Inter-functional business integration that improves cooperation among departments, or even inter-organizational integration could be supported by the implantation of an ERP system. Consequently, in these last five years, more and more companies are implementing ERP system but lots of them fail...

This paper examines how design thinking and serious games approaches can be used to support participation through the analysis of three case studies. Indeed we will analyze these approaches in three different contexts: (i) a state-owned multi-utilities company; (ii) a political party; (iii) an...

This case study describes the social aspects of Total's CO2 integrated capture, transport and storage pilot project in Frontsouthwestern France, from the initial press conference February 8th, 2007 to the announce of its end in 2013. The economic and social context was favorable. The company...

The defence industries in France and elsewhere have, in recent years, undergone important technological, organizational and institutional changes that have profoundly altered their architectures. These changes have introduced a new division of labour bringing new opportunities for interaction...

These last years, we can observe that most of companies implemented an ERP system but many of them fail. Much of research that has been conducted in this field, focus on KSFs. We have noticed that confronting those KSFs to ERP implementation strategies seems quiet fecund. So provide in this...

The aim of the paper is to describe the Activity-based Costing and Management methods applied in France. For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the methods and their diffusion. Then we present the French situation. Finally, we...

Requisite variety and intercultural teams: To what extent is Ashby's law useful? The “Law of Requisite Variety” (LRV) is frequently evoked to explain the design, functioning and performance of intercultural teams. But to what extent does the law really enhance understanding in this...

This paper analyses the management accounting applications which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream. Then, we present the main features of these applications. In the second part, we examine in...