Basé sur une expérimentation, cet article porte sur la relation entre systèmes de mesure des performances et d'incitation dans le cadre de la gestion par la valeur. La discussion porte sur l'analyse des résultats et sur les comportements observés. Elle illustre quelques effets inattendus...

Notre recherche s'appuie sur une étude de cas menée dans une grande entreprise publique française venant de mettre en place un nouveau système de pilotage de la performance. La perspective adoptée pour cette étude s'inscrit dans le courant de recherche connu dans la littérature...

[eng] Do Corporate Governance Models Converge ? . Concerning the development of the corporate governance model, two thesis are studied. On the first hand, national models will exist for a long time. On the second hand, these national models would converge on a unique Anglo-Saxon model. This...

In a context of financial and economic crisis, issues of legitimacy and effectiveness of the accountability processes have become salient and three main questions arise. First, in the field of governance and codes of good conduct, do "comply or explain", "pay on say" mechanisms and non-financial...

In this case study, we analyze in a French public company the adoption mode of a new management control system pertaining to New Public Management principles. We compare the formal system designed and deployed in the organization, the discourses of its promoters and users and the observed...

In this paper, we shed light on the selection of the benefi ciaries from the French competitiveness cluster policy which was launched in 2005 and extended to 2012. We disentangle the selection and self-selection eff ects, as emphasized in the theoretical literature on regional and industrial...

Will employment instability be the employment pattern tomorrow? Many studies support this view which is first discussed on the basis of various statistical studies already carried out. A general trend of employment instability is not proved to be true by statistical data. These data show that...

Analyse de l'accaparation d'actifs (asset grabbing) lors des privatisations, sur les marchés financiers et dans le "shadow banking"par des oligarques comme émergence d'une économie où le "gagnant rafle tout" (winner take all) formant un secteur "cupidaliste". Son apparition dans l'économie...

In 1998 the Fifty-first World Health Assembly passed the "health-for-all policy for the twenty-first century". During this assembly the Member States of the World Health Organization (WHO) reaffirmed their commitment to the principle that "the enjoyment of the highest attainable standard of...

A government agency delegates to a provider (hospital, medical gatekeeper, school, social worker) the decision to supply a service or treatment to individual recipients. The agency does not perfectly know the distribution of individual treatment costs in the population. The single-crossing...