Download or read book Comptabilit et gestion des associations 2011 2012 written by JAOUEN and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Role of the Management Accountant written by Lukas Goretzki and published by Routledge. This book was released on 2017-09-27 with total page 365 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is considerable national variation in the professionalization and status of the management accountant. Although researchers from different countries have contributed to our knowledge about tasks and roles, we have limited insights into the development, education, and socio-cultural influences in different countries and surprisingly little is known about the local and national contexts in which these roles are learned and performed. This book bridges this research gap using two complementary perspectives. The first part explores management accountants in a range of different national contexts, providing information about country-specific historical developments and educational standards as well as specific roles and tasks. The second part focusses on important global developments that will increasingly impact management accountants in the future, such as sustainability, the financial crisis, technology and changing roles. By combining local context with a global overview, this insightful volume provides an agenda for future research which will be of great interest to scholars and advanced students in management accounting throughout the world.
Download or read book The Dynamics and Challenges of Tetranormalization written by Henri Savall and published by IAP. This book was released on 2013-03-01 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume continues the collaboration between the RMC book series and the French management research think tank ISEOR (Socio-Economic Institute for Firms and Organizations). Those familiar with Henri Savall’s and his colleague Véronique Zardet’s earlier work on the socio-economic theory of organizations will recognize their assessments of organizational dysfunctions and hidden costs – but in a different context. In their current work, the emphasis is on the tensions created by the wider environment – the idea of tetranormalization – and how those tensions shape and influence organizational life. Drawing on a wide range of examples from the news media and popular press, Savall and Zardet paint a disturbing picture of the underlying dynamics and challenges posed by a literal avalanche of standards and norms – which are often ambiguous and conflicting – that literally encompasses all that we do. Their analytic framework is composed of four “poles” – two social dimensions and two economic dimensions – that capture social norms and quality, safety and environment standards (the social dimension), and trade-related norms and accounting and financial standards (the economic dimension). Throughout the volume, Savall and Zardet’s analysis captures the myriad ways in which these dimensions interact, shaping the “rules of the game” that dictate how organizations compete and collaborate. Differentiating the “rules of the game” from “playing with” those rules, they delve into the subtleties and nuances that underlie these “poles,” providing further insight into how these forces are manipulated through lobbying and the seemingly 24/7 cycle of exposing, publicizing and rule-making surrounding social and economic as well as scientific and technological controversies. As Savall and Zardet argue, we are in the midst of a profound upheaval that will play havoc with our economic and social lives for some time to come. If we are going to exert influence on that reality, the challenges that we face moving forward must be conceptualized, constructed and implemented today, for, as they argue, “the road to durable prosperity will be a long haul.” Yet, moving beyond these challenges per se, they underscore that we are also presented with an exceptional opportunity – the very real opportunity to create a sustainable commitment to responsible and responsive organizational performance, one that can be fuelled and financed by our ability to translate the hidden costs that exist in all our organizations into productive, value-added activities and true wealth creation. Their analysis presents an intriguing challenge to traditional notions of corporate social responsibility, delving into the idea of “durably acceptable” responsibility, ways to facilitate greater stakeholder engagement, and how we can capture ongoing and sustainable improvement in organizational performance.
