Literature about IS strategic management or IS strategic value is abundant. Nonetheless, the bulk of existing studies are focused on the concept of alignment. They do not make sense of a strategic value "in practice" and still draw on notions such as activity or process to make sense of...

Budgetary control has developed in France since the 1930s. If the initial importation from the United States was rapid, subsequent development was slow. Diffusion of the technique occurred through a number of mechanisms: professional reviews, books, consultants, think tanks, and through...

La multiplication des signes de qualité oblige à repenser la définition des labels et à structurer de manière pertinente cet ensemble de signaux souvent opaque. Les apports de l'économie de l'information permettent de différencier, d'une part, les labels exponentiels et, d'autre part, les...

Despite a large body of literature on the topic, empirical tests of real option models are scarce. The lack of data offers an initial explanation for this. However other intrinsic reasons could well explain why real options are difficult to test on large-scale studies. We show that the use of...

Despite a large body of literature on the topic and the continuously improving understanding of professionals, real options are not widely used to value firms. Numerous assumptions have been raised to explain the various obstacles to their adoption. Limits concerning the relevance of option...

The objective of this paper is to understand how and why companies implement corporate social responsability policies when they build a new plant. The paper is based on three case studies.

Including real options in firms ’ value raises numerous difficulties. Limitations concerning the relevance of option pricing models outside financial markets are the most salient, but carrying out a valuation implies other assumptions, especially on firms’ governance. In particular,...