This paper outlines the use of the identity prisma as an historical tool to conduct resarch in marketing. Using the well know French brand DIM, the authors present the permanent brand identity across brand extensions.

Le prisme d'identité de la marque est un concept désormais établi pour analyser la marque. Cet article permet de montrer en quoi le prisme d'identité de la marque peut se révéler un bon outil d'analyse historique. En se fondant sur les campagnes publicitaires de la marque DIM, les auteurs...

The way of organizing accounting did not interest many researchers in accounting. The article tries to fill this gap. It puts forward the transition from the bookkeeper to the accountant by the exploration of twelve European novels of the 19th and 20th century. This is not only a change of words...

Since the early 1997 paper by La Porta et al., a growing body of research has argued that ‘legal origins’ have a country-specific, time-invariant effect on property rights and economic development. Following the methodology of La Porta et al., an original database of 51 bankruptcy laws has...