Showing 1 - 10 of 23
The objective of this paper is to answer six main questions. Question one: what are the words that are actually used to denote “accounting” in the different nations that exist across the globe? Question two: can we classify these words into families and do these families correspond to the...
Persistent link: https://www.econbiz.de/10011073433
The purpose of this article is to specify the nature of a critical activity in the field of strategy. While post-rational or procedural researches offered alternatives to conventional strategy, they do not reflect the specificity of the critical approach and do not really fit to a critical...
Persistent link: https://www.econbiz.de/10010708502
The purpose of this article is to specify the nature of a critical activity in the field of strategy. While post-procedural researches offered alternatives to conventional strategy, they do not really fit to a critical theory of strategic management. Building on a literature review in critical...
Persistent link: https://www.econbiz.de/10011166534
The very diversity of cultures impels the economist to respect a principle of modesty when it comes to specifying the degree of universality to which the science of economics can lay claim. In considering this issue, this paper: a) criticizes the ambition of certain forms of economic thought to...
Persistent link: https://www.econbiz.de/10010752114
report of 52 listed French firms. An in depth study of the European and North American ethical and moral philosophy enables …
Persistent link: https://www.econbiz.de/10011082463
). To do so, we locate arguments in intellectual history that have a clear bearing on this relation. We introduce and defend …
Persistent link: https://www.econbiz.de/10010783751
history and complexity theory. Not only does each tradition have a long and respected track record in confronting causation …
Persistent link: https://www.econbiz.de/10010783753
The purpose of this paper is to show the possible contributions of the history to management. In a first part, through … identical nature can find its place also there and that history has a particular vocation for the teaching of sciences of … proposes a scientific step particularly adapted to the relation that the history and management can maintain. …
Persistent link: https://www.econbiz.de/10010905225
The purpose of this article is to study accounting valuation practices in French bankruptcies following enactment of the Law of 1838. The research is based on a study of 500 files in the archives of the Paris Court of Commerce. After first presenting the main steps in the bankruptcy proceedings,...
Persistent link: https://www.econbiz.de/10010752113
The way of organizing accounting did not interest many researchers in accounting. The article tries to fill this gap. It puts forward the transition from the bookkeeper to the accountant by the exploration of twelve European novels of the 19th and 20th century. This is not only a change of words...
Persistent link: https://www.econbiz.de/10010799312