The paper is a very preliminary step to analyse and discuss theses questions in the specific field of the health care sector, in a comparative perspective between Germany and France. It is based on data and preliminary case studies gathered in the framework of the “Future of Low Wage Work in...

Local food supply chains seem now to be considered as a serious alternative to global ones in terms of sustainability. A lot of initiatives are developed and they often are associated with economical, social and environmental benefits. The main objective of this paper is to discuss the reality...

Sustainability issues are particularly sensitive to the fashion supply chain, given current fierce competition, intensive resource use, and the exposure of penurious labour conditions in some regions. In this paper we discuss how the sustainability movement is impacting the fashion retail supply...

The implementation of management control devices in the public sector is a very difficult challenge, especially if these devices come from private sector. Through two case studies, this paper analyses how two public organizations have implemented management control systems. We point out that...

Alors que la plupart des études illustrent une montée en puissance de la fonction financière, peu d'attention a été accordée à une coexistence possible entre plusieurs rationalités. En étudiant les pratiques de contrôle de gestion observées lors d'une enquête ethnographique, nous...

En se fondant sur la mesure comme fil directeur méthodologique, cette recherche montre l'interet d'une approche communicationnelle pour une meilleure compréhension du processus de contrôle de gestion. Pour ce faire, nous avons conduit une démarche de recherche en trois étapes : Une...