Download or read book La Recherche Intervention Dans les Entreprises et les Organisations written by Anthony F. Buono and published by IAP. This book was released on 2018-02-01 with total page 313 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume continues to build on the relationship between the Research in Management Consulting series and the intervener-researchers at the Socio-Economic Institute for Firms and Organizations (ISEOR) in Ecully, France, extending that partnership to our recent work with the French Foundation for Management Education (FNEGE), a foundation dedicated to closing the gap between the teaching and practice of management in France. As part of the Foundation’s multifaceted activities—which range from seminars and an advanced training initiative for French doctoral students to joint programs with international organizations an associations—FNEGE partnered with ISEOR to sponsor a series of workshops on developing high quality intervention-research. This volume is one of the results from that endeavor. Although intervention-research helps to uncover valuable insight into organizational dynamics and performance, the challenge of capturing and disseminating that insight to both academics and practitioners is entrenched in the rigor-relevance debate. While we are witnessing increased calls for “actionable knowledge,” this ideal, unfortunately, remains a rather elusive concept as critics contend either that rigorous academic research falls well-short of relevance to the practitioner world or research that proves to be valuable to practitioners falls short of the rigor expected in academic life. This volume is intended to help bridge that divide. Drawing on the FNEGE-ISEOR intervention-research workshop, the volume contains 18 chapters that explore the intervention-research process, from initial conceptualization, to implementation, to publication. The volume will be published in French and English
Download or read book Proceedings of the 3rd International Conference of Economics and Management CIREG 2016 Volume I written by Houcine Berbou and published by Cambridge Scholars Publishing. This book was released on 2020-04-06 with total page 500 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together papers presented at the 3rd Conference of Research in Economics and Management (CIREG) held in Morocco in May 2016. With a focus on the challenges of SMEs and innovative solutions, they highlight the contribution of researchers in the fields of business and management, with all their micro and macro-economic aspects. They shed light on the universal scientific vision of the importance of SMEs with answers relevant to their local context and adapted to their specific national situation. The relevance of SME research lies in its heuristic value of analyzing change, rather than in constructing a category, a particularly useful empirical concept. This first volume is focused on economic issues.
Download or read book Managing Competences written by Benoit Grasser and published by Taylor & Francis. This book was released on 2020-10-30 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: Managing Competences: Research, Practice, and Contemporary Issues draws together theoretical and practical research in competence management. It provides a wealth of knowledge concerning emerging and contemporary issues, such as the multilevel approach to competence, the development of collective competence, the strategies of competence management, and the tools for managing competences as well as the organizational dynamics of competences. Moreover, the book provides a critical approach to research and practitioners’ continued engagement in competence management research and practice. Research in competence management has more recently entered an era more open to doubt and questioning: Is there a solid theoretical foundation that supports the concept of competence? What is the contribution of research on employees’ competences to human resources management in particular, and more generally to management? Is there not a risk of diluting the concept of competence by considering it at the individual, collective, organizational, and strategic levels? Today, is it still possible to manage competences in a world where the boundaries of the organizations are more and more porous? These questions, and many others, probably explain why a field that seemed well-identified and well-structured yesterday, has given way today to new, highly diverse analyses of competences by researchers and practitioners. This contributed volume seeks to answer these pressing issues and is a collective means for responding to them. The book brings together multiple streams of research in the field about emerging and contemporary issues, including multidimensional HRM systems, the rise of forms of collaborative management, the intensification of the use of digital and robotic technologies, the rise of the regime of remote and networked operations, the increasing heterogeneity of the status of workers, and changes in regulations concerning work and its recognition.
Download or read book Sustainability Accounting Management Control and Reporting written by Pierre Baret and published by Taylor & Francis. This book was released on 2022-08-08 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sustainability Accounting, Management Control and Reporting: A European Perspective traces a picture of innovative performance measurement tools and approaches to drive organizations to implement their shared value and sustainability strategy, considering different perspectives around accounting, managerial control and reporting. In recent years, organizations managing their responsible approach with relevance and pressure from stakeholders and regulations has proven to be a major challenge. During the first two decades of the 21st century, many companies have reached a real maturity in this area and have deployed coherent responsible approaches that are integrated into their overall strategy. It is now a matter of steering these responsible approaches from an accounting and managerial standpoint, but also of reporting on them. It requires the simultaneous use of comprehensive accounting, controlling and reporting tools. This book provides an innovative perspective on sustainable management control, comprehensive accounting and integrated reporting, presenting the most recent proposals and the main critical issues. Aimed at researchers, academics, managers, business leaders and advanced students, the book will be especially valuable to those in the fields of corporate social responsibility, strategic management, and accounting.
