La comptabilisation du capital humain a fait l'objet de nombreux travaux de chercheurs qui se sont interrogés sur sa pertinence dans une vision comptable stricto-sensu. En effet, la comptabilité dans une approche prudente compte tenu des difficultés d'évaluer le capital humain ne le prend en...

During the recent decades, management research has paid a lot of attention to the importance of middle managers’ involvement and middle managers’ knowledge in the running of innovative organizations. This study is in line with a growing literature on the crucial role of middle managers in...

The atmosphere of a retail store is a powerful marketing tool for influencing consumer behavior to the benefit of the retailer. This article explores the case where consumers perceive the store environment as a manipulative tool in use by the retailer. This article hypothesizes that incongruent...