The study of Internet strategies has led to the publication of numerous research in Information Systems. It is most often through different perspectives adopted, to explain the results related to the adoption of the Internet within the company. Thus the approach of alignment used to explain the...

L’étude des stratégies Internet a donné lieu à la publication de nombreux travaux de recherche en Systèmes d’Information. Il s’agit le plus souvent, à travers les différentes perspectives adoptées, d’expliquer les résultats issus de l’adoption de l’Internet au sein de...

This paper explores the significant changes which have taken place in recent years, and continue to take place, in relation to the role of, and desirable characteristics of, a conceptual framework (CF). More precisely, we address the following three questions. 1) Why were conceptual frameworks...

The international accounting standardisation crisis is not a strictly technical crisis linked to a bad application of the fair value criteria, but an intellectual crisis related to the conceptual framework and its underlying episteme. This framework, from which international standards issue, is...