(VF)Deux caractéristiques fortes de la recherche-action (RA) limitent sa contribution à la production de connaissances : ses résultats sont très contextualisés et elle est très chronophage. Partant de la métaphore de la lecture en hypertexte, cet article propose des pistes d’évolution...

Today, the health system faces numerous changes. This paper is designed to analyze the value production process of one of its elements, namely the middle-sized public hospital. Applying clinical methodology, this study points out the importance of power relations in the investigation of value...

The aim of this article is to analyse practices of management accounting in small businesses. A study based on a sample of 86 firms examines, (1) costs and price methodologies, and (2) management tools. After a descriptive approach the author proposes a typology for each item. The size seems to...

This article reports on the attempt to carry out Activity-Based-Costing (ABC) in a surgical department of a university hospital. The cost-accounting system proposed by responsible governmental agencies provokes users reactions which are aimed at combining the methods recommended by Health Care...