L’article présente les résultats d’une recherche qualitative sur les dispositifs et processus de segmentation achats au cœur du pilotage stratégique des relations client-fournisseur. Depuis Kraljic (1983) la littérature en stratégie spécialisée sur la segmentation achats, la...

Fair value accounting under IAS-IFRSs is often presented as market accounting that results from expression of the financial requirements of business management and accounting practice. By showing that fair value has the features of actuarial accounting, and is the product of a conceptual shift...

Fair value supporting by the IAS-IFRS standards appears largely as a financial interference in the accounting practice. Nevertheless, by showing that fair value represents an accounting conceptual shift due to recent transformations of our economies, we establish that fair value actuarial...

This paper presents the findings of a qualitative study on the governance to adopt in implementing a customer-oriented strategy. Our case study of a company in the aeronautics industry highlights the specific features of «embedded governance» designed to structure long-term relationships with...

Entretiens d’autoévaluation, bilans de compétences et goal settings incarnent les visages gestionnaires les plus quotidiens des procédures et dispositifs de vérité parcourant les organisations. Comment altèrent-ils le comportement des acteurs de l’organisation par différentes mises en...

This research aims at studying the adaptation of an inter-organisational control configuration (in terms of strategy, structure and control) to the evolutions of the environment. The empirical research is based on a case study of a civil aerospace engine maker called Aeromotor. This motorist has...

Pour les principes dominants de la « bonne » gouvernance depuis le rapport Cadbury de 1992, le gouvernement d’entreprise se définit comme un conflit d’agence entre actionnaires et managers. L’information financière, avec la juste valeur, incarne alors un moyen privilégié de résoudre...

Parting from a pragmatic constructivist epistemological paradigm, and based on a qualitative methodology, this abductive research explores the strategic management control of inter-organisational relationships (IORs) in civil aerospace. Based on both participating observation and specific case...