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The IASB and the shareholder value priestly cult!
Chabrak, Nihel; Bouden, Inès - Université Paris-Dauphine (Paris IX) - 2010
Associated with neo-liberalism, shareholder value is at the origin of the financialization of the economy and the current financial crisis. Indoctrinated by neoliberal economics, accountants set themselves the objective of ensuring the efficient functioning of financial markets instead of...
Persistent link: https://www.econbiz.de/10010706817
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Les systèmes de gestion par la valeur : une analyse de leur impact sur la communication financière des sociétés du CAC 40
Nabet, Agnès - Université Paris-Dauphine (Paris IX) - 2002
The reading of CAC 40 annuals reports on 1998 and 1999, based on a themes’ dictionary connected with corporate governance and shareholder value, shows evolution of financial communication. Five groups of firms which support a different shareholder influence are distinguished.
Persistent link: https://www.econbiz.de/10010706899
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Economical analysis of product standardization
Giard, Vincent - Université Paris-Dauphine (Paris IX) - 2001
The standardization of partially substitutable components destined to meet a set of needs is studied. The monocriterion … approach to standardization proposed in the last century is highlighted by taking into account several criteria and an economic …
Persistent link: https://www.econbiz.de/10010861367
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Does the standardization of business processes improve management ? The case of enterprise resource planning systems
Chtioui, Tawhid - Université Paris-Dauphine (Paris IX) - 2008
Persistent link: https://www.econbiz.de/10010707426
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Does the standardization of business processes improve management ? The case of ERP-Systems
Chtioui, Tawhid - Université Paris-Dauphine (Paris IX) - 2006
. Henceforth, the ERP systems are considered as tools of normalization and standardization of multinational firm’s business …-Systems in organizations leads to a standardization of business processes so waited by organizations to help them to set the … foundations for an international system and to assist them in their strategy of globalization. Nevertheless, this standardization …
Persistent link: https://www.econbiz.de/10011072477
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Le standard pratiqué : une nouvelle voie de standardisation des processus métier ouverte par une recherche-action
Caillaud, Johann - Université Paris-Dauphine (Paris IX) - 2013
Business processes undergo standardization. This standardization is achieved through domination, confrontation and … systems. Prescription and standardization of business processes, however, create problems for organizations, at the strategic …
Persistent link: https://www.econbiz.de/10011074643
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ERP-Systems : The Effects of Business Process Standardization
Chtioui, Tawhid - Université Paris-Dauphine (Paris IX) - 2006
ERP systems have currently become tools that enable organizations to standardize business processes. They offer rich functionalities based on best practices. The purpose of this paper is to study the impact of this standardisation on organizations with reference to the different theoretical...
Persistent link: https://www.econbiz.de/10010905247
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Brand alliances and value creation : a network approach
Coulibaly, Mantiaba - Université Paris-Dauphine (Paris IX) - 2008
The main objective of this communication is to propose an analytical framework for the study of brand alliances in using a network perspective. Indeed, the research upon brand alliances has been mainly focused on the impacts of such strategies on the consumer side (Cegarra and Michel, 2001; Abratt...
Persistent link: https://www.econbiz.de/10011072617
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« AMOUR, GLOIRE ET RUPTURE » Une étude longitudinale du rôle de la gouvernance dans la création et le partage de la valeur dans une joint-venture internationale
Sebti, Hicham - Université Paris-Dauphine (Paris IX) - 2008
Alliance is one of the organizational practices that have increased in popularity over the past decade. However, many of this collaborative relations fails. Management literature insist on the fact that organizations need to create specific structures to manage alliance relationships. The aim of...
Persistent link: https://www.econbiz.de/10011074015
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Le contrôle stratégique des relations inter-organisationnelles dans le secteur de l'aéronautique civile : une étude sur les leviers clés, les outils et mécanismes de contrôle...
Nogatchewsky, Stéphane - Université Paris-Dauphine (Paris IX) - 2013
Parting from a pragmatic constructivist epistemological paradigm, and based on a qualitative methodology, this abductive research explores the strategic management control of inter-organisational relationships (IORs) in civil aerospace. Based on both participating observation and specific case...
Persistent link: https://www.econbiz.de/10011074661