Search results for " Gesti"
showing 10 items of 612 documents
Le contrôleur de gestion écolo : mythe ou réalité ?
2020
Article professionnel; International audience
Le contrôleur de gestion face au défi du Facteur 4.
2017
National audience
Hacia la convergencia de las estadísticas de las finanzas públicas y la contabilidad pública en Europa a nivel central y local
2018
[EN] The main aim of this paper is to study the convergence between micro and macro systems of government accounting information, looking to contribute to the analysis of accounting harmonization process in the EU, as a tool to improve the comparability of financial, budgetary, and aggregated statistical reports, in order to improve social, political and economic decision-making and accountability. All this is obviously located in the current context of the EU, with a high degree of harmonization of accounting standards between the International Public Sector Accounting Standards (IPSAS), and those applied for the preparation of national accounts, ruled by European System of National and Re…
Las aulas de Infantil y Primaria como escenarios de convivencia
2018
En este capitulo presentamos propuestas de intervención en el contexto escolar con el fin de explicitar cómo se gestiona un aula democrática basada en el diálogo y la interacción desde la convivencia diaria. Pretendemos fomentar un aprendizaje contextualizado y democrático, que se base en el aprender a conocer, a hacer, a vivir juntos y a ser, extendiéndose a lo largo de toda la vida. Desde esta propuesta de considerar el aula de educación Infantil y Primaria como escenario de convivencia pretendemos los siguientes objetivos: Convertir el aula en un escenario de creación y juego con materiales no estructurados y estéticamente colocados para que promuevan la comunicación y las relaciones; Im…
Coopetition Strategy and Entrepreneurial Opportunities: Advantages from Multilevel Analyses
2018
The study aims to provide a set of insights concerning the benefits associated with applying a multilevel perspective to the investigation of the link between coopetition strategies and entrepreneurial opportunities. We emphasize that a firm capability to recognize, form, and exploit business opportunities is strictly connected to its coopetitive strategy. In order to fully understand the potential of coopetitive strategies, the focus has to be not just on the examination of the single coopetitive relationship, but also on the micro-foundations underlying such strategies: i.e. the role covered by entrepreneurs’ or CEOs’ personal traits, heuristics, and previous experiences. We also suggest …
Coopetitive Dynamics in Distribution Channel Relationships: An Analysis of the Italian Context in the Twentieth Century
2009
Through the analysis of the evolution of channel relationships in Italy during the twentieth century, this paper illustrates retrospectively the main factors and determinants underlying the emergence of coopetitive relationships in vertical distribution interactions and, furthermore, allows to identify different forms of coopetitive relationships in distribution channels. This empirical setting also allows to shed light on the way power instances are connected to the emergence of distinct types of interfirm relationships. Finally, it clarifies that in order to define a relationship as coopetitive, it is not sufficient for firms to collaborate for the creation of value and compete for the ap…
Temporary Competitive Advantage: An Investigation into the Core of the Literature
2016
Evidence of over 350 citations recorded by the articles published in the 2010 special issue on “The Age of Temporary Advantage” of the Strategic Management Journal shows that the inquiry on temporary nature of competitive advantage is an emergent research area in strategic management. They also exhibit that, most likely, it is going to be a significant research area for the coming years. To assess the current status of the literature as well as to fathom the directions and challenges of future research on temporary advantage, we review prior empirical research on temporary advantage so as to offer a conceptual map that provides a comprehensive appreciation of antecedents, processes, and con…
Corporate social irresponsibility and stakeholders' support: evidence from a case study
2022
AbstractStakeholders’ decisions regarding whether to continue to support a firm after it has been perceived as culpable for socially irresponsible behaviour is “coin of the realm” in selecting which firms (or which parts of a firm) will be able to survive a corporate social irresponsibility (CSI) scandal. Our empirical setting is an embedded polar case of audience support, the Parmalat case, following a severe CSI scandal. The scandal represented a “trigger event” that ignited an active reevaluation of the firm on behalf of its stakeholders. We show that, while the firm’s cognitive legitimacy was not harmed by the CSI scandal, two dimensions of legitimacy played a key role in stakeholder ev…
CORPORATE WRONGDOING AND AUDIENCE SUPPORT: LESSONS FROM THE PARMALAT SCANDAL
2014
Audience decisions regarding whether to continue to support a corporation after it has been perceived as culpable for socially irresponsible behaviour is “coin of the realm” in selecting which firms (or which parts of a firm) will be able to survive a CSI-scandal. This paper analyses the main dimensions underlying post-CSI audience support decisions. Our empirical setting is an embedded polar case of audience support following a severe CSI scandal. Though we apply the framework developed in the nascent stream of attribution theory in CSI to comprehend the subjective processes underlying audience reactions, this study adds a number of dimensions to those already included in attribution studi…
Les évolutions de la comptabilité de gestion - Essai de positionnement par rapport à la méthode ABC et étude de cas
2009
This paper aims to analyse the instrumentation developments in cost management and to position them upon the general principles of the ABC method and upon a case study. In a first part, we study the different uses of cost management according to a literature review about the evolution of the practices. We show that the cost management systems tend to emancipate in several directions. Our purpose in a second part is to analyse these developments comparing them to the general principles of the ABC method. Our general issue is to wonder if these evolutions show that the ABC method is a common reference which explains the evolutions observed. We finally illustrate our paper with a case study.