Nanotechnologies are often presented as breakthrough innovations, where technology transfer and knowledge-bridging will play a pivotal role in the industrial dynamics. This article investigates the model of knowledge transfer in the nanotechnologies in depth, by comparing it with the models of...

Franke & Piller (2003) stress the success of mass customization (MC) depends upon optimal toolkit design and underscore the importance of the MC co-design experience. However, what do we know about the value of this experience? How do we increase its value? How do we optimize toolkit design?...

This paper assesses the contribution of laboratory experiments to the economics of design applied to the electricity industry. The analysis is dedicated to wholesale markets, and reviews the results accumulated to date concerning both the general architecture of power markets and the very...

La compétence renvoie à un " savoir agir reconnu " dans la mesure où elle témoigne de la capacité d'un individu à accomplir certaines tâches (LE BOTERF). La compétence se distingue ainsi de l'action et du résultat de l'action. CHOMSKY oppose la compétence et la performance : la...

Au travers d'une enquête, les auteurs montrent que le regard que les managers portent sur le contrôle de gestion (leur attitude envers ce processus) influence leur degré de participation à ce même processus. Ils montrent d'autre part que cette attitude est significativement plus favorable...

This paper seeks to contribute to the emerging stream of literature on the limits of accountability and the possibilities of accounterability by questioning whether and how accounterability can so alter accountability as to enrich or transfigure it. This paper considers three intrinsic limits of...

This article contributes to a better understanding of the process of entrepreneurial finance from a behavioral perspective. We specifically examine the cognitive features and interaction of three key-actors in entrepreneurial finance: entrepreneurs, business angels and venture capitalists and...

While scientists are stepping up their efforts to develop new technologies, the ability of firms to determine the value of their technologies by identifying potential applications has become a major challenge. This article focuses on a particular phase of technology development: the emergence...

This paper seeks to contribute to the literature on Beyond Budgeting. For that purpose, it addresses the question of whether the Beyond Budgeting philosophy can be characterised as the alignment of finance with strategy. In BBRT publications, the latter is presented as such and always remains...

The study uses a questionnaire to capture the determinants of the perception by actors dealing with the accounting changes. It leads to four results : (1) the perceptions of the accounting changes are different among respondents depending on the characteristics of their profile; (2) it appears...