This work in progress paper aims to contribute to the literature on the cognitive foundations of capability development. Extant research acknowledges that capabilities are rooted in taken for granted conventions that are both a source of distinctiveness but may potentially also give rise to...

In a professional association, the problem of making a generic business processes census displays a fundamental group decision problem: How to obtain a consensus with several experts working in different contexts and with different practices? The GAMETH approach based on process representation,...

Pour la septième année consécutive, DRM propose dans ce « Repères » un regard pluriel sur le monde des entreprises en mettant l'accent sur les enjeux et tendances actuels. Parmi les sujets traités cette année, des questions variées liées à l'actualité des entreprises sur...

Amongst the collaborative consumptions arising nowadays, sharing is one of the most widespread systems. Sharing traditionally owned objects such as cars has certainly affected the consumer-possessions relationship. This paper shows the role of design in both identity and brand community...

In a supply chain designed for the production of goods of wide variety, the production schedule creates an ordered list of all the alternate components that will be mounted on a same post of the chain. The supply of these components by the supplier may induce transportation-related constraints....

This paper examines the justifications accountants give for their role and position in organisations. Through a qualitative study based on observations and interviews, we follow management accountants acting as influential representatives of the financial language in their organisations. Trying...

Business schools are increasingly faced with external pressures to demonstrate their impact on society. Reducing public budgets, the pervasive effects of business school rankings, and a correspondence between the rise and rise of business schools in higher education and increased scepticism...

Alors que les prix pratiqués par les médecins de secteur 1 sont fixés et régulés, les médecins de secteur 2 ont la possibilité de pratiquer avec « tact et mesure » des dépassements d’honoraires pour les mêmes actes. Depuis le 1 er décembre 1989, l’accès au secteur 2 est...

The enactment of a legal status for microfinance institutions (MFIs) in the Economic and Monetary Community of Central African States (CEMAC) was an urgent need for it ought to monitor the activities of microfinance and its actors. This initiative resulted in the Rules of April 13, 2002 through...