Whereas systems integration is recognized as an important organizational capability, the mechanisms through which it creates value as well as the environmental contingencies that delimit its effectiveness remain unclear, particularly when firms deliver integrated solutions embodying products and...

Contingency theory suggests that the selection of coherent combinations of organizational capabilities and operational environments has important performance implications. This paper builds upon this perspective to analyse the emergence of a new business model that is modifying the structure of...

Dans la future société basée sur la connaissance, les connaissances constitueront des pièces de travails habituées qui seront manipulées très facilement. La comptabilité ne fait pas exception à cette pratique et aboutira à cet état suite à la standardisation des procédures, des...