theoretical arguments and empirical evidence about relationship between privatization and performance shows that the well …-accepted hypothesis of performance increase after privatization is still much debated. We develop a stakeholder approach of corporate …

of the corporate governance theory suggests a renewal of the analysis of privatization which is still much debated … of Air France, partially privatized in 1999. The case shows the organizational impacts of privatization, both on the …

create mechanisms for administrative control of prices, through costs. Organizations and managers also put emphasis on cost … accounting and control. Expenditure control in the past, present and future is part of the work of all managers in a company …. Companies that try to make profit, focus on cost control that affect them directly. Also, knowing the costs, segmented by …