This research is concerned with the diffusion of management accounting innovations viewed as a process of actor-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we analyze two innovations that have had different...

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we analyze two innovations that have had different...

Budgetary control has developed in France since the 1930s. If the initial importation from the United States was rapid, subsequent development was slow. Diffusion of the technique occurred through a number of mechanisms: professional reviews, books, consultants, think tanks, and through...

Budgetary control has developed in France since the 1930s. If the initial importation from the United States was rapid, subsequent development was slow. Diffusion of the technique occurred through a number of mechanisms: professional reviews, books, consultants, think tanks, and through...

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we analyze two innovations that have had different...

We live in a society in which technical objects are omnipresent; where technology transforms our world and conceives its future shape. However, we are faced with a paradox which becomes more and more pressing. Technique influences us and we remain largely unaware of it. If R&D seems to be an...

L'innovation est souvent comprise et décrite comme le résultat d'une fonction particulière du système économique, par exemple la fonction entrepreneuriale ou la fonction recherche. Cette communication montre en quoi une approche en terme de processus paraît plus pertinente pour modéliser...

Les entreprises innovantes sont spontanément associées à des entreprises de croissance. Les pouvoirs publics, et la société d'une manière générale transfèrent sur elles la charge de participer à la réorientation de notre spécialisation industrielle dans le cadre de la mondialisation...

The relation between export behaviour and the propensity to innovate is an important question for a developing economy. This article dedicated to this question through the analysis of the first innovation survey of Tunisian firms. We analyze the relationship between the export behaviour and the...

Faced with the technological changes and with the rise of international competition, the competitiveness of firms is based more and more on innovation. In this context, the new innovating firms are regarded as source of competitive dynamism. However, these firms encounter difficulties to finance...