An introduction is presented in which the editor discusses several topics within the issue including developing an interest in materiality for the organizational research, workshops on materiality, and linking of materiality with the strategy practice agenda.

The purpose of this paper is to critically discuss the main advantages of introducing environmental regulation tools such as tradable permits markets. Current climate policies, the negotiations under way at the international level, and past experiences with emissions trading in the USA and...

This study investigates the informativeness of purchase price allocations (PPAs) that involve fair value estimation of acquired assets and liabilities after a business combination. Using a model capturing the amount of goodwill expected after the initial announcement of an acquisition, we...

The evolution of consumer behaviour (a dual demand of a large variety and personalised products) has encouraged firms to enlarge their product range. As a result, certain products have a very short life cycle (a few weeks to a few months). The supply chain for these products cannot be exactly...

The field of strategy is bubbling over with ideas. As such, this field has given rise to multiple distinctions and oppositions showing that strategy is not only a rationale science, but also a complex, iterative and practice-oriented art. Nonetheless, these oppositions may tend to interrogate...

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...