The study uses a questionnaire to capture the determinants of the perception by actors dealing with the accounting changes. It leads to four results : (1) the perceptions of the accounting changes are different among respondents depending on the characteristics of their profile; (2) it appears...

Franke & Piller (2003) stress the success of mass customization (MC) depends upon optimal toolkit design and underscore the importance of the MC co-design experience. However, what do we know about the value of this experience? How do we increase its value? How do we optimize toolkit design?...

Nanotechnologies are reshaping the boundaries between industries, combining two aspects of innovation - both enhancing competences based on cumulative knowledge and experience and destroying competences by forcing the renewal of the firm's knowledge base. To analyze how worldwide R&D leaders...

This paper seeks to contribute to the emerging stream of literature on the limits of accountability and the possibilities of accounterability by questioning whether and how accounterability can so alter accountability as to enrich or transfigure it. This paper considers three intrinsic limits of...

This paper questions the impact of Bhimani's (1999), Harrison's & McKinnon's (1999), McSweeney's (2002a) and Baskerville's (2003) critiques of Hofstede's model on accounting research. We assess how cultural studies published in accounting journals and referring to these critiques have been...

This article is about the impact of accounting standards, especially the change thereof, on the behavior of managers. The latter are in our case corporate treasurers. Relying on around fifty semi-open interviews, we find that corporate treasurers tend to apply an accounting logic that may be in...

This research shows that C-K Design Theory provides fruitful connections between New Product Development and Knowledge Management issues. Our purpose is to go a step further on the benefits of C-K Theory-based design tools for managing the upstream phases of innovative design processes. Based on...

The current literature on business models lies mainly in the literature on strategy and competitive advantage and focuses on their role as descriptors of actual phenomenon, often by reference to taxonomic categories. In this essay we explore how business models can be seen as a set of cognitive...

Securing public funding to conduct research and leading it by being a principal investigator (PI) is seen as significant career development step. Such a role brings professional prestige but also new responsibilities beyond research leadership to research management. If public funding brings...

Nous tentons ici de relier dans un cadre commun quelques concepts, nord-américains (USA), japonais, et français, qui nous ont permis, durant quinze ans, à la fois de réaliser des applications innovantes très diverses dans des entreprises et des organisations tout aussi diverses, et de mener...