After a brief description of the role and functions of digital information systems, we examine, within the conception of these systems, the decisive breaks resulting from technological advances. Then, we clarify the problem of “capitalizing on company’s knowledge” in order to introduce a...

Planning as part of public sector decision-making situations is an activity of critical importance, with direct relevance for urban planners. The ramifications of such decisions generally have significant effect on peoples’ lives. The current paper deals with the comparison between territorial...

In a knowledge management project, the key issue is to help the stakeholders to choose which parts of their knowledge will need to be specifically capitalized. This means finding a decision support approach enabling them to identify and locate potential crucial knowledge. To deal with this type...

This paper introduces a reflection on the types of data to accessed by be extended company's employees from the Knowledge Management viewpoint. This leads us to distinguish between three types of data: main-stream-data, shared-data, and source-of-knowledge-data. In that way, as distinguishing...

Our purpose in this paper is to analyse the profile of people involved in accounting standard-setting. The discussion develops three aspects : 1) the opposition between expert and representative standard-setters ; 2) the more and more significant participation of professional standard-setters ;...

Much research in France or abroad has highlighted the medical practice variation (MPV) phenomenon. There is no consensus on the origin of MPV between preference-centered approaches versus opportunities and constraints approaches. This study's main purpose is to assess the relevance of hypotheses...