In this paper, a theory of accounting, control and accounting-related areas is outlined.It is based on a number of previous research-oriented books published over several decades and the author´s specific own experiences from internal and external processes with organisations in...

This article presents the results of a study on the evolution of modes of control between buyers and suppliers in the Maurienne valley in the nineties. The social control which had prevailed until then was replaced by a market control. Due to the rationalisation of the costs in the buying firms,...

This paper studies the influence of two properties of interdependence –magnitude and relative asymmetry- on the buyer's control on its supplier. Four dimensions of control are examined: the objects of the control (results, working processes, behaviours and supplier characteristics), the means...

L'article présente les résultats d'une étude sur l'évolution des modes de contrôle entre clients et fournisseurs dans la vallée de la Maurienne dans les années quatre-vingt dix. Le contrôle social qui prévalait jusqu'alors a été remplacé par le contrôle par le marché. Dicté par la...