Should you set up your own sales force or should you outsouce it? The standard analysis uses a cost basis to answer this question. It assumes that the direct sales force is largely a fixed cost and that the outsourced sales force is largely a cost that varies with sales. It then calculates the...

Office organization

This paper studies the process by which a change in the institutional logic of an organisational field diffuses through the management control system of a firm.

We examine an unusual form of path dependence, in which suppliers that take different decision paths end up in the same position: excessive vertical integration of the personal selling function. We argue that this is the case even though outsourcing is more seriously considered than ever, and...

Drawing on the concept of « trial », developed by French sociologists, this article analyzes the dynamics of employees’ performance evaluation systems, particularly those involving accounting performance measures. A case study is presented as an illustration of our proposal to consider these...

This survey of language needs was carried out to help create a better match between the actual use of foreign languages in their working environment and the training of future managers within the CEMS programme.

In today's managerial world (corporate governance, shareholders' wealth maximization, agency theory) how are CEOs paid in the 700 layest French firms ? What are the various components of total compensation: fixed camp, bonus fringes, stock options ? What parties influence the mix and amounts :...

The occupational stress is one of the major problems of the western industrial societies. The cost of stress amounts to 200 billions $, in other words 10 times the cost of the annual strikes or the global amount of the 500 companies profits listed by Fortune Magazine. The current research is the...

In this article, a framework is presented based on the view that organizations consist of political actors who act in accordance with their own perceptions of rationality, not in accordance with the principles of rational decision-making theory. ALSA-Actors' Logic Systems Analysis is focused on...

Among the range of practices that bring personal assistance to people in firms, coaching is getting a growing popularity, even if the need for it and the way it is used remain unclear. In such a context, this study aims at understanding the reasons why associates of a leading consulting firm...