This paper contributes to research on organizational slack. The slacks integrated into capital expenditure have been little studied. The economic crisis in 2008-2009 represents a good opportunity to analyze these slacks. A longitudinal case study has been carried out in an industrial company...

This paper describes an exploratory field study which was carried out at the SNCF. In a network company like SNCF it is more difficult to adopt the assumptions on which traditional management control is based. Now this company is entering into a new process of change of its control system. Is a...

Is an implementation of a management control system in a public company a lever of change ? A case study was carried out with the French National Railway Company between 1996 and 1998. The management control adapts to the strategic and structural change. The objectives are to decentralize the...

This article investigates the way management control mechanisms allow a General Management to supervise the performances of responsibility centres at a distance. Are those management control systems always those wanted by managers ? Can a distinction be made between the deliberate and emerging...

Une industrie au cœur de la crise économique Une chute brutale des marchés et des recettes - Des impacts sur la chaîne de valeur globale Des choix stratégiques et managériaux Un management financier renforcé - Une multiplication des coalitions et des fusions-acquisitions -Un axe...

The auditor’s competence has been considered in the literature as an insurance of “detection capability” without taking into account the relational component. From a participant observation of a period of four years within the Audit and Co firm, we are interested in understanding the link...

This study tries to understand the sustainable competitive advantage in interorganizational perspective. It is based on a conceptual framework integrating the different «resources-based perspectives». The approach is qualitative; it is based on multiple case studies carried upon nine Tunisian...