Purpose – The purpose of this paper is to examine the contours of the emerging business education and institutions in a multi-polar world and to identify the causes of the strategic convergence of management education, to explore the limitations of the dominant models of management education...

The present thesis addresses - cross-cutting the fields of organization sociology, strategic management and human resources - the motivation-stakes, the strategic challenges and the phenomenology inherent to the conduction of a diversity policy in the companies. The innovative nature of a...

Despite growing interest in how the concept of diversity management is reinterpreted as it crosses national boundaries, there has been little study of this process in Europe. To bridge this knowledge gap, this article explores the construction of diversity discourses in the context of the UK,...

This research establishes a framework for implementing diversity policies in organizations and offers suggested avenues for action. Contextualizing the discussion within the emergence and evolution of diversity in the USA and in France, the authors illustrate the contextual contingency of the...

Is an implementation of a management control system in a public company a lever of change ? A case study was carried out with the French National Railway Company between 1996 and 1998. The management control adapts to the strategic and structural change. The objectives are to decentralize the...

From 2005, European listed firms and many more around the world are required to adopt International Financial Reporting Standards (IFRS). The introduction of a uniform accounting system is expected to ensure greater comparability and transparency of financial reporting around the world. Over...

During the nineteenth century, the development of joint-stock companies and the take-off of capital markets confered a new dimension to accounting. The only guarantee offered to third parties was that the capital of a limited company had to remain intact, thus it was left to accounting to...