S'appuyant sur les théories de l'agence, d'asymétrie informationnelle et des parties prenantes (stakeholder theory), cet article développe et teste un modèle explicatif de la perception de la qualité des missions d'audit légal chez les utilisateurs des états financiers. Les données...

Cette étude développe et teste un modèle explicatif de l'externalisation comptable à un moment donné. Elle s'appuie sur les théories des coûts de transactions, et de la contingence. Par une triangulation méthodologique, nous avons pu identifier les déterminants de...

This study puts forward an explanatory model for the probability of a business having internal or external accounting at a specific moment. It is supported by resource- and skill-based theory, contingency theory and transaction cost theory which is considered as a main theory. With a...

The goal of this article is to reveal the origins of entrepreneurial motivation and to identify the logics of action (entrepreneurial projects) associated with each dimension of this attitude. The study looks to answer the following questions: What needs are at the beginning of a business, what...

This article offers a cross-cultural analysis of the entrepreneurial environment in France and the USA. A principal observation is made: the United States has experienced a greater level of entrepreneurship in the recent and not so recent past than France. The author attempts to discover the...