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...

For thirty years scientific institutions have been engaged in a process of propertisation through the strengthening of intellectual property in science. In fact, the relationship between science, intellectual property rights and the economic spheres have ever been neither stable nor continuous....

In this paper, we empirically test the proposition that major innovation (MI) capabilities are systemic, dynamic capabilities. We rely on design theories and characterize the systemic, dynamic capabilities as design capabilities that renew a core of stabilized design rules. For the specific case...

Our research started with the following question: have longstanding family businesses been conducting sustainable development policies long before the word became a fashion. After presenting our methodology, we investigate the sustainable development concept and review the family business (FB)...

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...