Download or read book L Urbanisation diversifi e written by Madio Fall and published by World Bank Publications. This book was released on 2016-09-30 with total page 229 pages. Available in PDF, EPUB and Kindle. Book excerpt: La Côte d’Ivoire est en quête d’une stratégie de développement qui lui permettra d’atteindre le statut de pays à revenu intermédiaire, ce qui représente un défi qui nécessiterait un taux de croissance annuel de 10 % pendant plus de 13 ans. L’expérience des économies développées et émergentes démontre que le produit intérieur brut (PIB) par habitant augmente avec la progression de l’urbanisation. Néanmoins, l’économie de la Côte d’Ivoire affiche des performances insuffisantes sur le plan de l’urbanisation. L’urbanisation et le revenu par habitant ont une corrélation négative depuis la fin des années 1970, et la pauvreté augmente. Au lieu d’envisager le développement des villes individuellement, un plan d’urbanisation réussie devrait considérer les villes de la Côte d’Ivoire comme un portefeuille d’actifs qui se distinguent les uns des autres par leur taille, leur emplacement et la densité de leur population. Les auteurs de L’Urbanisation diversifiée : Le cas de la Côte d’Ivoire identifient trois types de villes, fondées sur leurs contributions à la croissance et à la création d’emplois : les connecteurs globaux ; les connecteurs régionaux, situées le long des corridors d’échanges et des transports régionaux ; et les connecteurs locaux, qui génèrent les économies de localisation nécessaires à l’agro-industrie. Les parties prenantes des administrations nationales et infranationales et du secteur privé ont formulé une vision commune de l’urbanisation en Côte d’Ivoire : « villes planifiées, structurées, compétitives, attractives, inclusives et organisées autour de pôles de développement ». Afin de réaliser cette vision et d’atteindre le statut de pays à revenu intermédiaire, les décideurs politique ivoiriens doivent agir de toute urgence pour promouvoir une urbanisation diversifiée pour tous les types de villes. Cette présente étude identifie des contraintes principales et des enjeux dans quatre domaines : la planification, les connexions, l’écologisation, et le financement des villes.
Download or read book Performance Management and Control written by Hélène Löning and published by Dunod. This book was released on 2016-01-20 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook introduces the tools and systems of management control currently used in organizations. The focus is on how managers implement and use management control systems. The book emphasizes the social, behavioural and situational dimensions of management control. It offers many practical examples and case studies, with solutions or discussions. This textbook provides students with insights on business life and a better understanding of control practices. Cet ouvrage est une traduction et adaptation en anglais du livre de référence du cours de contrôle de gestion d'HEC. Il présente les outils et méthodes actuels du contrôle de gestion, sous l’angle de leur mise en œuvre. L’accent est mis sur les aspects humains, comportementaux et contextuels du contrôle et du pilotage dans les organisations. De nombreux exemples, cas d’entreprises ou exercices corrigés illustrent le cours.
Download or read book Research Anthology on Developing Socially Responsible Businesses written by Management Association, Information Resources and published by IGI Global. This book was released on 2022-03-04 with total page 2235 pages. Available in PDF, EPUB and Kindle. Book excerpt: In today’s world of global change, it has never been more critical for businesses to adapt their strategies, management styles, and policies to match that of the surrounding environment. Consumers are increasingly becoming more aware of the impact that businesses and product consumption have on environmental health. Thus, businesses have had to alter their production workflows to better suit a more environmentally conscious customer base. As society faces numerous issues related to the environment, health, poverty, and social justice, the need for socially responsible businesses is crucial to develop and improve the overall landscape of the business field. The Research Anthology on Developing Socially Responsible Businesses discusses the best practices, challenges, opportunities, and benefits of creating socially responsible businesses and provides a context of why these business models are needed. This essential text also considers how society has changed over time and how businesses must adjust their ideals and practices in order to survive in a changing world. Covering a range of topics such as accountability, environmental issues, and human rights, this major reference work is ideal for business owners, managers, policymakers, academicians, researchers, scholars, practitioners, instructors, and students.
