Cet article présente une expérience naturelle où une commune française a décidé de sanctionner financièrement les parents venant chercher leurs enfants avec retard dans les centres de loisirs communaux. Après un an de mise en oeuvre de ce dispositif, contrairement aux conclusions...

This paper presents a survey of the large empirical literature in economics that has sought to examine the relationship between educational expenditures and outcomes in both developed and developing countries. The main feature of this literature is the remarkable lack of consensus about the...

Three dimensions characterize a management control system: the nature of the involvement of operational managers, the degree of customization of the underlying tools and the relationship with the compensation policy. This characterization further formalizes the distinction between diagnostic and...