We study the effect of the mandatory adoption of IFRS in Europe in 2005 on conditional conservatism. To capture conditional conservatism, we use three measures: the Basu (1997) measure, the Khan and Watts (2009) measure, and a measure controlling for potential shifts in unconditional...

Managerial innovation and its critical importance in today's global business is well documented. The crucial role of managerial innovation in strategic human resource management is becoming increasingly prevalent in both business and academic literature. However, practically no such study has...

Strategic Human Resource Management (SHRM) have been amply discussed in both academic circles and business press. Most of our notion of SHRM are from the work done in the US and from the body of literature known as "High Performance Work Practices". This paper tries to contribute to the debate...

Drawing on the concept of « trial », developed by French sociologists, this article analyzes the dynamics of employees’ performance evaluation systems, particularly those involving accounting performance measures. A case study is presented as an illustration of our proposal to consider these...

The practices of innovative in Human Resources Management (HRM) has been discussed in both the academic and professional literature. This article contributes to the debate on the evolution of innovative human resource practices in France during the last five years. From an exploratory empirical...

This paper reviews existing literatures on the analysis of performance appraisal (PA) paying special attention to those which try to take into account the “social context” of appraisal systems and processes. The special place of political action within these processes is underlined and the...

The Indian economy began its liberalization process in 1991 under the structural adjustment program of the IMF and the World Bank. The structural adjustment program required India to deregulate in a phased manner, eliminate the license regime and to open its economy to foreign capital. With the...

HRM plays a critical role and constructive role. How important is the involvement of HRM in strategy development and implementation under hyper-competitive environment? HRM occurs at all levels of organizations and increasingly, outside organizations as organizations manage relationships with...

Clothed in various formulations, the question of “coherence” is central to management control. Thus it is widely accepted that different forms of control “cannot be used effectively in every situation” (Merchant, 1998: 32, 69) – a statement referring to the contingency framework. It is...

Accounting for research and development (R&D) costs is an open issue. SFAS N°2 mandates that all R&D costs are immediately expensed. International standards prescribe a capitalization of R&D costs if they meet certain criteria (IAS 38). Recent research papers (Healy et al., 2002; Lev and...