Results 121 to 130 of about 151,374 (236)

IS DESIGN A SOLUTION FOR THE SMALL AND MEDIUM ENTERPRISES' FUTURE? [PDF]

This article develops the idea put forward by Washington and Ventresca (2004) that institutions can sustain an emergent strategy in a given field. Ordinarily considered as stable elements of that field, these institutions may be subject to change.
Berangere Szostak, Gaelle Dechamp
core  

Learning Value Through Craft: How Shoemaking Reshaped My Management Accounting Mindset Apprentissage de la valeur grâce à l'artisanat : comment la fabrication de chaussures a transformé ma conception de la comptabilité de gestion

Accounting Perspectives, EarlyView.
ABSTRACT Drawing on my experience in a shoemaking course, I reflect on how my mindset regarding management accounting has evolved. I now see how the management accountant can play a more strategic role in helping companies promote creativity and create value throughout the production process.
Richard Fontaine, Niki Jessup, Ernest Bauer   +2 more
wiley   +1 more source

La déclinaison et le pilotage d'une stratégie publique dans un contexte de crise. Le cas d'une collectivité territoriale française

, 2014
A travers l'analyse de la conception et de la mise en œuvre d'un projet d’administration, ce cas vise à mettre en lumière les problèmes et enjeux de la déclinaison et du pilotage d'une stratégie dans le contexte public.
Berland, Nicolas, Joannidès, Vassili, Guenoun, Marcel   +2 more
core  

Lending Relationships Along Ownership Lines: Institutional Cross‐Ownership and Bank Loan Contracts Relations de prêt selon les structures de propriété : propriété croisée institutionnelle et contrats de prêt bancaire

Contemporary Accounting Research, EarlyView.
ABSTRACT We find that banking relationships built through institutional cross‐ownership influence the granting of loans as well as loan contract terms. Firms that are newly added to institutional cross‐owners' portfolios are more likely to borrow from banks that previously issued loans to other firms within the same portfolio.
Zhiming Ma, Edward Owens, Derrald Stice, Danye Wang   +3 more
wiley   +1 more source

Collaborative Innovation and R&D Disclosures: Evidence From Co‐Patents Innovation collaborative et communication d'informations sur la R et D : données relatives à la copropriété de brevets

Contemporary Accounting Research, EarlyView.
ABSTRACT As firms increasingly rely on collaborative innovation to develop new technologies, they face a growing tension between signaling their technological capabilities and protecting sensitive information. This tension is especially important in co‐patenting settings, where firms jointly develop innovations and operate in a more interconnected ...
Caroline Lee, Zhongnan Xiang
wiley   +1 more source

Penser la stratégie

, 2013
HEUSER Béatrice Penser la stratégie de l'Antiquité à nos jours Paris : Picard, 2013, 430 p. ISBN 978-2-7084-0956-9 MOND 580 Résumé éditeur : Béatrice Heuser, spécialiste des théoriciens de la guerre et de la stratégie militaire, présente l'évolution de ...
Nordoc'Archéo
core  

Black Accountants' Pursuit of Partnership La quête de l'accession au statut d'associé des comptables de race noire

Contemporary Accounting Research, EarlyView.
ABSTRACT Recent AICPA surveys indicate disproportionate attrition among Black professionals attaining partnership in US public accounting firms, underscoring the need to better understand their experiences. Despite repeated calls for examination, understanding of these experiences remains limited, partly due to the difficulty in accessing the few Black
Jennifer Joe, Eldar Maksymov, Kerri‐Ann Sanderson   +2 more
wiley   +1 more source

Management stratégique, mise en scène et consulting : le rôle de la mise en scène dans la fabrique quotidienne de la stratégie

, 2006
Dans le présent chapitre, nous nous efforcerons d'explorer la question de la mise en scène en focalisant notre attention sur le rôle du consultant en management.
Babeau, Olivier
core  

Estimating the Private Value of Financial Statement Statistics Estimation de la valeur privée des statistiques des états financiers

Contemporary Accounting Research, EarlyView.
ABSTRACT We develop a method for estimating the private value of knowing the future realization of some financial statistics, and then we apply the measure to the familiar ratios from the DuPont decomposition of return on equity. The estimation is grounded in the standard rational expectations model, adapted to accommodate relative risk aversion, and ...
Russell Lundholm, Xin Zheng
wiley   +1 more source

L’entreprise responsable et ses parties prenantes : entre « manipulation » et co-construction de sens

Actes Sémiotiques, 2019
Andrea Catellani
doaj   +1 more source