This paper is based on a randomised social experiment conducted in order to understand the low take-up rate of a Complementary health-insurance voucher program for the poorest in France (the Aide Complémentaire Santé: ACS). We explore two of the main hypotheses put forward to explain low...

Ce papier présente les résultats d’une étude exploratoire afin de contribuer à une meilleure compréhension du rôle des alliances stratégiques des PME pour concilier entre les innovations d’exploration et les innovations d’exploitation. La nouvelle approche des innovations et des...

Le dispositif de l’Aide complémentaire santé (ACS) a été mis en place au 1er janvier 2005 afin d’inciter les ménages dont le niveau de vie se situe juste au dessus du plafond CMU-C à acquérir une couverture complémentaire santé (CS). Même si le nombre de bénéficiaires a lentement...

In order to improve financial access to complementary health insurance (CHI) in France, a CHI voucher program, called Aide Complémentaire Santé (ACS) was introduced in 2005. Four years later, the program covered only 18% of the eligible population. Two main hypotheses are put forward to...

The competition between SEAQ International and Continental European equity markets to attract transactions in the most actively traded European stocks has intensified since the late 1980s. Because their transactions are organised in a different manner, and because reporting standards are not the...

How is social accounting produced and how accountable are corporations for their social responsibility ? This paper develops a performative compromise framework for studying how theories and ideologies, the actors who create or mobilize them, and their instrumentation, interact together to...

In the French language, the word comptabiliteacute (accounting) first appeared in the middle of the eighteenth century. It was used in the Royal finances and its first meaning was that of accountability. Until the middle of the nineteenth century, or thereabouts, the uses of the word evolved...

Following Colbert's Ordonnance of 1673, most of whose provisions were reiterated in the Code de Commerce, 1807 and the Law of Bankruptcy, 1838, traders in France were under a legal obligation to keep accounts of their business activities. In the event of bankruptcy, traders were potentially...