Studies of information systems1 have largely neglected, despite their great importance, such relevant information technologies as B2B online reverse auctions (ORAs).2 In an attempt to make up for this neglect, we provide an empirical application of the extent to which the IS discipline has the...

This paper analyses the private equity fund compensation. We build a model to estimate the expected revenue of fund managers as a function of their investor contracts. We tried to evaluate the present value of the carried interest, which is one of the most common profit sharing arrangements...

We investigate the dynamic effect that the Tandroy's unsustainable practices have on the forest. The Tandroy people live in Androy, a region located in the southern part of Madagascar. They are mainly an agricultural and cattle herding society whose subsistence relies on the slash-and-burn...

The article discusses the origins of the U-shaped average cost curve, which is one of the most widely used tools in microeconomic analysis. Its widespread use leads many to consider it as a basic tool, obscuring the fact that the graph of the U-shaped average cost curve is part of a complex...

The paper proposes an analytical framework for comparing different business models for producing information goods and digital services. It is based on three dimensions that also refer to contrasted literature: the economics of matching, the economics of assembling and the economics of knowledge...

Several researchers in the field of sociology, management or information systems have recently invited the community interested in the technology-person relationship to overcome the 'user' notion and the specific schemes related to sociotechnical interaction. Based on Archer's (1982, 1995, 2003)...

This paper focuses on the influence of culture on the level of materialism among older individuals in France and Tunisia. In particular, it aims at proposing a theoretical framework which links some of the main variables related to the aging process (cognitive age, physical well-being,...

Fair value accounting under IAS-IFRSs is often presented as market accounting that results from expression of the financial requirements of business management and accounting practice. By showing that fair value has the features of actuarial accounting, and is the product of a conceptual shift...