Jean Dumarchey (1874-1946) is a french theorist in accounting, known for his scientific and economic approach of accounting. Dumarchey's theory didn't really succeed in his lifetime. The breaking point with previous thinkers is revealed by studying his books, articles and lectures: Dumarchey...

We prove the existence of the maxmin of zero-sum recursive games with one sided information.

The purpose of this exploratory study is to analyze the links between labels abstraction degree, utilitarian and hedonic value and consumer satisfaction. The analysis shows that satisfaction varies according to labels abstraction degree, context, consumer personality and expectations.

This Paper analyses the effect of a possible takeover on information flows and on the terms of trade in business relationships. We consider a long-term relationship between a firm and a privately-informed stakeholder, a buyer for example. In our model, takeovers both increase the surplus from...

Franchising is a contract that is not always balanced. This is due to a relationship where one can find a party, usually the franchisor, dominating the contractual bond. The economic and legal relationships call for much more attention due to the massive investments involved. One will often...

The objective of this article is to conceptualize the value creation process in brand alliances using a dynamic approach, based upon the literature on strategic alliances and inter organizational relationships, to explain the importance of organizational components in brand alliances. The...

In this communication, we conceptualize the value creation process in brand alliances through an approach both static and dynamic. We mobilize literature on strategic alliances and inter organizational relationship (Das and Teng, 2000; Håkansson and Senhota, 1995) to explain the importance of...