The electronic marketplaces, as an inter- organisational information system, are not limited to a simple transactional dimension. Indeed, those having survived the consolidation phase gradually widened their functions and contribute to a new competing dynamics. The latter is at the origin of the...

The budget process has been a subject of debate for many years and in some companies this has implied the suppression of budgetary control. The first examples of companies managing without budgets can now be studied in order to understand how new these ways of managing are. We’re presenting in...