At the dawn of the 21st century, the appearance of fair value accounting is often presented as, if not a revolution, at least an innovation. The present article on the history of "value" as used in German and French accounting regulations from 1673 to 1914 will show that although valuation at...

Are management tools instrumental of socialisation and of behavioural control or can they be vectors of change? Based on four examples of the change process in companies, the author reflects on the nature and the role of management tools, considered as sources, supports or even consequences of...

Can the process of change be deliberate, planned and controlled in an organisation? Does the management of change within an organisation consist in fighting the forces of resistance and stability? Not necessarily. Change creates unforeseen confrontation between the organisation and its actors....

The literature on R&D collaboration highlights a broad set of rationales for allying with other organizations. At the same time, it has been reported that there exists a large variety of forms of collaboration. Nevertheless, the relation between the motives to collaborate and the different forms...

Refocusing deals with the tendency of the groups to grow on controlled markets. It is a result of several constraints : capital budgeting in a world sized competitive environment, maximizing the return on capital employed, taking over the goodwill for the benefit of financial investors, leaving...

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...

corporate governance can be viewed as a consequence of the pension industry reorganisation which occured in the 1970s and 1980s in so far as corporate governance borrows the same organisational principles.