca\/en\/wp-json\/wp\/v2\/types\/personnes"}],"version-history":[{"count":11,"href":"https:\/\/www.uqar.ca\/en\/wp-json\/wp\/v2\/personnes\/18731\/revisions"}],"predecessor-version":[{"id":60040,"href":"https:\/\/www.uqar.ca\/en\/wp-json\/wp\/v2\/personnes\/18731\/revisions\/60040"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.uqar.ca\/en\/wp-json\/wp\/v2\/media\/42690"}],"wp:attachment":[{"href":"https:\/\/www.uqar.ca\/en\/wp-json\/wp\/v2\/media?parent=18731"}],"wp:term":[{"taxonomy":"departement_personnes","embeddable":true,"href":"https:\/\/www.uqar.ca\/en\/wp-json\/wp\/v2\/departement_personnes?post=18731"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}