For 10 years, the authors have been at the nucleus of several working groups in enterprise governance at the French professional body Académie des sciences techniques comptables et financières (Academy of Accounting and Financial Sciences and Techniques).

The Académie (http://www.lacademie.info) is the first Frenchspeaking and France-based professional network of competencies and influence in serving the economy.

It is also a platform of services where we can progress in professional activity and join a network of competencies and influence. The Académie unites professionals working with numbers under common values and facilitates the exchange of information on transversal matters and identifying good practices.

The authors hold full responsibility for the writing in this work yet they extend their thanks to William Nahum, president of the Académie, to the research groups and particularly to Sophie de Pomyers for her commercial and marketing reflexes, Faten Saadi for his passion for CRS, Nicolas Saloff-Coste for his rigorous respect for Lean management and Areski Guidir for his belief in the intangible.

Our thanks also go to Edouard Salustro, Maurice Catalan, François-Xavier Simon, Angélique Courtade, Eric Freudenreich, Antonio Dias, Jean-Louis Brun d’Arre and Alexis Kignelmans.

Similarly, the authors would like to thank in particular companies that have attested to the applicability of the method, notably Air France, L’Oréal, Safran, Gexpertise, Lise Charmel, iXBlue and H3O.

We would like to also extend our thanks to ProcessWay, an association represented by its members, and to its president, Pierre Girault of Air France, for constructive exchanges around processes.

We thank Nicolas Lamiot of the consulting firm H3O for the following endorsement of the method.

I am an engineer specializing in the agro-alimentary domain who takes action among leaders to help foster growth and take on the challenges that confront it. We always start with diagnostics that allows us to precisely identify the gaps between the vision perceived by management and what we have found in the field. In order to do this, we have used the enterprise governance approach offered in this book many times. The described governance process allows us to seek balance among the pillars, as they are explained in the various chapters.