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Légitimité de l’audit conjoint : Une analyse structurationniste et néo-institutionnaliste des cas français et danois
Mhirsi, Nadia - Université Paris-Dauphine (Paris IX) - 2014
This research contributes to an understanding of joint audit's legitimacy. It aims to highlight the institutional …
Persistent link: https://www.econbiz.de/10011273991
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La fidélité prototypique : une approche de la fidélité perçue par l'auto-catégorisation
De Kerviler, Gwarlann - Université Paris-Dauphine (Paris IX) - 2013
legitimacy of benefits received from the brand.The integration of CSF in customer segmentation appears to be as an efficient tool …
Persistent link: https://www.econbiz.de/10011273995
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Building the legitimacy of business networks through certification: The development of differentiated relationships
Sauvée, Loïc; Coulibaly, Mantiaba - Université Paris-Dauphine (Paris IX) - 2010
In this paper we analyze how legitimacy allows us to develop differentiated relationships in business networks. Our … central argument is that the building of legitimacy in business networks through certification needs the development of what … develops the argument through a critical review of literature. We use the organizational legitimacy (Elsbach, 1994) and …
Persistent link: https://www.econbiz.de/10011072049
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Relevance and Excellence in Higher Education Vocational Schools: Business Schools as Institutional Actors
Paradeise, Catherine; Thoenig, Jean-Claude; … - Université Paris-Dauphine (Paris IX) - 2014
Persistent link: https://www.econbiz.de/10011073674
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"Les grandes entreprises modèles" et les coûts cachés de la responsabilité sociétale des entreprises
Quairel, Françoise - Université Paris-Dauphine (Paris IX) - 2003
We use the neo-institutional and legitimacy theoretical perspective in order to analyze the “business case” i.e. the … stakeholder's pressure enact partial conformity strategies in order to enhance or gain legitimacy in a volontary exercise and in …
Persistent link: https://www.econbiz.de/10011074600
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Contribution à la compréhension de l' "Expectation gap" en audit
Jedidi, Imen - Université Paris-Dauphine (Paris IX) - 2013
The « expectation gap » is defined as the gap between what the public expects from the auditor and what the auditor expects to achieve. The present research treats the expectation gap in its discursive and normative dimensions. It aims to contribute to the understanding of the expectation gap...
Persistent link: https://www.econbiz.de/10011074676
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Les motivations au découplage : l’exemple de l’introduction de l’IFRS 8
Zelinschi, Dragos; Levant, Yves; Berland, Nicolas - Université Paris-Dauphine (Paris IX) - 2013
According to IFRS 8, segment reporting has to be based on information prepared for internal management decisions. In this paper, we attempt to explain the gap between the expected impact of this standard and its actual implementation. Indeed, disclosed segment information apparently complies...
Persistent link: https://www.econbiz.de/10011205315