The objective of this paper is to contribute to the elaboration of a framework for analyzing the influence of Information Systems for modes of control in organizations. These systems are not always associated with results control. They also have consequences for behaviour control and social...

With Internet being used by companies, the concept of virtual company is commonly used to describe the fact that companies rely more and more on IT. The main issue of this paper is to assess the effecti- veness of this concept by an empirical study of 357 french companies. We attempt to...

Corporate Governance and IT Governance do not explicitly mention Intellectual Capital as a resource to be considered in the enterprise strategies. Nevertheless, as highest international institutions sponsor Corporate Governance, we are encouraged to think that the knowledge economy will oblige...

The electronic marketplaces, as an inter- organisational information system, are not limited to a simple transactional dimension. Indeed, those having survived the consolidation phase gradually widened their functions and contribute to a new competing dynamics. The latter is at the origin of the...

Purpose – This paper investigates how Information Systems (IS) researchers apply institutional theoretical frameworks. The purpose of this paper is to explore the operationalization of meta-theoretical frameworks for empirical research which can often present difficulties in IS research. The...

Management control is a very difficult task when applied to innovation. For some researchers, it's even an impossible mission. Despite this, our paper presents a theoretical framework issued from a literature review and based on Simons research (1995). This framework is used to understand how...

We study comparative statics of Nth-degree risk increases, as de ned by Ekern (1980), within a large class of problems that involve bidimensional payoffs and additive or multiplicative risks. We establish necessary and sufficient conditions for unambiguous impact of Nth-degree risk increases on...

The fuzzy set approach has progressively been introduced into many areas of organisational science in order to compensate for certain inadequacies in traditional tools. Indeed behaviourists and expected utility researchers have long been studying the role of ambiguity and vagueness in the human...

This article aims at discussing the various dimensions of budget allocation decisions made by final consumers. We review the main research and offer a conceptual typology of allocation choices at different levels (time, efforts, product categories, brands…). Then, we make suggestions to carry...

As stressed by many authors, knowledge is a key res ource which is nowadays lying at the heart of organizational performance of knowledge intensive o rganizations. Such organizations are characterized by an increasing number of knowledge intensive and interconnected processes. Many knowledge...