Search results for "JEL: M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics"
showing 10 items of 36 documents
Emballage, logistique et économie circulaire : prémices d'un nouveau packaging scorecard
2017
International audience; – Dans les systèmes de production comme de commercialisation et de consommation actuels, l'emballage est omniprésent. Ses fonctions sont multiples. Elles concernent autant la qualité des produits qu'il contient, leur mise en valeur par ses aspects marketing, que la logistique via les activités de manutention, de stockage et de transport qu'il permet. Partenaire indispensable des différents acteurs (fournisseurs, industriels, prestataires de services logistiques, transporteurs, grossistes, détaillants, consommateurs) au sein des chaînes logistiques, il a donné lieu, depuis les années 2000, à l'élaboration de packaging scorecards. Cependant, face au changement de parad…
Le dialogue avec les parties prenantes dans l’exercice de la RSE : caractéristiques clés pour une prise de parole collective et effective
2021
National audience; Des appels à un changement radicale des modes de production accentuent la responsabilité sociale des entreprises. Cette notion de responsabilité longtemps affiliée à la satisfaction des seuls actionnaires est aujourd’hui tournée vers d’autres acteurs tout aussi exigeants, au-delà des frontières de l’entreprise. La responsabilité sociale de l’entreprise se traduit par une pression omniprésente qui contraint les entreprises à s’adapter. Cette adaptation passe par l’intégration des préoccupations liées à l’environnement, aux questions sociales et sociétales dans la conduite de leurs activités (Gond et ali., 2011 : 121). Elle passe aussi par la prise en compte de l’ensemble d…
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 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.
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.