This paper describes an exploratory field study which was carried out at the SNCF. In a network company like SNCF it is more difficult to adopt the assumptions on which traditional management control is based. Now this company is entering into a new process of change of its control system. Is a...

Little attention has been given to the coexistence that could exist between several rationales. Most studies illustrate the victory of the financial rationale, other groups trying in vain to resist change. In this paper, based on an ethnographic study of management control practices, we try to...

This article deals with the concept of the experiential label. This label conveys subjective information provided by an expert (critic) on the quality of the consumptive experience. The purpose of this empirical study was to assess the impact of the experiential label on the market for classical...