This article examines the spatial distribution of jobs in the Paris Region. Going beyond the standard analysis often centered on economic sectors, it focuses instead on the functions achieved by the jobs. We rely on exploratory spatial data analysis (ESDA) and segregation indicators. We bring to...

The diversity of accounting information need led to the construction of two representations of the same reality: an “internal” representation and an “external” representation. Formally speaking, this dual representation consists of two elements of the accounting system of the enterprise:...

Management accounting information system can be perceived in two relatively independent concepts, seen as product costing or responsibility accounting. Product costing purveys detailed information on actual product profitability (with classification according to customer segments or distribution...