This article examines the performance of incubators because their economic model implies constantly finding external sources of financing. In order to evaluate the performance of incubators in France, we questioned 404 entrepreneurs in 80 incubators. The results show the social utility of...

In the past ten years, many European companies organised into subcontracting networks have decided to adopt codes of conduct to regulate labour relations and to ensure the respect of fundamental social rights. This paper first determines the context and the issues to be addressed by codes of...

Accounting numbers (and especially net income, equity or total assets) are based on conventions that are shaped by accounting standard setters. Elected choices result from a trade-off between the information needs of various stakeholders. This paper investigates how accounting choices meet the...

Strategic partnerships are theoretically now considered as real levers of value creation. This value creation takes different forms . The objective of our research, after analyzing the results of empirical works focused on the acquisitions announcements impact on the stock market performance and...

Scholars dedicated increasing attention towards appreciating how design has changed individuals' perception of new products, firms' understanding and formulation of strategy, or other relevant actors' approach to innovation and technology management. By emphasising the importance of design for...

Major theoretical contributions have recently advocated a paradigm shift to a "new dominant logic for marketing", integrating customer-to-customer interactions and balancing "high tech and high touch" services. In this paper we attempt to illustrate the relevance of such a framework to...