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Partenariat, vassalité, marché et seigneurie : 4 configurations de contrôle client-fournisseur

Author

Listed:
  • Carole Donada
  • Gwenaëlle Nogatchewsky

Abstract

This article presents the results of a study on buyer-supplier control in the manufacturing industry based on six case studies. Four control configurations are proposed according to the purchasing environment of buyers. For each configuration, an internal organisation (in terms of structure and internal control of purchasing agents) and a control of the buyer on its suppliers are presented. The study also reveals the coexistence of several modes of buyer-supplier control for a single configuration.

Suggested Citation

  • Carole Donada & Gwenaëlle Nogatchewsky, 2008. "Partenariat, vassalité, marché et seigneurie : 4 configurations de contrôle client-fournisseur," ACCRA, Association francophone de comptabilité, vol. 14(1), pages 145-168.
  • Handle: RePEc:cai:accafc:cca_141_0145
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    Citations

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    Cited by:

    1. Ingrid Fasshauer, 2018. "Les enjeux du contrôle de l'économie collaborative," Post-Print hal-01907842, HAL.
    2. Pénélope Codello-Guijarro & Muriel Jougleux & Carole Camisullis & Mathias Szpirglas, 2013. "Le contrôle organisationnel du client," Post-Print hal-01131097, HAL.
    3. François Meyssonnier & Frédéric Pourtier, 2012. "Contrôle du périmètre et périmètre de contrôle," Post-Print hal-00690972, HAL.
    4. Karine Fabre & Gwenaëlle Nogatchewsky & Anne Pezet, 2010. "Contribution à une histoire de l’externalisation:le cas Renault (1945-1975)," Revue Finance Contrôle Stratégie, revues.org, vol. 13(2), pages 145-188., June.
    5. Boniface Bampoky & François Meyssonnier, 2012. "L'instrumentation du contrôle de gestion dans les entreprises au Sénégal," Post-Print hal-00690927, HAL.

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