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...

The thesis puts forth an empirical methodology to study the link between modes of knowledge production and innovation, based on a functional (basic research, applied research and development) and organisational (internal research, external research) analysis of RD activities. To do so, it uses...

In this paper we examine the possibility to bridge theory of Distributed Cognition with popular theories of Social Studies of Technology (in particular, Actor-Network Theory and Social Construction of Technology). Responding to a recent call for revisiting the design metaphor, in this paper we...

This paper contributes to literature by giving more precise measures to technological innovation in order to estimate its economic value and assess its impact on the financial performance of companies in Europe. Focus is given to European patent system which is different from the American one....

This work-in-progress develops an integral model of individuals’ intention to accept Information and Communication Technology innovations (ICTIA model). It captures the influence of different external and internal variables on ICT’s acceptance and use at the first stages of the acceptance...