Cet article fait un point technique et méthodologique sur les écarts entre agrégats issus des comptes nationaux et des enquêtes auprès des ménages, tant en niveau absolu qu’en évolution, pour la mesure de la consommation et du revenu des ménages, et corrélativement celle de la...

In this paper, the author proposes to address the problem of development via the performance of innovation systems. He thus calls for a better understanding of the structures and dynamics of socio-technical regimes in order to improve public policies supporting innovation. These clarifications...

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we analyze two innovations that have had different...