Search results for "gestion"
showing 10 items of 2604 documents
A comparison between Japanese and French cost management-Contingency and institutional perspectives
2018
National audience; From an historical perspective, management accounting is a very recent phenomenon (see Johnson & Kaplan, 1987) and is culturally grounded in a few old-industrialized countries, in Europe: Germany, United-Kingdom, France, but also in Japan and in the United-Stated. Notwithstanding the cultural dominance of English-speaking countries on management, non-English speaking countries keep strong institutional and cultural roots that still influence their ways of managing companies. This is the case when looking at management accounting and more especially at cost accounting and cost management practices (now cost accounting/management). This paper, based on contingency and insti…
Disease dispersion as a spatial interaction: The case of Flavescence Dorée
2020
International audience; Flavescence dorée is a serious and incurable vine disease transmitted by an insect vector. Focusing on its spatial diffusion and on its control with pesticides, this paper investigates the private strategies of wine producers and their socially optimal counterparts. The socially optimal regulation has to address two externalities regarding private treatment decisions: (a) the insufficient consideration of collective benefits from controlling the vector populations; (b) the failure to take into account environmental damage related to pesticide application. The probability of infection is estimated on French data from a spatial econometric specification. Three alternat…
L’EDUCAZIONE TERAPEUTICA NEL PAZIENTE CON RINITE ALLERGICA
2013
Proximité ou ultra-proximité du lieu de fabrication des produits non alimentaires : quels effets sur les préférences et le consentement à payer ?
2023
Abstract: Products promoted as being made in France (MIF) are supposed to attract consumers and justify higher prices. Indeed, they maintain greater proximity to local consumers. We can therefore wonder whether greater spatial proximity, with products manufactured in the region or department of the consumer, would be associated with better reactions in terms of preference and willingness to pay (WTP), in particular in the case of non-food products not typical of the territories (less studied cases). Based on the literature on proximity and country of origin (COO) effects, three hypotheses are proposed and then tested using the conjoint measures method on a representative sample of the Frenc…
How do different network positions affect crowd members' success in crowdsourcing challenges?
2023
In the crowdsourcing challenges, crowd members can interact with each other by, for example, chatting, exchanging feedback, providing advice, discussing, and commenting on ideas. These social interactions shape a network structure, which is a set of social relationships developed by crowd members. This study aims at investigating how occupying diverse network positions within a crowdsourcing challenge network increases the members' likelihood to succeed in a competition. Leveraging prior literature on social networks and crowdsourcing research, we theorize how central and structural hole network positions influence the crowd members' likelihood of winning crowdsourcing challenges by leverag…
‘To own or not to own?’ A study on the determinants and consequences of alternative intellectual property rights arrangements in crowdsourcing for in…
2018
Due to copyright restrictions, the access to the full text of this article is only available via subscription. Firms are increasingly engaging in crowdsourcing for innovation to access new knowledge beyond their boundaries; however, scholars are no closer to understanding what guides seeker firms in deciding the level at which to acquire rights from solvers and the effect that this decision has on the performance of crowdsourcing contests. Integrating property rights theory and the problem-solving perspective while leveraging exploratory interviews and observations, we build a theoretical framework to examine how specific attributes of the technical problem broadcast by firms affect the see…
La presse en tant que mécanisme de gouvernance disciplinaire
2011
Fraud is a cause of substantial costs for firms. Fraud disclosure by the press would hence improve firms’ rates of return. I study to what extent the French press acts as a watchdog-type mechanism of governance and what the determinants of this mechanism are. To address these issues, I investigate the efficacy of the French press in detecting fraud committed by firms before an official verdict by the courts. I observe that the French press can play an important role as a watchdog, but this role de- pends on its search for maximizing profits. Thus, the press selects the firms and the frauds on which it publishes articles.
La création de valeur par l'université:une perspective partenariale
2003
L'objectif de cet article est de montrer que la notion de valeur partenariale peut permettre de renouveler l'analyse de la création et de la répartition de la valeur pour l'université. Une telle analyse peut être à la base de la construction de nouveaux critères d'efficience et de pilotage pour ce type d'organisation.
Narrative transportation scale: Measure development for transmedia experience
2017
International audience; To better understand transmedia experience in the cultural context, one needs to focus on narrative transportation as a prototypical form of experiential response with transmedia display. The present article focuses on narrative transportation scale development and presents the results drawn from a first data collection. Dimensions of narrative transportation and an initial pool of items are based on previous research, as well as on an exploratory study intended to understand transmedia experience in a cultural context and the process of narrative transportation. Exploratory factor analysis is implemented, the scale structure is presented and its reliability estimate…
Support for culture via crowdfunding in question: beyond motivations, an analysis of the barriers to participate
2017
In a context of strong budgetary pressure for non-market cultural organizations and of relative slowdown of crowdfunding campaigns in this sector, this reflection aims to provide a critical analysis of these new forms of financial support for culture. After drawing up a state of the art on the levers and obstacles to participation in such financing operations, the results of a qualitative study based on 43 individuals (donors and non-donors, familiar or not with cultural practices) will be exposed to highlight the diversity of misgivings about crowdfunding, beyond the traditional barriers attached to cultural gift, and the paradoxes that these calls for generosity arouse.