Search results for " Administration"
showing 10 items of 4299 documents
Gouvernement d'entreprise et comptabilité
1999
L'objectif de cet article est d'une part, de mettre en évidence les limites de l'approche actionnariale du gouvernement des entreprises pour appréhender le rôle de la comptabilité, d'autre part, de montrer l'intérêt d'une approche partenariale comme réponse aux limites de l'approche actionnariale.
A quoi sert l'audit environnemental ?
2013
International audience; L'objectif de cet article est de comprendre le rôle de l'audit dans le domaine environnemental afin d'en proposer une taxonomie. A partir d'une grille d'analyse découlant des théories néo-institutionnelle et des parties prenantes, cette taxonomie est obtenue en étudiant les pratiques d'audit d'une entreprise française proactive en matière environnementale. Les résultats montrent qu'en l'absence de réglementation en matière de vérifications environnementales, l'audit peut remplir plusieurs rôles dans ce domaine : vérification de la conformité réglementaire, identification des aspects environnementaux d'un site industriel, analyse de cycle de vie d'un produit, vérifica…
Les théories de la gouvernance : de la gouvernance des entreprises à la gouvernance des systèmes nationaux
2006
(VF)L'objectif de cet article est de faire une synthèse des théories de la gouvernance. Dans la première partie sont présentées les théories micro de la gouvernance en opposant les théories cognitives aux théories diciplinaires. La seconde partie est dévolue aux théories macro de la gouvernance sur la base de la distinction entre les théories fondées sur l'appropriation de la rente organisationnelle et celles accordant un rôle dominant à la production. Cette synthèse met en évidence que la vision financière de la gouvernance n'est qu'un cas très particulier qui présente de nombreuses limites;(VA)The objective of this article is to make a survey of the different corporate governance theories…
Comment améliorer la prévision des ventes pour le marketing ? Les apports de la théorie du chaos
2013
La littérature en marketing constate un décalage entre les avancées réalisées par les chercheurs qui développent de nouvelles méthodes de prévision des ventes, et l'usage massif de méthodes traditionnelles reposant sur l'hypothèse de linéarité des processus analysés. Cette recherche expose la contribution potentielle de la théorie du chaos à l'amélioration de la prévision des ventes. Une illustration de ces apports est proposée avec une application à la prévision des ventes de consoles de jeux vidéo au Japon. Les résultats mettent en évidence la capacité de la méthode proposée à détecter la présence de chaos dans la série et montrent la possibilité de préciser l'horizon de prévisibilité des…
Collaborative EA Information Elicitation Method : The IEM for Business Architecture
2015
This study contributes to the enterprise architecture (EA) methodologies by suggesting a method for eliciting architecture requirements: gathering both the current architecture information, and the development needs and requirements for the business architecture (BA) dimension in EA planning. Most of all EA dimensions, the developing of the BA requires collaboration with various non-IT stakeholders. It presents thus challenges to the IT department, or the consultancy involved in EA related efforts. The contribution of the various stakeholder groups as informants is, however, crucial to well founded EA design decisions. The suggested method takes related IS development fields as starting poi…
Internet Adoption at the User Level: Empirical Evidence from The Gambia
2014
The unified theory of acceptance and use of technology (UTAUT) are used to investigate technology adoption. However, its application in Sub-Saharan Africa is rare and barely extended to the validation phase. In this paper, we introduce six new moderating factors for UTAUT core determinants and two other direct determinants of Internet adoption. The objective of this approach is to identify relevant elements of Internet adoption at the user level in The Gambia. Moderating factors are interacting terms used when the relationship between independent and dependent variable is weak, inconsistent or non-existent. A case study research design was employed and the data were gathered in Autumn of 20…
Semantic Portal as a Tool for Structural Reform of the Ukrainian Educational System
2014
Education is recognized as a fundamental enabler of human development. The adoption of information and communications technologies (ICTs) by education (especially in developing countries) contributes to educational system reforms, in addition to the traditional advantages, such as social openness and accessibility. Yet the academic community has not studied sufficiently the challenging context in which ICTs are used as instruments for the reform of inefficient, and sometimes even corrupted, educational systems rather than just as means for smarter classrooms, remote access, or content management. The object of this study is Ukrainian higher education (HE) and its quality assurance (QA) syst…
Memorializing mass deaths at the border: two cases from Canberra (Australia) and Lampedusa (Italy)
2017
In this paper, we compare two seemingly very similar instances in which individuals and organizations within the borders of the global North have memorialized the deaths of irregular migrants at sea: the SIEV X memorial in Australia’s national capital Canberra, and the Giardino della memoria (Garden of Remembrance) on the Italian island of Lampedusa. Unlike ephemeral manifestations of grief, potentially these memorials have effects that reach well beyond their creation. We relate the differences between the memorials to the contexts within which they were created: an immediate local response involving people directly affected by the disaster’s aftermath, on the one hand, and a delayed natio…
Competing institutional logics in Soviet industrial location policy
2018
The Soviet legacy has been widely demonstrated to have had negative impacts on the regional and economic development of Russia. This article studies the mechanisms of competing institutional logics in Soviet industrial location policies as a source of this adverse heritage. The results indicate that prolonged competition between three institutional logics complicated the adoption and practice of consistent industrial location strategies and contributed to structural problems in economic geography. An analysis of Soviet institutional logics demonstrates parallel forms of competition and coexistence with findings from other institutional environments, paving the way for a broader theoretical …
More educated, more mobile? Evidence from post-secondary education reform
2016
More educated, more mobile? Evidence from post-secondary education reform. Spatial Economic Analysis. This paper examines the causal impact of the level of education on within-country migration. To account for biases resulting from selection into post-secondary education, it uses a large-scale reform within the higher education system that gradually transformed former vocational colleges into polytechnics in Finland in the 1990s. This reform created quasi-exogenous variation in the supply of higher education over time and across regions. The results based on multinomial treatment effects models and population register data show that, overall, polytechnic graduates have a significantly highe…