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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
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
La turbulence exacerbée des environnements et l'internationalisation ont remis en cause la pertinence des structures classiques des grandes entreprises. Les processus de gestion sont repensés selon des modèles transversaux caractérisés par la coordination horizontale, la flexibilité, le...
Persistent link: https://www.econbiz.de/10010708319
organizations) and new problems related to corporate social responsibility. The concept of “organization” must be redefined and …
Persistent link: https://www.econbiz.de/10011071916
organizational disagreements in order to understand the emergence of organization, and also postulates that researchers can better … understand organizational phenomena through the ruptures that occur in an organization's everyday activities. Design … managerial controversy demonstrates that the authors can improve the understanding of organization by focussing on the …
Persistent link: https://www.econbiz.de/10010960592
Persistent link: https://www.econbiz.de/10010861403
The current competition game implies processes like alliances with competitors, inclusion of customers and suppliers at early stages of innovation, relations with States, or anticipation of public acceptance. At the heart of all these processes and many others, information processing has become...
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 papers aims at understanding the role of sense when actors improvise during crisis. Literature about improvisation show little explanation of how individual improvisation becomes collective and coherent. The use of the concept of sense as a bridge between crisis and improvisation enable us...
Persistent link: https://www.econbiz.de/10010708878