Le contrôle organisationnel s'inscrit dans une double relation avec la stratégie et l'action. La théorie de la structuration d'Anthony Giddens permet de dépasser l'incompatibilité existant jusqu'alors entre les paradigmes structuro-fonctionnalistes et ceux privilégiant l'acteur. La...

The present paper draws on the main issues in the production of scientific knowledge based upon grounded theory in management accounting research. This piece of work is a bibliographic study confronting grounded theory practices with the expectations of its founders (Glaser et Strauss, 1967; Strauss...

In this paper we propose a new method to explain the creation and measure the value of internally generated goodwill (IGG). Our method is based on the idea that firm value is affected by interactions between assets used in combination to conduct business. This novel approach contrasts with the...