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I describe in this study a generic model of strategic management accounting instrumentation: the strategic scorecards. In order to build this generic model, I review in the existing literature the concepts of Strategic Control and Strategic Management Accounting (SMA). I present the...
Persistent link: https://www.econbiz.de/10008924983
, the author uses data from a survey conducted among the staff of Portuguese universities, mainly among those who hold …
Persistent link: https://www.econbiz.de/10010821078
Multi-echelon distribution systems and more precisely, optimization of LTL routes related to them is one of the most popular subjects in the last 5 years of vehicle routing research. Although a plethora of models, methods and visions is found, it is still difficult to compare them because they...
Persistent link: https://www.econbiz.de/10010898565
issues both regulators and taxi operators have to address in each city. Our survey was addressed the city residents of Paris …
Persistent link: https://www.econbiz.de/10008805906
comparative analysis framework contributing to the assessment of participative design methods for rural innovation with regard to … explorative innovation. We used a framework proposed by Charue-Duboc et al. (2010) as an entry point to build an analytical grid … framework we propose makes it possible to assess the capacity of these methods to foster exploratory innovation and enhance …
Persistent link: https://www.econbiz.de/10010820406
Purpose This paper aims to provide evidence of the major role of non-technological activities in the innovation process …. It highlights the effects of marketing and organizational innovation strategies on technological innovation performance …. Design/methodology/approach The article tests theoretical hypotheses on a sample of 555 firms of the 4th Community Innovation …
Persistent link: https://www.econbiz.de/10010820437
The article examines the process of innovation and knowledge sharing from a perspective that focuses on the influence … innovation process and show that the role played by the broker can be political. We identify two strategies that are used by …
Persistent link: https://www.econbiz.de/10010820538
In this paper we propose to revisit two emblematic projects, Manhattan and Polaris, with the models developed by design theory. In particular we demonstrate, relying on recent advances in design theory, how these major projects, traditionally presented as radical innovations, are in fact quite...
Persistent link: https://www.econbiz.de/10010820590
La France est l'une des premières nations pour les sports d'hiver avec les Etats Unis et l'Autriche. Le département de la Savoie rassemble 39,2 % de part de marché, 37% de la fréquentation touristique hivernale se regroupent dans 13 très grandes stations dont 8 se trouvent en Savoie . Au...
Persistent link: https://www.econbiz.de/10010820669
Research states that the success of a specific innovation cannot be predicted. As a consequence, the value of such an … innovation can only be stated very late in the development process, or even in retrospect. Our empirical research shows that …
Persistent link: https://www.econbiz.de/10010820688