Profit manipulation has been largely studied through Positive Accounting Theory (PAT). However, the weakness of the results obtained would suggest using different theoretical and methodological approaches to examine this subject. In France, management controllers play a central role in profit...

Sometimes regarded as a phenomenon of fashion, corporate social responsibility (CSR) has deep but largely ignored historical roots. The object of this article is precisely to illustrate, through a detailed case study, how a firm tried, from the 1960s, to manage a problem of environment between...

Nous commencerons, dans une première partie, par décrire ce champ de recherche, encore mal connu en France. Nous tenterons de le saisir sous ses aspects institutionnels, d'en dresser une cartographie (que nous espérons discutable) et d'en mesurer les apports à l'étranger et en France. Dans...