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Du contrôle social au contrôle par le marché dans les relations client-fournisseur

Beaujolin, Rachel; Nogatchewsky, Gwenaëlle - Université Paris-Dauphine (Paris IX) - 2004

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,...

Persistent link: https://www.econbiz.de/10011072085

Contrôle et RSE aux frontières de l’entreprise : la gestion responsable de la relation fournisseurs dans les grands groupes industriels

Quairel, Françoise - Université Paris-Dauphine (Paris IX) - 2007

firme : contrôle par le marché, par la bureaucratie, par la confiance et le réseau. La recherche empirique porte sur l … procédures et à des codes de conduite. Le troisième mode de contrôle est un contrôle social, basé sur la confiance ; Il est …

Persistent link: https://www.econbiz.de/10011074315

Fonctionnement et efficacité du comité d’audit : une analyse des interactions entre les participants

Compernolle, Tiphaine - Université Paris-Dauphine (Paris IX) - 2011

central actor in this strategy. Interactions between attendees are the consequences of these strategic behaviours. Trust … reflexive social control: the actors who report to the committee criticize themselves. Risk leads them to self-discipline; Trust … results of implicit negotiations between participants during their interactions: between trust and risk, between transparency …

Persistent link: https://www.econbiz.de/10010705808

Les configurations de contrôle dans les relations client-fournisseur – Environnement, organisation du client, finalités et modalités du contrôle

Nogatchewsky, Gwenaëlle - Université Paris-Dauphine (Paris IX) - 2005

This article presents the results of a study on buyer-supplier control in the manufacturing industry based on six case studies. Four buyer-supplier control configurations are proposed in a matrix according to the reciprocal dependence between the buyer and its suppliers. For each configuration,...

Persistent link: https://www.econbiz.de/10011072109

Control configurations in buyer-supplier relationships: environment- buyer organisation- goals and modes of control

Nogatchewsky, Gwenaëlle - Université Paris-Dauphine (Paris IX) - 2005

Considering the growing externalisation of strategic activities, the problem of the control of buyer-supplier relationships is crucial. Therefore, researchers usually propose modes of control that are adapted to various environments. However, the organisations are often considered as “black...

Persistent link: https://www.econbiz.de/10011072161

The effects of perceived interdependence on interorganisational control

Nogatchewsky, Gwenaëlle - Université Paris-Dauphine (Paris IX) - 2004

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...

Persistent link: https://www.econbiz.de/10011074364

Les modes de contrôle entre clients et fournisseurs

Nogatchewsky, Gwenaëlle - Université Paris-Dauphine (Paris IX) - 2002

This article presents the results of a research, analysing modes of control between a car component maker and its suppliers. The study shows that the customer uses separately or conjointly three types of control (on results, on working process or on behaviour), depending on the power -...

Persistent link: https://www.econbiz.de/10011072493

Pros and Cons for the Implementation of Target Costing Method in Romanian Economic Entities

BRICIU, Sorin; CAPUSNEANU, Sorinel - In: Journal of Accounting and Management Information Systems 12 (2013) 3, pp. 455-470

The article looks at the pros and cons for the implementation of Target Costing method in Romanian household appliances manufacturing entities, based on its specific principle. Based on recent results obtained by experts in this field and taking into account the specific aspects of the Romanian...

Persistent link: https://www.econbiz.de/10010740218

Une étude empirique des déterminants de la qualité de l'information diffusée par les entreprises françaises au cours de la période 1991-1995

Michaïlesco, Céline - Université Paris-Dauphine (Paris IX) - 1999

French accounting values, accounting and reporting system characteristics and the nature of corporate owners and financiers account for the low level of French companies' disclosure. The aim of this paper is to relate the extent of disclosure in the annual reports of a sample of 100 French...

Persistent link: https://www.econbiz.de/10011072686

The Contribution of Information Technologies to the Financial Auditing of Organizations

Iuliana, TUGUI - 2006

Activities in all fields of activity are increasingly supported by the information and communication technologies.This study is the result of a research financed by the grant, called quot;FINAUDIT - information product for auditing the financial statements of economic agentsquot;. Thus, our...

Persistent link: https://www.econbiz.de/10012735123