This research seeks to explore some aspects of how control operates as a package of control practices (Malmi and Brown 2008 ; Ahrens & Chapman 2007 a, Chenhall 2003). Given the pervasiveness of technology use today, we aim at developing an approach that takes into account the role of technology....

Devant la complexité à laquelle est confronté l'utilisateur d'Internet, les agents intelligents se présentent comme un recours. Il y a deux faces à l'intelligence d'un agent: l'une tournée vers l'accomplissement d'une mission, et l'autre tournée vers les objectifs qu'il s'agit de...

The diffusion of ICT in small businesses remains low (Eurostat 2010) and yet among IT applications, the Internet offers opportunities for such businesses to develop their business activity (Scaglione, Schegg et Murphy, 2009). One issue is whether the Internet can be used effectively by these...

This paper examines the relevance of customer satisfaction for the financial analysts when preparing their earnings forecasts. We draw on theory in marketing to predict how customer satisfaction should be associated with earnings forecasts and forecast errors. We assembled a dataset of companies...

This paper examines the usefulness of customer satisfaction to analysts when preparing their earnings forecasts. We draw on theory in marketing to predict how customer satisfaction should be associated with earnings forecasts and forecast errors. We assembled a dataset of companies studied in...

This study examines the effects of customer satisfaction on analysts' earnings forecast errors. Based on a sample of analysts following companies measured by the American Customer Satisfaction Index (ACSI), we find that customer satisfaction reduces earnings forecast errors. However, analysts...