Profit manipulation has been largely studied through Positive Accounting Theory (PAT). However, the weakness of the results obtained would suggest using different theoretical and methodological approaches to examine this subject. In France, management controllers play a central role in profit...

The objective of the research is to put in evidence the interorganizational dynamics of brand alliances. More specifically the aim of the paper is to identify the business-to-business interactions within brand alliances through the governance adaptations that occur during a period of time. We...

This paper provides a theory for the choice of an organizational structure by the headquarters of a unitary structure concerned about overload. The headquarters can avoid overload by delegating operational decisions to divisions, i.e., moving the firm to a multidivisional structure. We show that...