The environmental accounting literature covers both public and private, or corporate, fields. The needs of private firms differ from public organisations in that environmental accounting systems must pay for themselves. Stakeholder analysis and the so-called triple bottom line forget that...

This research looks at the theoretical impact of corporate governance on shareholder value maximisation in some countries of the CFA zone in Africa. Data from Burkina Faso, Cameroon, Côte d'Ivoire and Gabon covering the period 2005 to 2009 were used and theoretical analysis done. Theoretical...

The questions about corporate governance and « affairs » such as Enron, Vivendi... are echoing a series of questions about the firm in the economic theory. Walras and general equilibrium differ from Schumpeterian views and the conflict between shareholders and management was already discussed...