This paper examines the discursive mise-en-sens (Corvellec & Risberg, 2007) tactics civil society organizations (CSOs) use to influence strategic development of companies. Drawing on the case study of Suez- Environment, a major water distribution company in the world, we show that CSOs can play...

Exploiting existing resources or exploring new ones is an old dilemma. As exploitation consists in “the refinement and extension of existing competences, technologies and paradigms” (March, 1991, p. 85) and exploration means “experimentation with new alternatives” (March, 1991, p. 85),...

Purpose – This paper aims to explore Hong Kong firms' training needs in the Pearl River Delta, a booming region in the fast growing People Republic of China economy, by resorting to a human capital approach. Also, to identify the training policies selected by those firms in order to cater for...

Profit manipulation has been largely studied through Positive Accounting Theory (PAT). However, the weakness of the results obtained would suggest using different theoretical and methodological approaches to examine this subject. In France, management controllers play a central role in profit...