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L'arbitrage entreprise/marché : le rôle du contrôle interne, outil de réduction des coûts de transaction

Author

Listed:
  • Eustache Ebondo
  • Benoît Pigé

Abstract

Since 1937and the Coase article, the distinction between the enterprise and the market seems to repose on the costs transaction economy. The enterprise advantage is of being able to manage some transactions at a lesser cost than the market, due to the existence of internal control mechanisms which authorize a better appreciation of transactions specificity and allow a limitation of opportunism when there is information asymmetry. The new information and communication technologies? development, cumulated with the augmentation and the specialization of the knowledge, induces the need to think again the distinction between the firm and the market and specifically the internal control mechanisms which are to be implemented.

Suggested Citation

  • Eustache Ebondo & Benoît Pigé, 2002. "L'arbitrage entreprise/marché : le rôle du contrôle interne, outil de réduction des coûts de transaction," ACCRA, Association francophone de comptabilité, vol. 8(2), pages 51-67.
    • Handle: RePEc:cai:accafc:cca_082_0051
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