Si les stratégies de développement doivent être supportées par des structures financières adaptées, le choix de ces structures (niveau d'endettement et ratio capitaux propres sur dettes) est contraint par la plus ou moins grande efficacité des systèmes de contrôle qui vont pouvoir se...

Three dimensions characterize a management control system: the nature of the involvement of operational managers, the degree of customization of the underlying tools and the relationship with the compensation policy. This characterization further formalizes the distinction between diagnostic and...

The contract between growers and merchants for the exchange of grapes on the Champagne market is a long-term agreement based on quantities. Commitments on quantities are made for several years and negotiated individually between growers and merchants. Each year, prices are negotiated at the...

Consider a firm as an organization that needs to efficiently coordinate several specialized departments in an uncertain environment. Decision making involves collective planning sessions and decentralized operational processes. In this setting this paper explores the role of economic modeling...

[eng] How do financial structure influence firm's strategic behavior? Case study in the french wine industry - Industrial strategies of growth must be backed by relevant financial structures; but the choice of these structures (level of debt and debt/equity ratio) is restricted by the more or...

The taxonomy extends the distinction between diagnostic and interactive control systems by adding two new dimensions to the one introduced by Simons (1995) which focuses on the nature of the involvement of operational managers. The first new dimension concerns the degree of specificity of the...