Management control practices are influenced by different professional groups, their interpretations and power struggles. We study a company whose strategy and daily management rely on non financial stakes, notably upon the concept of “brand”. We show how management accountants introduce a...

Aborde le problème de la qualité selon trois perspectives : analyse la version 2000 de la norme ISO 9001 et la certification d'engagements de service ; la diffusion sectorielle de la démarche qualité dans la fonction publique et les professions juridiques ; approche traditionnelle de la...

Les prestations de services professionnels sont par définition intangibles et génèrent en conséquence une perception de risque et d’incertitude chez le client. Pour y remédier, la confiance a été identifiée comme étant la solution idéale. Or, l’idée dominante est que le...

Purpose – Brand management systems (BMSs) are of prime importance for brands to monitor effective brand management and enhance firms' performance. The existing scales take various conceptual bases and sometimes eliminate some dimensions, depending on the sector of activity. Based on praxis and...

"Bringing health through food to as many people as possible" - this is the strategic mission of the French Danone group who has become a leading actor in the food-processing industry: Danone is the world's number 1 for fresh dairy products, number 2 for infant nutrition and bottled waters, and...

As marketers love to teach students, differentiation must be the focal point of marketing strategy. But what happens when a firm's competitive set is shared by similar customers, perceived differentiation is weak among rivals, and loyalty is a thing of the past? This was the dilemma the French...

Outil pour comprendre le management des activités au sein de l'entreprise. Fournit une vision globale du fonctionnement opérationnel de l'entreprise (structure, organisation, activités) en se fondant plus précisément sur les actions du manager.