Search results for "Business economics"

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 methodology of the statement of comprehensive income and its impact on profitability: the case of Latvia

2018

International audience; The financial statements of a company are used by external users as the main source of information in order to take financially informed decisions. The author of the article has summarized the study on one of the financial statements-a statement of comprehensive income (CI statement) that enables creditors and investors to assess the process of the formation of company's profit and profitability. Purpose: on the basis of the study of the specificity of the preparation of the statement of comprehensive income to analyze and evaluate the influence of CI statement items on the profitability of Latvian companies. In order to achieve the purpose, the author has structured…

Evaluation of accounting regulation evolution in selected countries

2018

International audience; Accounting forms a significant part of information on any enterprise and plays the most important role in different levels of enterprise' management as well as in country's. Accounting information is used by various information users, whose decisions may influence various spheres: from performance of enterprises to proceeding the state policy. Its role increased recently under conditions of modern global and competitive market economy, and will be increasing in the future. Importance of accounting information usage highlights the need of appropriate formation of such information. And accounting regulation plays the main role in the process of formation and presentati…

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

2022

Déni du travail et tyrannie des normes

2012

Based on the example of two quality processes deployed at the SNCF in the field of the service encounter, the aim of this article is to explore, from a clinical point of view, organizational mechanisms which encourage the denial of work. The norms of services previously defined contributed to the front office agents' denial of work, essentially because the respect of these norms became an ultimate finality. This situation has induced an "annoyed activity" (CLOT, 2009) among the front office agents, owing to the fact that the norms have been perceived as a hindrance to the accomplishment of a high-grade work. In the two previous practical examples, the reality (of work), the real work (in op…

Les enquêtes client mystère : un dispositif de gestion au service des transformations organisationnelles ou comment réorganiser l'entreprise " au nom…

2012

The mystery shopping technique is a tool frequently used by organizations to hit a double target: (1) to seduce/to reassure/ to make the customer regular; (2) to diffuse the customer's voice in the organization and to justify the change. Although a great diffusion of the mystery shopping in private and public organizations, there are few studies on this tool. From the SNCF's example, the author considers the mystery shopping from the foucaldian point of view as a management mechanism in order to support organizational changes and analyses the effects of power induced by this tool.

Ethical Ratings: A Systematic Analysis Oriented to Business Economics

2013

Abstract In a previous study we have researched the causes of the current global crisis, which manifests itself in financial terms, but whose origin is due to the ethical model of reference. Following these ethical issues, the aims and topics of the present paper are: producing a systematic analysis of the ethical indicators used in the current international practices; extrapolating the ethical ranking models with a high relevance in Business Economics and highlighting the strong limits of the methodology in current use.

Activity-based Management in France: A focus on the information systems department of a bank

2011

International audience; The aim of the paper is to describe the Activity-based Costing and Management methods applied in France. For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the methods and their diffusion. Then we present the French situation. Finally, we propose a case study that takes place in a French bank. Our paper shows that the ABC and ABM methods are as developed in France as in the Anglo-Saxon countries and that the methods are strategically oriented.

L'articulation des usages diagnostique et interactif d'un seul et même système de contrôle de gestion : le cas d'un système d'indicateurs environneme…

2013

With the conceptual framework of control levers of Simons (1995), this article shows how to coordinate diagnostic and interactive uses of the same "management control system" (in this case a system of environmental indicators) for the deployment and the emergence of new strategies. In contrast to the literature, we propose an articulation "in parallel" of levers of control as alternative to sliding levers of control. These results are obtained from a case study in a French wine and spirits subject to large strategic environmental uncertainties.

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…