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La maîtrise du risque sanitaire des aliments fait partie intégrante de la stratégie des firmes agro-alimentaires. Ces entreprises mettent en place des dispositifs organisationnels aptes à générer une maîtrise efficiente des risques, à travers la conformation à des référentiels assez...
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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...
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The development of new forms of management control in three public networks allows to question the concept of innovation in the field of organizational control. It leads also to identify the factors which permit the rising of innovation and the real changes that it involves.
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L'ouvrage présente et discute les méthodes d'évaluation pertinentes dans le cadre préparatoire au reporting financier en normes IFRS.
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