A debate around the book by Denis Segrestin ("Les chantiers du manager", Paris, Colin, 2004) gives an opportunity to hope for deeper and rigorous anaytical frameworks about organizational theories of firms. Two perspectives are suggested: firms as collective action systems open to their...

Including real options in firms ’ value raises numerous difficulties. Limitations concerning the relevance of option pricing models outside financial markets are the most salient, but carrying out a valuation implies other assumptions, especially on firms’ governance. In particular,...

The article discusses the origins of the U-shaped average cost curve, which is one of the most widely used tools in microeconomic analysis. Its widespread use leads many to consider it as a basic tool, obscuring the fact that the graph of the U-shaped average cost curve is part of a complex...

A principal needs a worker for the production of a good. The worker can be hired as an internal agent, or an external agent under a contract. These two organizational modes correspond to in-house production and outsourcing, respectively. In each case, the agent earns experience benefits: future...

The concept of global performance is used in managerial literature in order to assess companies' implementation of sustainable development. It refers to an holistic conception of performance. In this this paper we intend to confront the theoretical representation of a balanced integration of...

The concept of "global performance" is used to represent the corporation participation in sustainable development. It is a part of CSR management control system ; it enlarges boundaries of this control and covers a wider range of issues. In theory, it supposes a balanced integration of economic,...