Dans la future société basée sur la connaissance, les connaissances constitueront des pièces de travails habituées qui seront manipulées très facilement. La comptabilité ne fait pas exception à cette pratique et aboutira à cet état suite à la standardisation des procédures, des...

Institutional scholars focus on practices and behaviors of actors permanently belonging to an organizational field - but what about organizations that are new and only temporary in such a field? How do they react to the field‟s institutional constraints? Based on an in-depth analysis of the...

In 2008 the State of Geneva modified its regulation on taxation at source in order to collect electronic fiscal data from employers. Indeed the latter provide data on their employees directly to the tax administration (AFC) and furthermore pay taxes to the State on behalf of their employees....

This paper suggests understanding better the debate between reputation and celebrity, by analyzing how various types of reputations can combine (or not) to achieve celebrity. Based on a quantitative analysis of the most reputed French architects, we contribute to the reputation and celebrity...

Patient Safety is a global institution in the field largely assumed to have emerged following the publication of To Err Is Human by the Institute of Medicine in 1999. In this paper we demonstrate that Patient Safety has been constructed as an institution separately in the practice of anaesthesia...

Patient Safety is a global institution in the field largely assumed to have emerged following the publication of To Err Is Human by the Institute of Medicine in 1999. In this paper we demonstrate that Patient Safety has been constructed as an institution separately in the practice of anaesthesia...