Search results for "BUSINESS ADMINISTRATION AND BUSINESS ECONOMICS"
showing 10 items of 42 documents
Le déploiement d'un pilotage stratégique des coûts dans les services informatiques de deux groupes internationaux : perspective instrumentale et anal…
2011
This article analyses the strategic cost management stream with an instrumental point of view and two case studies. We try to show in what extend the Activity-based Costing developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic cost management developments which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream, with a link with cost management and ABC. The second part exposes a taxonomy of the reasons why using the ABC method. In a third part, we confront our developments t…
Responsabilité Sociale de l'Entreprise et pratiques de Gestion des Ressources Humaines
2006
As far as human resource management practices (HRM) are concerned, how do French companies respond to corporate social responsibility (CSR)? Are they eager to develop practices beyond the existing legal rules? To answer these questions, we present the results of an inquiry involving 106 HR managers who mainly belong to large manufacturing companies. Their statements, collected by questionnaire, are focused on a few "responsible" HRM practices: - Recruiting practices in favour of disabled or non skilled persons - Training practices promoting the access or the return to work - Communication practices encouraging the dialog between the managers and the employees. According to our results, the …
Imagen de marca y análisis lexicográfico: una aplicación a centros comerciales
2015
[EN] The concept of image in its different aspects is very important in today s society as well as in the business management field. Some authors reports that most of the studies that measure image do not take into account neither previous theoretical and conceptual models nor other possible empirical evidence alternatives. Given this need, a research regarding the concept of brand image applied to shopping malls was conducted based on the conceptual model of the consumer cognitive response in order to empirically explore and contrast it. For this reason, a survey was applied to 420 consumers in five shopping malls in Bogotá, achieving a database of 3.749 cases. The results show attribute-s…
Comparaison Balanced Scorecard - Navigator
2008
Cet article a pour objectif de décrire et de comparer deux modèles de tableaux de bord stratégique : le modèle Anglo-Saxon, connu sous le nom de Balanced Scorecard et le modèle Scandinave, dont l'application la plus connue a été développé au sein de l'entreprise Skandia sous le nom de Navigator.
LES TABLEAUX DE BORD DU CAPITAL INTELLECTUEL
2009
Cet article a pour objectif de présenter et d'analyser les tableaux de bord du capital intellectuel qui constituent un modèle alternatif au Balanced Scorecard. Dans une première partie, nous retraçons les origines et les fondements des tableaux de bord du capital intellectuel. Puis dans une seconde partie, nous décrivons les différentes façons d'appréhender le capital intellectuel pour dans une troisième partie analyser des exemples de tableaux de bord du capital intellectuel.
La inseparabilidad y el grado de adaptación como determinantes de la internacionalización de las empresas de servicios
2005
-Esther.Sanchez@uv.es -Jose.Pla@uv.es La mayor parte de enfoques teóricos de internacionalización han surgido en el marco del sector industrial y, por tanto, algunas explicaciones podrían no ser generalizables al sector servicios en su globalidad. Por ello, las características sectoriales deben ser tenidas en cuenta en el análisis de los modos de entrada de las empresas de servicios, ya que es posible encontrar patrones de comportamiento muy diferentes no sólo con respecto a las empresas industriales sino también entre las propias empresas de servicios. En este trabajo se proponen la inseparabilidad de los servicios y el grado de adaptación a las necesidades del cliente como dimensiones cla…
Rôle des institutions de microfinance dans le financement de l’entrepreneuriat féminin
2020
Microfinance Institutions (MFIs) are responsible for lending money to people who do not have sufficient collateral to access the formal banking system. These organizations participate in the development of entrepreneurship by funding women's projects. Several actors, who intervene around this contractual relationship between MFIs and women, may follow different objectives and interests, which can be a source of inefficiency. This contribution examines the determinants of the credit supply of MFIs intended for female entrepreneurship in the 8 countries of the West African Economic and Monetary Union (UEMOA). Our results show that if the volume of subsidies, equity and indebtedness of MFIs ha…
Transmedia Experience and Narrative Transportation
2016
The aim of this research is to better understand the impact of transmedia storytelling on consumers' experiences in the cultural field (e.g., at a museum or heritage site). Transmedia storytelling refers to the interaction among different forms of media leading to convergence (telling a single story across multiple platforms and forms, namely, using digital technologies). This article discusses whether this multidimensionality of platforms enables a greater appropriation of the story and improves consumers' experience with the cultural object and whether the transmedia experience can lead to a positive attitude toward transmedia platforms and the cultural object.
The Strategic Scorecards - An instrumentation of the strategic management accounting : Exploration of a concept, instrumentation and results from a f…
2002
I describe in this study a generic model of strategic management accounting instrumentation: the strategic scorecards. In order to build this generic model, I review in the existing literature the concepts of Strategic Control and Strategic Management Accounting (SMA). I present the characteristics of these concepts and analyse the reasons why they emerged. I show how the strategic scorecards are an instrumentation of the SMA in studying the most widely known and esteemed scorecards: the Balanced Scorecards (Kaplan & Norton, 1996) and Skandia's Navigator (Edvinsson & Malone, 1997). I then clarify the outlines for a generic model of strategic scorecard and disclose an "a priori" typology of …