The authors suggest, through their literature review that the managers' participation to the management control process (that is to say their degree of use of the information they receive from the process and their degree of cooperation in the transmission of information) influences their...

Within the theoretical framework of Relationship Marketing, this article analyses the new dimensions of the sales network of cosmetics and perfumes focussing on the four main players: the supplier, the retailer, the counsellor (sales assistant) and the consumer. It stresses the evolution of the...

Suite au constat d'une remise en question du contrôle de gestion classique, une seconde orientation du métier s'est développée. En réponse aux besoins accrus de réactivité des entreprises, ce contrôle de gestion a pour vocation d'adapter continuellement les outils et raisonnements...

Au travers d'une enquête, les auteurs montrent que le regard que les managers portent sur le contrôle de gestion (leur attitude envers ce processus) influence leur degré de participation à ce même processus. Ils montrent d'autre part que cette attitude est significativement plus favorable...

Purpose – Disconfirmation of expectations is the mismatch between the expected and blind evaluation of a product. The purpose of this paper is to explore the relation between expected and perceived value (quality), focusing on wines from the French regions with varying levels of notoriety and...

Purpose – This experimental research seeks to offer a method for measuring the respective product and brand contributions to the global perceived quality dimension in the case of five brands of orange juices. Design/methodology/approach – The disconfirmation of expectations approach method...

Purpose This paper aims to investigate the impact of brand attachment and familiarity on perceived congruence between the logo and the brand. It explores the role of an under-researched factor, surprise, on perceived congruence in the case of a radical logo change. Design/methodology/approach A...