Search results for "Business economics"

La distribution : organisation et stratégie

2020

Croissance rapide de nouvelles formes de vente, stratégies de mutualisation des ressources logistiques, phygitalisation, plateformisation, politique de réenchantement des points de vente... Autant de bouleversements du paysage économique qui font désormais de la distribution une fonction clé de la gestion des entreprises. Comprendre et expliquer à la fois sa dynamique et ses enjeux revêt, à ce titre, une importance majeure. Rédigé par trois spécialistes reconnus du sujet, l'ouvrage se fixe pour objectif d'aborder de façon pédagogique les principales dimensions de la distribution : la relation avec l'acheteur final, la gestion des interfaces entre industriels et distributeurs, et les enjeux …

Fonamentació teòrica del model de l'Economia del Bé Comú des de la perspectiva organitzativa

2018

Fonamentació teòrica del model de l'Economia del Bé Comú des de la perspectiva organitzativa

The experience of risk in families: conceptualisations and implications for transformative consumer research

2014

International audience; Families represent an important context for understanding and addressing the various forms of risk experienced by consumers. This article defines and discusses the concept of risk as it applies to the familial unit, with a particular focus on the liminal transitions that occur within families and the resiliency required for families to identify and adopt effective coping strategies to manage these transitions. A framework is proposed that offers researchers an approach for applying concepts related to family risk to various consumption-related problems and issues. This framework constitutes a starting point that can be developed and expanded to facilitate a deeper un…

Communication Gaps in Disaster Management: Perceptions by Experts from Governmental and Non-Governmental Organizations

2011

The complexity of current disasters creates a challenge for crisis communication. This paper aims at identifying gaps in communication in disaster management experienced in practice in order to facilitate learning from those situations. The research was conducted using a qualitative online open-ended questionnaire. It shows that despite the developments in the discipline, communication as an integral part of decision making in disaster management needs to be further developed. The paper provides a practical-oriented overview of the communication constraints in complex crisis situations, which has not been provided so far. This research is part of an international project developing performa…

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 …

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…

The waves of enterprises bankruptcy and the factors that determine them: the case of Latvia and Lithuania

2018

International audience; Bankruptcy of enterprises is macroeconomic issue and a phenomenon of a dynamic and competitive market economy. It results in a lot of negative effects not only for the enterprise and its employees but also for other enterprises and institutions, as well as the state and society. The aim of the article is to carry out the analysis of bankruptcy of Latvian and Lithuanian enterprises. No such study has been carried out so far. Article analyses the dynamics of Latvian and Lithuanian enterprise bankruptcy, which manifest themselves in larger waves in certain periods and the factors that influence them. From 1993-when the bankruptcy of enterprises was started to be officia…

The virus and the norm: II -The search for meaning

2022

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 …

Causas y consecuencias de la insatisfacción en consumidores con atribuciones externas

2011

[ES] Este trabajo aborda el estudio de la formación de la insatisfacción, desde la perspectiva cognitiva y afectiva, y de sus consecuencias en forma de intenciones de comportamientos de queja. El objetivo es investigar la influencia directa e indirecta, a través de los afectos negativos, que ejerce la desconfirmación de expectativas sobre la insatisfacción, y analizar la contribución de estos juicios sobre las intenciones de respuestas de queja, a terceras partes y privadas. A partir de una muestra de clientes insatisfechos con restaurantes que manifiestan distintos niveles de atribución externa, se ha construido un modelo causal para estudiar las relaciones. Los resultados confirman la exi…