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The main purpose of this research is to examine the risk assessment approach used by audit firms in France. Over the … are implemented, and their limitations.Interviews with partners on the major audit firms in France (both Fat Four and … limitations. First, the hierarchical structure of audit firms is not innovation-friendly. Furthermore, current adverse business …
Persistent link: https://www.econbiz.de/10010905142
based more and more on innovation. In this context, the new innovating firms are regarded as source of competitive dynamism …
Persistent link: https://www.econbiz.de/10010707945
Budgetary control has developed in France since the 1930s. If the initial importation from the United States was rapid … France was high, but the method was practised in only a few enterprises. The common link for these firms was their …
Persistent link: https://www.econbiz.de/10010720303
cooperatives in Western France shows in this respect that cooperation offers a framework facilitating innovative decisions, which …
Persistent link: https://www.econbiz.de/10011073669
Persistent link: https://www.econbiz.de/10010861403
Jean Dumarchey (1874-1946) is a french theorist in accounting, known for his scientific and economic approach of accounting. Dumarchey's theory didn't really succeed in his lifetime. The breaking point with previous thinkers is revealed by studying his books, articles and lectures: Dumarchey...
Persistent link: https://www.econbiz.de/10011269166
early stages of innovation, relations with States, or anticipation of public acceptance. At the heart of all these processes …
Persistent link: https://www.econbiz.de/10010744748
Persistent link: https://www.econbiz.de/10010706764
Francophone organizational scholarship has been neglected by Anglophone researchers. The development of the Francophone field can be understood in terms of both epoch and episteme. Three epochs are discernible - foundations, architecture, and building/rebuilding. There are also two epistemes....
Persistent link: https://www.econbiz.de/10010707125
This conceptual paper introduces various models to describe and pilot complexity across organizations, through a compared study on three objects: the town, the IS and the firm. We suggest three organizational models which follow each other in the time: the feudal model, the functionalist model,...
Persistent link: https://www.econbiz.de/10010708113