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- Title
Coût Global, Conséquentisme et Stratégie de Développement Durable.
- Authors
BOUVIER-PATRON, PAUL
- Abstract
Starting from a standard short term / long term opposition, we put into question the short run profitability analysis for firms. The calculus horizon is only a part of the problem since what does also account is the accountancy of inputs. In the short run, a such accountancy is too narrow. An important thing is to have a look at least, ex post, all along the product' life cycle but the most satisfactory is to stress the point, ex ante, at the conception level. This is consistent with a consequentialism approach aiming a firm strategy of Sustainable Development.
- Publication
Management international / International Management / Gestiòn Internacional, 2015, Vol 20, Issue 1, p114
- ISSN
1206-1697
- Publication type
Article
- DOI
10.7202/1045359ar