La naissance de l'informatique est riche de controverses et de résistances, la rupture épistémologique n'en demeure pas moins importante, puisqu'il s'agit de faire une place aux mathématiques appliquées donc à la recherche opérationnelle et au calcul. Les mathématiques " imparfaites mais...

The aim of this paper is to shed light on the role of legislators and lawyers in establishing accounting regulations concerning corporate groups in France during the 1930s and the Occupation (1940 - 1944). A review of bills proposing accounting regulation shows that no significant progress was...

Is there a Muslim disadvantage in economic integration for secondgeneration immigrants to Europe? Previous research has failed to isolate the effect that religion may have on an immigrant family's labor market opportunities because other factors, such as country of origin or race, confound the...

The aim of this paper is to explore the main features of the new regime for packaging waste management established in France in 1992. A description of the institutional organisation is provided. Then, the paper analyses how the packaging tax implemented in France may allow the optimal...

La lutte pour l'égalité salariale découle de lois semblables en France et aux États-Unis. Ces textes font l'objet d'une interprétation pragmatique des juges qui partent d'une comparaison de la situation concrète des salariés. Les jurisprudences française et américaine recherchent...

This study investigates whether the adoption of a single set of accounting standards, such as IFRS, guarantees harmonization of accounting practices within a country and across countries, or whether differences in reporting practices persist because of dissimilarities in reporting habits and...

Why are organizational work-life initiatives endorsed in some countries such as the US or the UK, while they generate little interest in France and other non-Anglo-Saxon environments? In a qualitative theory-building approach, this paper assesses the gap in workplace practices adoption among the...

Purpose - The purpose of this paper is to add to our understanding of the monitoring role of multiple large shareholders by examining their impact on the informativeness of firms' earnings. Design/methodology/approach - We use regression models that relate earnings to stock returns for a sample...

Despite decades of gender-balanced recruitment and clear-cut criteria for promotion based on meritocracy, women in public accounting firms remain proportionally fewer in number in the highest levels of the hierarchy than men. This paper aims to explore the mechanisms fostering women's rarity in...

Cette communication a pour objectif de rendre compte d'une expérimentation menée à l'Université des Sciences Sociales de Grenoble dans le cadre d'une formation en économie au niveau Master (1 et 2) dans le domaine de l'éducation en vue du développement durable. La carte des formations...