Explaining the way organizations go about identifying and developing their managers will require some understanding of internal priorities and decision processes, as well as more macro factors like the national institutional context. We might also expect cultural factors to play an important...

Summary Diversity, a 'voluntary' concern as seen through the Anglo-Saxon lens, and discrimination, a 'legal' mandated concern as seen through the same lens, have simultaneously been gaining popularity in France since 2003. In this respect, this country is undergoing a regulation process with...

Price regulation and competition patterns in the ethical drug industry in france This article gives the results of an econometric modelization of the ethical drugs price and quantity determination institutionnal process for France. From price and promotion elasticities, it is shown that...

Efficiency of financial markets is one of the most studied subjects in theoretical finance. Formalization of this idea is realised by the random walk model. Numerous tests have been developed to validate the hypothesis of identically and independently distributed innovations. But the results of...

Management control practices are influenced by different professional groups, their interpretations and power struggles. We study a company whose strategy and daily management rely on non financial stakes, notably upon the concept of “brand”. We show how management accountants introduce a...

Les nations du sud de la zone Euro ont connu la prospérité dans les années qui ont suivi la création de la monnaie unique. Le bond de la consommation et l’élévation du niveau de vie se sont hélas révélés être des mirages. En favorisant un endettement massif, l’Euro a encouragé un...