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The paper proposes an analytical framework for comparing different business models for producing information goods and digital services. It is based on three dimensions that also refer to contrasted literature: the economics of matching, the economics of assembling and the economics of knowledge...
Persistent link: https://www.econbiz.de/10010799305
What role can academics – especially in management research – have in management innovation ? Can they only be ex post critical analysts of the processes of inventing, experimenting, diffusing and implementing management models and techniques, or do they play a more active role ? From the...
Persistent link: https://www.econbiz.de/10010735790
collectively adopted an avoidance strategy. The strategy chosen was not that of challenging existing rules governing the … drawback to this strategy was the increasing number of pages devoted to the notes. Sooner or later, the search for the image …
Persistent link: https://www.econbiz.de/10010708979
The purpose of this paper is to show that, long before the French groups begin to publish consolidated accounts, American regulations have influenced the thinking of French accountants on the subject in the early 1960s. In consolidating accounts in France, is the pioneering study by Richard and...
Persistent link: https://www.econbiz.de/10011122230
This study distinguishes from previous research works on the area of IFRS First Time Adoption (FTA) impact by its completeness and its homogeneity. As regards completeness, it is based on observations stemming from an exhaustive data base of 483 not-financial listed groups, namely Banque de...
Persistent link: https://www.econbiz.de/10011071947
This article shows how management consultant’s daily transgression practices favour semi-confidential information diffusion, which has the effect of improving managers’ strategic decision making. By their marginal transgressions (namely confidentiality rule breaking), consultants act as...
Persistent link: https://www.econbiz.de/10010905413
One of the requirements for a strategy to be successful is the use of the proper management system to implement it. The … to answer the following general questions: Do successful firms use a different type of match between their strategy and … their management system than unsuccessful ones (description)? If so, for a given strategy, what are the best ‘organizational …
Persistent link: https://www.econbiz.de/10010783744
Historically, the development of budgetary control in French businesses took place within the ideological context of the debate on organisation of the economy following the economic and political crises of the 1930s and 1940s. Budgetary control was seen by many actors as one of the practices...
Persistent link: https://www.econbiz.de/10010706378
legitimacy theory. We argue that CSD can be considered as a legitimation strategy and we document the link between CSD practices …
Persistent link: https://www.econbiz.de/10010706568
Persistent link: https://www.econbiz.de/10010706998