L'étude de la diffusion des principes du New Public Management suit principalement une perspective néo-institutionnelle et l'hétérogénéité des pratiques est souvent expliquée par la notion de découplage. En France, les Collectivités Territoriales et leurs associations partenaires sont...

Purpose: The purpose of this paper is to assessthe probable influence of some of the emotional costs and returns expected by owners on their family business sale decision; and examine if the perceived economic environment during the economic and financial crisis of 2008 had an impact on the...

Purpose: Notwithstanding a number of studies that led to the development of different performance measurement systems incorporating contingency factors, very scarce research on the variety of balanced scorecards (BSCs) indicators used in performance management were carried out in France....