Having received considerable attention from central government and local authorities, French innovation clusters (the so-called ‘pôles de compétitivité') are beginning to be studied by academic researchers and evaluated by consultants. The core of their activity consists of collaborative...

il est ici question de méthodologie davantage que d'audit. L'objectif est de montrer en quoi le positionnement méthodologique du chercheur conditionne la nature même de l'objet de recherche. La démonstration s'appuie sur des recherches portant sur la « qualité de l'audit », et aboutit à...

This paper suggests understanding better the debate between reputation and celebrity, by analyzing how various types of reputations can combine (or not) to achieve celebrity. Based on a quantitative analysis of the most reputed French architects, we contribute to the reputation and celebrity...

This study presents a tool to gauge managerial effectiveness in the form of a questionnaire that is easy to administer and score. The instrument covers eight distinct areas of organisational climate and culture of management inside a company or department. Benchmark scores were determined by...

Les cinq dernières années ont vu un développement exponentiel de l'Internet, du Web et, plus généralement, des NTIC (Nouvelles technologies d'Information et de Communication), mouvement qui semble indiscutablement se poursuivre à très grande vitesse. Ce développement a provoqué un grand...

Our paper addresses what the moral foundations of accounting are, regardless of capitalistic operations, as we are seeking to trace a genealogy of accounting thinking disconnected from coincidence with Capitalism. We demonstrate that the three monotheisms have bared the core of accounting. We...

Dans une société où l'innovation tient une place importante, et où le mot est très utilisé, il est curieux de constater que le droit, lui, préfère se référer à la notion d'invention. On peut donc se demander si les deux notions sont ou non équivalentes. Pour connaître la réponse,...

In this paper, we focus on the way cost, quality and time are dealt with in the specific context of client-supplier relationships. The increasing demand toward suppliers in terms of multicriteria performances is an important evolution factor for these relationships and contributes to the...

This paper examines how scientific and technological (S&T) human capital is transformed into financial capital through the creation of firms by scientists. The analysis is based on a database describing the positions held by 132 founders from 62 French biotech SMEs. It shows that star scientists...

This article is dealing with a possible scenario for the future of the automobile thanks to the shift from an artefact vision to a services vision by which the customer might be involved as a true partner in the design of cars. This paper is therefore quite speculative but is challenging the...