Information Requirement elucidation has been intensively studied in MIS field. But yet, it had not gone far away. Why? Because people looked at it in an inappropriate way. Information Requirement had been considered from a positivism point a view, as a "positive data", that is to say something...

Appliquées au domaine des services, les pratiques de contrôle de gestion ont des difficultés à intégrer les attentes des clients dans les calculs de consommation de ressources et de rentabilité financière. Caractérisées par des coûts fixes importants, les entreprises de services...

This article is dealing with a possible scenario for the future of the automobile thanks to the shift from an artefact vision to a services vision by which the customer might be involved as a true partner in the design of cars. This paper is therefore quite speculative but is challenging the...