Au-delà des simples allusions à la question que l'on peut trouver dans un grand nombre de livres et d'articles l'étude spécifique des mots qui désignent la comptabilité dans différentes langues et de leur étymologie est relativement récente et fragmentée ; ainsi , Baladouni publie,...

Le marché peut-il être considéré comme une cité juste? Il faut souligner la puissance du concept de marché qui possède un volet à la fois théorique et pratique : théorique car il constitue le support de l'échange et pratique car il est le résultat indiscutable de la division du...

The accumulation, organization and application of knowledge form the core of modern management.

What was the role of consumption structure evolution in the industrialization phases of the Western world since the 18th century? To answer this question, we first ask the économical ad historical literature. We detify the main phases of consumption structure evolution and establish a plausible...

The influence of political and social institutions on economic development is a major question developed by institutional economics. Naturally, the relationship between patent system and economic performance has been explored by economists and historians. In her book published in 2005, B. Zorina...

This paper explores the popularity of the annual general meeting, its evolution over time and the roles played by directors and shareholders in managing the proceedings. In particular, the role of the small investor and of shareholder associations is explored as well as variations in voting...