Showing 1 - 10 of 10
In recent years, factor models have received increasing attention from both econometricians and practitioners in the forecasting of macroeconomic variables. In this context, Bai and Ng (2008) find an improvement in selecting indicators according to the forecast variable prior to factor...
Persistent link: https://www.econbiz.de/10010706538
A Monte Carlo algorithm is said to be adaptive if it can adjust automatically its current proposal distribution, using past simulations. The choice of the parametric family that defines the set of proposal distributions is critical for a good performance. We treat the problem of constructing...
Persistent link: https://www.econbiz.de/10011073707
A Monte Carlo algorithm is said to be adaptive if it automatically calibrates its current proposal distribution using past simulations. The choice of the parametric family that defines the set of proposal distributions is critical for a good performance. In this paper, we present such a...
Persistent link: https://www.econbiz.de/10011074311
This research is concerned with the diffusion of management accounting innovations viewed as a process of actor … Activity-Based Costing (ABC). We are particularly concerned with the dynamic of actor-networks throughout the diffusion … very surprising, forms for diffusion to occur. …
Persistent link: https://www.econbiz.de/10010905312
L'objectif de ce papier est de proposer un cadre d’analyse d’une période particulière du cycle de vie des innovations managériales, qui n'est pas traitée habituellement dans la littérature. Nous nous concentrons sur le passage d'un modèle contextuel à un modèle établi (David et...
Persistent link: https://www.econbiz.de/10011072329
Standard costing was developed during the early years of the twentieth century in connection with the rise of scientific management. Such research as has been carried out into the adoption of this technique suggests that European firms lagged well behind their American counterparts in its...
Persistent link: https://www.econbiz.de/10011072948
While researchers are increasingly encouraged to refocus their publishing activities towards so called “excellence” academic journals, the question of knowledge dissemination and its role in developing countries becomes more acute. This dilemma, whereby any scientist is confronted, affects...
Persistent link: https://www.econbiz.de/10011073163
Standard costing was developed during the early years of the twentieth century in connection with the rise of scientific management. Such research as has been carried out into the adoption of this technique suggests that European firms lagged well behind their American counterparts in its...
Persistent link: https://www.econbiz.de/10011073605
What are the determinants of accounting and management control innovations diffusion ? This paper attempts to answer … study of the diffusion of three innovations of this kind in France. Several kinds of actors, communication channels and … contextual factors are found to impact the diffusion of Activity-Based Costing, budgetary control and the « Georges Perrin …
Persistent link: https://www.econbiz.de/10011074607
Purpose – The purpose of this paper is to clarify the relationship between language, thinking and society for explaining the degree of visibility of the French organizational studies (OS) production. Design/methodology/approach – This paper proposes a sociological analysis based on Bourdieu...
Persistent link: https://www.econbiz.de/10010960596