Gestion d'entreprise

Valoriser la R&D par des communautés de pratique d’intrapreneurs

Quels sont les déterminants de la composition des conseils d'administration ? Le cas des entreprises belges, françaises et suisses

Vingt ans de recherche positive en comptabilité financière

L'évolution du marché suisse de l'audit : La transformation du marché en Suisse de 1992 à 2002

Comparaison France - Canada - Allemagne - OCDE en matière de gouvernement d'entreprise

Are IFRS more value relevant than European national GAAPs? Evidence from Germany, Switzerland, and Austria

When does university research get commercialized? Institutional and individual level predictors of commercial outputs from research-council funded projects

Description: 

We examine the tensions that make it difficult for a research-oriented university to achieve commercial outcomes. Building on the organisational ambidexterity literature, we specify the nature of the tensions (between academic and commercially-oriented activities) at both institutional and individual levels of analysis, and how these can be resolved. We test our hypotheses using a novel dataset of 207 Research Council-funded projects, linking objective data on project outcomes with the perceptions of principal investigators. Results show that the tension between academic and commercial demands is more salient at the level of the individual researcher than at the level of institutions.

Combining Stocks and Flows of Knowledge: The Effects of Intra-Functional and Cross-Functional Complementarity

Description: 

While previous research has mostly focused on either knowledge stocks or knowledge flows, our study is among the first to integrate these perspectives in order to shed light on the complementarity effects of different types of knowledge stocks and flows in the multinational corporation (MNC). This study investigates intra-functional as well as cross-functional complementarity effects from the perspective of the knowledge recipient and tests their impact on the benefit created for MNC units. Based on a comprehensive sample of 324 relationships between MNC units, we find that both types of complementarity create benefits for these units, but that the effects from intra-functional combinations of knowledge stocks and flows are significantly stronger than from cross-functional combinations.

L'information comptable: pour qui? pour quoi?

Description: 

Deux conceptions du rôle de la comptabilité générale existent actuellement: la conception contractuelle, selon laquelle l'information comptable sert principalement au contrôle des contrats externes et internes à l'entreprise; et la conception prédictive aux investisseurs de formuler leur anticipations sur l'avenir de la firme. Après avoir étudié les exigences de ces deux approches, une analyse du système comptable français est effectuée, qui montre que celui-ci conserve une orientation essentiellement contractuelle, même si l'application du Plan Comptable de 1982 marque une évolution vers une meilleure prise en compte des besoins des investisseurs.

Incorporating Latent Variables into Discrete Choice Models - A Simultaneous Estimation Approach Using SEM Software

Description: 

Integrated choice and latent variable (ICLV) models represent a promising new class of models which merge classic choice models with the structural equation approach (SEM) for latent variables. Despite their conceptual appeal, applications of ICLV models in marketing remain rare. We extend previous ICLV applications by first estimating a multinomial choice model and, second, by estimating hierarchical relations between latent variables. An empirical study on travel mode choice clearly demonstrates the value of ICLV models to enhance the understanding of choice processes. In addition to the usually studied directly observable variables such as travel time, we show how abstract motivations such as power and hedonism as well as attitudes such as a desire for flexibility impact on travel mode choice. Furthermore, we show that it is possible to estimate such a complex ICLV model with the widely available structural equation modeling package Mplus. This finding is likely to encourage more widespread application of this appealing model class in the marketing field.

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