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Richard, Jacques - HAL - 2010

Au-delà des simples allusions à la question que l'on peut trouver dans un grand nombre de livres et d'articles l'étude spécifique des mots qui désignent la comptabilité dans différentes langues et de leur étymologie est relativement récente et fragmentée ; ainsi , Baladouni publie,...

Persistent link: https://www.econbiz.de/10008791180

Information Technology Conceptualization: Respective Contributions of Sociology and Information Systems

Vaujany, François-Xavier De - HAL - 2005

This article analyzes the different phases the Information Systems--Sociology relationship has gone through and points out some specific features of sociologists and Information Systems scientists in their conceptualization of Information Technology (IT). It shows that both academic fields...

Persistent link: https://www.econbiz.de/10009369208

W. E. DEMING, Pragmatism and sustainability

Canard, Frédéric - HAL - 2011

's System of Profound Knowledge about ethics and sustainability and argues that they are related to the philosophy of pragmatism …W. Edwards Deming aims to contribute to the transformation of management systems which he considers responsible for …. We show how his recommendations on the role of individuals and the transformation of management systems can promote …

Persistent link: https://www.econbiz.de/10009211242

CAPTURING REFLEXIVITY MODES IN IS: A CRITICAL REALIST APPROACH

Vaujany, François-Xavier De - HAL - 2008

Critical realism is a subject of growing interest in the IS literature. This article aims at implementing a critical realist framework: Margaret Archer's (2003) internal conversation theory. As a contemporary sociologist, Archer suggests both a general vision of social practice and a typology of...

Persistent link: https://www.econbiz.de/10010820981

Three Epistemological Foundations for e-Learning Models

Fallery, Bernard; Rodhain, Florence - HAL - 2011

Research on epistemological foundations is fruitful to understand the different e-learning models and not just to describe them. We develop here the idea that education is fundamentally a process of Communication. And then we can find the three major epistemological perspectives: instrumental...

Persistent link: https://www.econbiz.de/10011025795

Designing a consistent accounting research - evidence from linkages between accounting and religion

Joannides, Vassili; Berland, Nicolas - HAL - 2009

This paper has a methodological purpose, as we are aiming to show practices of accounting research designing. In that heuristic, we are basing our argument on Burrell's and Morgan's (1979), Feyerabend's (1975), Quattrone's (2000, 2004b) and Lowe's (2004a, b) epistemo-methodological writings and...

Persistent link: https://www.econbiz.de/10008788969

From practice-based knowledge to the practice of research : Revisiting constructivist research works on Knowledge

Charreire-Petit, Sandra; Huault, Isabelle - HAL - 2008

regarding a paradigm shift in management. Most articles in the field focus on knowledge complexity and its socially constructed …

Persistent link: https://www.econbiz.de/10008789122

On Excessive Mathematization, Symptoms, Diagnosis and Philosophical bases for Real World Knowledge

Bouleau, Nicolas - HAL - 2011

Several articles on the misuse of mathematics in economics have already appeared in this journal. They all denounce this excess and list numerous weaknesses of liberal economics and theoretical economics that are due to, or at least related to, too much math. My thesis is that economics adds its...

Persistent link: https://www.econbiz.de/10010692163

Agent-Based Models and Simulations in Economics and Social Sciences

Phan, Denis; Varenne, Franck - HAL - 2010

Now that complex Agent-Based Models and computer simulations spread over economics and social sciences - as in most sciences of complex systems -, epistemological puzzles (re)emerge. We introduce new epistemological concepts so as to show to what extent authors are right when they focus on some...

Persistent link: https://www.econbiz.de/10008793338

Le marché comme cité juste ?

Pesqueux, Yvon - HAL - 1996

Le marché peut-il être considéré comme une cité juste? Il faut souligner la puissance du concept de marché qui possède un volet à la fois théorique et pratique : théorique car il constitue le support de l'échange et pratique car il est le résultat indiscutable de la division du...

Persistent link: https://www.econbiz.de/10008791676