This communication is in concern with knowledge-management as a theorico-practical field. It focuses on both epistemological and ethical implications of knowledge conceptions on people engaged in such knowledge-management projects and on society.

After a brief description of positive accounting and its specific characteristics, different aspects of the controversies related to the work of Watts and Zimmerman are reviewed and classified. Then, we examine the social parameters which resulted in the birth, development and growth of this...

The intangible assets in the banking sector in France.

It is often stressed that the process of IASC standard setting and its output are very much influenced by the Anglo-American accounting approach. This is considered to be one of the major reasons for the obvious reluctance of countries to adopt the international accounting standards. The...

Inter-organizational communities of practice (IOCoPs) are today an emergent research topic and studies in this area are still in an exploratory phase. Theoretical mechanisms are vaguely specified and empirical studies are incipient. For this reason, this paper firstly aims at presenting the...

How can an organization define policy for managing its knowledge ? In this article, an integrative model is proposed : the Learning Mix. It consists of 4 interacting facets: Information Technology, Learning Structure, Knowledge Portfolio and Learning Identity.