The goal of this article is to reveal the origins of entrepreneurial motivation and to identify the logics of action (entrepreneurial projects) associated with each dimension of this attitude. The study looks to answer the following questions: What needs are at the beginning of a business, what...

This article offers a cross-cultural analysis of the entrepreneurial environment in France and the USA. A principal observation is made: the United States has experienced a greater level of entrepreneurship in the recent and not so recent past than France. The author attempts to discover the...

This article puts forward an explanatory model for the probability of a business having internal or external accounting at a specific moment. It is supported by three approaches: resource- based theory, contingency theory and transaction cost theory. A questionnaire was submitted to 79 business...