In this paper, we tried to present a literature review of accounting researches in Tunisia during the ten last years for several reasons in particular the luck of information about these studies and the need to expose some characteristics and analyse their evolution through time. This work is...

Since 2004, investigations and debates have been carried out on the French research and innovation system. Policy-makers have tried to break with the traditional ‘colbertist’ state- centered model, which put emphasis on interventionism and state involvement. This system that was successful...

Faced with the technological changes and with the rise of international competition, the competitiveness of firms is based more and more on innovation. In this context, the new innovating firms are regarded as source of competitive dynamism. However, these firms encounter difficulties to finance...

Le rapport étudie la situation de l'Union européenne, comparée à celle des Etats-Unis, en matière de politique industrielle et d'innovation, notamment dans les technologies de l'information, de la communication et de la biologie ; il fait le point sur les politiques industrielles menées en...

Although there is a consensus concerning the need for public policy evaluation, there is no stable doctrine regarding the way such assessments should be carried out. Different models coexist or succeed one another; it is, for example, possible to schematically oppose a ballistic model of...