L'article présente les résultats d'une étude sur l'évolution des modes de contrôle entre clients et fournisseurs dans la Vallée de la Maurienne dans les années quatre-vingt dix. Un mode de contrôle par le marché a remplacé le contrôle social qui prévalait jusqu'alors. Ce changement a...

This article presents the results of a research, analysing modes of control between a car component maker and its suppliers. The study shows that the customer uses separately or conjointly three types of control (on results, on working process or on behaviour), depending on the power -...

Cet article présente les résultats d'une recherche analysant les modes de contrôle entre un équipementier automobile et ses fournisseurs. L'étude montre que le client utilise séparément ou conjointement trois types de contrôle (sur les résultats, les procédés de travail et les...

The article looks at the pros and cons for the implementation of Target Costing method in Romanian household appliances manufacturing entities, based on its specific principle. Based on recent results obtained by experts in this field and taking into account the specific aspects of the Romanian...

Accounting information was often used to determine the effect of quality management initiatives. Relation between quality management and financial performance of the companies was extensively explored but with the conflicting results. The most recent studies introduced intermediary factors...

The article looks at the pros and cons for the implementation of Target Costing method in Romanian household appliances manufacturing entities, based on its specific principle. Based on recent results obtained by experts in this field and taking into account the specific aspects of the Romanian...

French accounting values, accounting and reporting system characteristics and the nature of corporate owners and financiers account for the low level of French companies' disclosure. The aim of this paper is to relate the extent of disclosure in the annual reports of a sample of 100 French...

We examine firms’ voluntary R&D disclosure under technology coopetition, focusing on technology standard setting organizations (SSOs). Technology coopetition is characterized by i) cooperation to determine technology standards, which requires information sharing to reach consensus, and ii)...

We investigate the relationship between the incentives of Japanese nonprofit organizations to avoid losing their tax-exempt status and the extent of tax-motivated expense allocation. In Japan, nonprofit organizations are deprived of tax-exempt status if the ratio of expenses of taxable...

This paper discusses the process being used in Bosnia to convert the books of Bosnian enterprises so that they will comply with the new Bosnian accounting standards, which are identical to International Accounting Standards. Bosnian accountants were generally not familiar with the new rules,...