Search results for "Business Administration"

Compared Activity-Based Costing Case Studies in the Information System Departments of two Groups in France:A Strategic Management Accounting Approach

2010

International audience; This paper analyses the strategic management accounting concept with an instrumental point of view. We try to show in what extend the ABC 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 management accounting 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 to th…

The impact of value co-creation on hotel brand equity and customer satisfaction

2019

Abstract Value co-creation with customers has emerged as a relevant topic at both academic and managerial level. Considering the positive outcomes derived from value co-creation, firms should learn how to properly manage this process which requires active customer involvement and this paper demonstrates that the level of customer participation (CP) depends to a large extent on their perception of how the hotel favours the process of value co-creation (CcV). Our model also proves the customer perception of the hotel's process of value co-creation has a positive impact on the hotel's brand equity (BE) whereas customer participation positively affects the customer's perceived value (PV). Addit…

Enhancing organisational commitment through task significance: the moderating role of openness to experience

2020

International audience; Researchers have extensively explored the factors influencing employees’ organisational commitment. However, few studies make an explicit distinction between different commitment types when exploring its determinants, and the scholarly attention to individual differences is also limited. In this paper, we confirm that developing managerial interventions to enhance task significance can be useful to promote organisational commitment, but this relationship is contingent on the commitment type and the employees’ openness to experience. We focus on two forms of organisational commitment: affective and continuance commitment. Our study shows that task significance is a be…

Revisiting the Trade-off Between Risk and Incentives: The Shocking Effect of Random Shocks?

2019

Despite its central role in the theory of incentives, empirical evidence of a trade-off between risk and incentives remains scarce. We reexamine this trade-off in a workplace lab environment and find that, in line with theory, principals increase fixed pay while lowering performance pay when the relationship between effort and output is noisier. Unexpectedly, agents produce substantially more in the noisy environment than in the baseline despite weaker incentives. In addition, principals’ earnings are significantly higher in the noisy environment. We show that these findings can be accounted for when agents maximize a non-CARA utility function or when they exhibit loss aversion. Data and t…

Du risque commercial au management d'une stratégie commerciale d'équipe humaniste en agence d'architecture : constats, risques et potentiels

2020

Article professionnel; International audience

"Diagonale des Fous" : stratégie événementielle d'un ultra-trail

2016

Une recherche pédagogique, appliquée au cas du Grand-Raid, qui traite de la stratégie événementielle d'une organisation sportive au travers des jeux d'acteurs, d'une logique touristique et dans un environnement concurrentiel en développement. Le Grand-Raid/Diagonale des fous est un Ultra-trail, organisé par l'association du Grand-Raid, sur l'île de La Réunion. A l'heure où les sports de randonnée, de nature et de découverte se développent, l'étude de la stratégie événementielle d'une telle manifestation prend toute son importance.

Le client au centre de la stratégie digitale

2016

International audience

Que peuvent apporter les modèles de management stratégique à l'analyse de la compétitivité du chemin de fer ?

2016

International audience

The Ephemera of Success: Strategy, Structure and Performance in the Forestry Industries

2006

La recherche en Management du Sport en « francophonie » : L’avènement d’un écosystème

2021

This paper aims to synthesize research on the Management of Sports Organizations (MOS) in France. Three parts structure this voluntarily simplifying contribution, very personal and collective at the same time through the direct and indirect contributions of many researchers. First of all, two historical parts between the 1960s and the 2000s provide a first disciplinary and then thematic perspective in order to make a French-speaking retrospective of the dynamics of scientific production. A last part in the form of a conclusion and an opening seeks to characterize the recent dynamics of MOS research (specialization, interaction, diversification) according to disciplines and/or objects of stu…