Les temps déclarés par les employés sont largement utilisés dans les entreprises pour calculer des coûts. Ce phénomène s'amplifie dans les activités de services où les charges de personnel sont prépondérantes. Pourtant, rien ne garantit que les temps déclarés soient des temps...

Purpose: Within societies in the 21st century, individuals who are embedded in a controlled context that impedes their political actions deal with the tensions they are experiencing through attempts at resistance. Several studies that examine individual infrapolitics in organizations explain...

Purpose: The purpose of this paper is to explore how and why the uses (enabling or controlling) of an activity-based costing system could cause difficulties in implementing such a cost system. Design/methodology/approach: The authors conducted a case study in a French insurance company. Three...

In this paper, we shed light on the selection of the benefi ciaries from the French competitiveness cluster policy which was launched in 2005 and extended to 2012. We disentangle the selection and self-selection eff ects, as emphasized in the theoretical literature on regional and industrial...