The objective of this paper is to present different approaches that explain the corporate social responsibility. First, we describe two approaches based on economic (rational approach) and moral considerations (moral approach). Second, we propose an alternative approach that suggests that...

This research notes aims at assessing the research policy in the knowledge management field conducted by the EU during the last decades. this article highlights the results from this research but also points out the lacks of this research program.

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...