Search results for "Business economics"
showing 4 items of 54 documents
L'audience et l'influence d'une revue mesurée à travers Internet : une application à Finance Contrôle Stratégie
2009
This article aims to show the interest of statistics available on the Internet concerning consultations of abstracts, downloads and citations of articles to assess the attractiveness and influence of a scientific review. This interest is illustrated by the case of the review Finance Contrôle Stratégie on the basis of the statistics provided by Repec and Publish or Perish. Beyond the findings that confirm the good performance of FCS and the usefulness of these statistics for the management of a scientific review, the article also provides insights into the life cycle of an article and the choice of the language of publication.
Comptabilité à base d'activités (ABC) et activités informatiques : une contribution à l'amélioration des processus informatiques d'une banque
2010
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.
Responsabilité sociale des organisations sportives professionnelles.
2011
Utilisation des critères non financiers pour évaluer ou piloter la performance : analyse théorique
2005
The determinants which explain the use of non-financial measures in order to evaluate or drive the performance belong to disciplinary (contractual) and knowledge-based approaches. The aim of this paper is to propose a theoretical analysis of these explanations. For the disciplinary view, we realize a typology of the existing literature. We show that others theories explain the choice of non-financial measures too. For the knowledge-based view, we propose a synthesis of the existing literature in which the link between non-financial and theoretical explanations exists. Finally, we explain why the Balanced Scorecard can be associated to the disciplinary view and the Intellectual Capital to th…