Face aux évolutions des périodes récentes, qu’adviendra-t-il du contrôle de gestion. Alors que, dans ses fondements, la discipline fait le lien entre une approche financière et opérationnelle et une orientation organisationnelle et managériale, elle devient de plus en plus technique...

A l’aide d’une recherche empirique de trois ans, cet article souligne la difficulté, pour un chercheur en sciences de gestion, d’étudier des « sujets sensibles »(Renzetti et al., 1993). Le thème choisi pour illustrer notre propos est celui de l’échec en entreprise, abordé ici sous...

This paper investigates the determination and consequences of organizational changes (OC) in a panel of British and French establishments. Organizational changes include the decentralization of authority, delayering of managerial functions, and increased multitasking. We argue that OC and skills...

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 valorization through modeling by linear...

The design and topology of a neural network is still an important and difficult task. To solve the problems of topology posed by the introduction of connexionism, new approaches are proposed, and especially a combination of induction rules with a statistical estimation of the neuron coefficients...