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...

La turbulence exacerbée des environnements et l'internationalisation ont remis en cause la pertinence des structures classiques des grandes entreprises. Les processus de gestion sont repensés selon des modèles transversaux caractérisés par la coordination horizontale, la flexibilité, le...

The recent development of networks has engendered both the evanescence of “macro-actors” (i.e., big formal organizations) and new problems related to corporate social responsibility. The concept of “organization” must be redefined and analyzed so as to identify network externalities and...