The dilemma between radical and market innovations is unlighted here by a simulation. Following evolutionist theory and innovation management, an agent-based model issued from genetic algorithm is built. In a perfect world, transformation and selection create dynamics and emergence in an agent...

S'appuyant sur une méthodologie exposée en trois étapes (les systèmes et les processus de contrôle d'entreprise, la définition d'une structure de gestion et les outils du contrôle), l'auteur met l'accent sur les aspects techniques et organisationnels du contrôle.

The synchronization of the production of a manufacturing supplier, who makes alternate components assembled on his industrial customer’s work station with this client’s production specialized in mass production of highly diversified products, must take into account the improvement of their...

This paper examines the impact of fifteen pronouncements related to fair value accounting according to IAS 39 on equity prices of financial institutions. The results document that announcements that signal an increased (decreased) probability of issuance of IAS 39 produce negative (positive)...

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we analyze two innovations that have had different...