This research is concerned with the diffusion of management accounting innovations viewed as a process of actor …-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we … analyze two innovations that have had different fates in France. These innovations are the Georges Perrin method (GPM) and …

accounting model, or the financial conventions which determine how a company’s wealth and income is measured, have been … increasingly called into question. This wide-reaching movement, initiated in the United States by the Financial Accounting … Standards Board (FASB), and internationally by the International Accounting Standards Committee (IASC), aims to replace …

structure of the accounting research. …

Many researchers in management or in history of management often work on best sellers whereas the interest of such …

France, est donc moins quantitatif que qualitatif. Il s’agit d’attirer une fraction accrue de l’épargne privée vers les …’activité. Pour les auteurs, la France, à l’instar des autres pays industrialisés, doit favoriser l’émergence d’investisseurs de long …

human resource management tools and policies directed towards this fraction of the knowledge production workforce. …

-cinq dernières années ? En France, la part des travailleurs à bas salaire est relativement faible, mais leurs conditions de travail …