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...

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...

L'existence d'une réglementation prudentielle assise sur les fonds propres influence les choix comptables des banques. Les positions restrictives de l'IASC sur les montages déconsolidants et le recours croissant au marché pour évaluer les actifs sont susceptibles de remettre en cause leurs...