Avec le développement d’un tourisme pas toujours maîtrisé par les populations locales, les territoires insulaires de Méditerranée sont soumis à d’importantes pressions, qu’elles soient foncières et immobilières, environnementales, économiques ou encore socioculturelles avec notamment la recomposition des sociétés locales liée aux migrations. Face à ces risques, on pourrait attendre des communautés insulaires qu’elles réagissent et s’organisent, et ce d’autant plus que les îles semblent constituer a priori des territoires, si l’on se base sur les postulats de leurs frontières géographiques déterminées, de leur homogénéité socioculturelle, de leur cohésion identitaire et de leurs liens de solidarité traditionnels. Cependant, les mutations relativement importantes de ces dernières décennies ont entraîné une distension de ces liens tout en favorisant l’émergence de nouveaux conflits liés notamment à des appropriations et des visions différenciées du devenir touristique des territoires insulaires. Cette thèse a pour but d’étudier les conditions d’émergence d’une gouvernance partagéedu tourisme dans deux territoires insulaires méditerranéens, l’un en Corse -la Castagniccia Mare è Monti -et l’autre en Crète -le dème de Sitia -, dans la perspective d’une meilleure maîtrise par les sociétés locales d’un développement touristique qui soit soutenable pour le territoire. L’une des composantes majeures de ce travail de recherche a consisté en la conception et l’expérimentation, dans les territoires d’étude, d’un processus participatif pour l'identification, la mobilisation et l’action coordonnée des personnes concernées, suivant trois étapes opérationnelles: la première étape a consisté en un croisement des trajectoires touristiques et des dynamiques organisationnelles de nos deux territoires d’étude, replacées dans leur contexte insulaire régional, afin de mieux comprendre quels pouvaient être les enjeux et les conflits liés au déploiement des activités touristiques. La seconde étape avait pour fonction d’identifier,de collecter et de comprendre quelles étaient les points de vue et positions des personnes concernées quant aux dynamiques et perspectives touristiques de leurs territoires. Enfin, la troisième et dernière étape avait pour objectif d’ouvrir un espace de négociation entre les personnes concernées pour la co-construction d’une vision partagée du devenir touristique de leurs territoires. / The islands of the Mediterranean area are confronted to a massive tourism development which is not systematically well-controlled by their local societies. The issues and pressures related to the touristic development are various and significant, including land pressure linked to real estatespeculation, environmental damages, socioeconomic vulnerability, and the fragmentation of the socio-cultural cohesion due to the restructuration of local societies linked to migrations. Facing such important issues, we could expect from island communitiesthat they would react and organize themselves, especially since islands appear to be archetypical local territories if we consider their natural boundaries, their socio-cultural homogeneity, their cohesive identity and their traditional links and solidarity. However, major mutations in the last decades have resulted in distension of these links while fostering the emergence of new conflicts revealing differentiated appropriations and visions of the touristic future of their island territories.This PhD thesis aims to study the conditions for the emergence of a shared governance of tourism in two Mediterranean island territories, one in Corsica -the Castagniccia Mare è Monti -and one in Crete -the dimos of Sitia -, that could support the empowerment of local societies for the management of a touristic development that could be sustainable for their territories. The central action of the present research was to design and experiment a participative process in the study areas, for the identification, mobilization and coordinated action of the concerned persons. This action included three operational stages: the first step was to realize a cross-study of both tourist trajectories and organizational dynamics of our two study areas, within their insular regional context, to better understand what might be the challenges and conflicts linked to tourism development. The second step was to identify, collect and understand the point of views and positions of the concerned persons about tourism dynamics and perspectives of their territories. The third and final step was to start a negotiation process between the concerned persons in order for them to co-build a shared vision of the tourism future in their territories.

Introduction: The history of going concern have been surrounded by uncertainties. The concept becomes relevant in times of economic crisis. The accuracy of existing procedures concerning GCOs have been questioned, where firms file for bankruptcy without any prior indications of going concern issues. Therefore, it has been questioned if the auditors are better than anyone else to predict the future. The standards and regulations leave out large room for professional judgement, thus there is a great risk of fluctuations in the judgement process in practice. Without a complete understanding of going concern, one could question the added value of the concept, and what conclusions can be made from prior literature. Purpose: The purpose of our study is to enhance the understanding of the auditor’s going concern assessment by looking further into their application and treatment of the concept in practice. This will provide a more complete nuanced picture of auditor’s conceptualization and their process of evaluating going concern.   Method: Our purpose in this study is achieved by using a qualitative research method. The empirical findings are collected through using a semi-structured interview approach. The interview guide is developed from our model (Figure 2) which is derived from previous literature in the field. Our sample consists of 6 authorized auditors from the Jönköping region. Findings: The findings indicate that the perception shifts based on the process. Going concern is a difficult assessment, which is highly influenced by subjective judgement. Auditor’s application process in practice can be identified as a step-process. Between these steps, the perception changes. The process is characterized by auditors seeking evidence to the contrary of issuing a GCO.