Cet article rend compte d'une recherche sur l'utilisation de la messagerie électronique (e-mail) dans la relation de contrôle hiérarchique. Trois caractéristiques de cette NTIC (caractère quasi-contractuel, large diffusion et convivialité) expliquent que l'e-mail soit un outil de...

This article achieves to assess the impact of Poland’s accession to the European Union (EU) on factor and product markets, household consumption, economic growth and also on welfare. To explore the effects of regional integration in this specific transition economy, we implement an applied...

L'industrie chimique a mis en place de longue date un programme de gestion et de prévention des risques dénommé “Responsible Care” (« Engagement de Progrès » en Français). Ce programme préfigure, même s'il ne le recouvre pas exactement, le thème du développement durable apparu au...

This paper studies the relationship between the diffusion of innovative procedures for the treatment of heart attack and distributions of the cost and length of hospital stays. Using a sample of 5,681 stays observed in French public hospitals, we use microsimulation techniques to highlight...

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we analyze two innovations that have had different...