This paper provides new evidence on the contractual governance of technology licensing agreements. Using an international sample of licensing contracts, we explore how contracts are designed to deal with specific contractual risks. In particular, we comparatively assess the influences of...

La gestion du bien d'une personne vulnérable peut être interne ou externalisée. La société civile s'avère être un outil utile d'externalisation de la gestion du patrimoine de l'incapable. Ce transfert des pouvoirs de gestion vers la société civile offre aux personnes vulnérables...

Including real options in firms ’ value raises numerous difficulties. Limitations concerning the relevance of option pricing models outside financial markets are the most salient, but carrying out a valuation implies other assumptions, especially on firms’ governance. In particular,...

Efficiency arguments explain why commercial intermediaries exist and will continue to be involved in the exchanges despite the spread of digital networks. Commercial intermediaries provide producers and consumers with a set of information, logistic, securization and insurance (and liquidity)...

Outsourcing is one of the organizational practices that have increased in popularity over the past decade, even in the public sector. However, management control literature gives a little attention to this new form of organization. Two paradigms dominate the inter-organizational management...

Despite a large body of literature on the topic and the continuously improving understanding of professionals, real options are not widely used to value firms. Numerous assumptions have been raised to explain the various obstacles to their adoption. Limits concerning the relevance of option...

The aim of this article is to identify management control archetypes in an outsourcing context and contingency factors that underlie them. The exploratory case study, carried upon three Moroccan publicly owned offices indicates that two combinations of Ouchi's (1980) management control...