The practice of audit committees in France became an obligation for listed companies. Nevertheless, even if France adopted this practice, she did not adopt all the Anglo-Saxon recommendations considered as good practices: the French audit committees are not totally independent; France is also...

My analysis indicates power games taking place between directors, external auditors and the financial management. These power games would play a key role in the construction of external auditor's independence. More particularly, these games would be sources of constraints, of comfort and of...

Analyser la structure et la dynamique d'utilisation des outils de gestion pose assez naturellement la question des processus par lesquels ces outils sont inventés. Le processus, ou l'activité, de conception peut précéder la phase de diffusion et de mise en œuvre, mais on peut également...

A case study starts with a problem and seeks to solve it. But is solving always what matters most? Isn’t it also the problem, tensing the situation, which ought to be at the study horizon? This ill be discussed based upon the case of management control cybernetics problematisation by Anthony.

This article examines the contribution of the identification process in building up a community of practice. Despite the presence of artefacts and activities typical of the emergence of a common identity, the transformation of the network under study into a community of practice appears...

L’objectif de cet article est d’analyser le processus de mise en œuvre de la Responsabilité Sociale de l’Entreprise (RSE) au sein des firmes multinationales. Une étude de cas retrace la mise en œuvre du programme de lutte contre le sida du Groupe Lafarge en Afrique. L’angle...