This article presents the results of a study on the evolution of modes of control between buyers and suppliers in the Maurienne valley in the nineties. The social control which had prevailed until then was replaced by a market control. Due to the rationalisation of the costs in the buying firms,...

This article presents the results of a study on buyer-supplier control in the manufacturing industry based on six case studies. Four buyer-supplier control configurations are proposed in a matrix according to the reciprocal dependence between the buyer and its suppliers. For each configuration,...

Considering the growing externalisation of strategic activities, the problem of the control of buyer-supplier relationships is crucial. Therefore, researchers usually propose modes of control that are adapted to various environments. However, the organisations are often considered as “black...

This paper studies the influence of two properties of interdependence – magnitude and relative asymmetry- on the buyer's control on its supplier. Four dimensions of control are examined: the objects of the control (results, working processes, behaviours and supplier characteristics), the means...

This article presents the results of a research, analysing modes of control between a car component maker and its suppliers. The study shows that the customer uses separately or conjointly three types of control (on results, on working process or on behaviour), depending on the power -...

French accounting values, accounting and reporting system characteristics and the nature of corporate owners and financiers account for the low level of French companies' disclosure. The aim of this paper is to relate the extent of disclosure in the annual reports of a sample of 100 French...