Download or read book Auditing Practices in Local Governments written by Laurence Ferry and published by Emerald Group Publishing. This book was released on 2022-06-15 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through a comparative analysis of the development of auditing practices in governments across the globe, Auditing Practices in Local Governments: An International Comparison provides a contemporary overview of public sector auditing practices at both local and state level.
Download or read book Resilient and Sustainable Cities written by Zaheer Allam and published by Elsevier. This book was released on 2022-12-06 with total page 676 pages. Available in PDF, EPUB and Kindle. Book excerpt: The role of Cities in driving global economies has been well covered, and their impact on the larger ecosystem is well documented. Resilient and Sustainable Cities: Research, Policy and Practice explores how cities can be transformed into sustainable fabrics, while leading to positive socio-economic change. The topics include urban policy and covers the challenges cities experienced during the pandemic and resulting urban responses from federal, state, and local levels. This includes a transdisciplinary perspective dwelling on the city narrative, including Resources, Economics, Politics, and others. Resilient and Sustainable Cities serves as a valuable resource for leaders and practitioners working in Urban Policy and academia, as well as students in urban planning, architecture, and policy undergraduate and graduate level programs. Explores the impacts of COVID-19 on cities and its socio-economic impacts Provides regenerative avenues for cities in a post-pandemic context Introduces the concept of the "15-Minute City" Underlines urban regenerative avenues, including financing needs, for cities in the global south
Download or read book Open Innovation written by Pascal Latouche and published by John Wiley & Sons. This book was released on 2018-12-31 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: The corporate start-up incubator is currently developing in large companies as an essential approach to open innovation. It faces a global system involving varied contexts, issues and actors. Its implementation is an art and to succeed the corporate incubator must become a real "interaction architect". Using testimonials and real case studies, the author takes a dive into the structural and social mysteries of corporate incubators. By analyzing the complex mechanisms of interactions, this book decrypts and reveals the keys to the success of these devices and to opening innovation in a broad sense. The concept of an “interaction architect” is related to the art of building fruitful interactions within human systems. Being aware that social systems exist is good, but knowing how to manage them is better.
Download or read book Financial Information and Brand Value written by Yves-Alain Ach and published by John Wiley & Sons. This book was released on 2021-03-03 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: The brand is the companys most important asset. In their financial statements, companies are faced with a lack of accounting recognition for the brands they have created, and value recognition for the brands they have acquired. This book studies the nature, characteristics and determinants of brand information published in companies annual and financial reports. It presents case studies on the methods of evaluating and developing brands, and analyzes annual reports published by listed companies, whose brands appear in international rankings. It reflects on the inadequacy of information and disclosed data to demonstrate the value of brands and the need to ensure that more reliable and relevant financial information is available to investors. Financial Information and Brand Value goes beyond the simple application of conceptual frameworks in order for the reader to master the practices related to brand valuation.
Download or read book Legitimate expectations in Luxembourg tax law written by Fatima Chaouche and published by Éditions Larcier. This book was released on 2019-06-25 with total page 525 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the result of a 4-year research project conducted at the Faculty of Law of the University of Luxembourg. It explores the legal value and enforceability of tax circulars and tax rulings in Luxembourg domestic law in light of the principle of legitimate expectations and related principles. After studying the historical roots of both interpretative acts, this research questions the level of protection taxpayers enjoy when relying on circulars and tax rulings and contains a review of decades of administrative case-law to assess the judicial discourse on taxpayers’ rights to certainty. This book further investigates the case of circulars and tax rulings that contain interpretations of tax laws that are contrary to the law (contra legem) and builds upon the existing normative framework to introduce proposals addressing issues of uncertainty and inequality taxpayers are likely to suffer when relying on such interpretative acts. Prix Pierre Pescatore de la Faculté de Droit de Luxembourg (École doctorale de droit).
Download or read book Comptabilit et gestion des associations written by Francis Jaouen and published by Delmas. This book was released on 2019-10-09 with total page 511 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cette treizième édition, profondément modifiée, est à jour du nouveau plan comptable associatif issu du règlement ANC du 5 décembre 2018, dont l'application pour les associations est obligatoire à partir du 1er janvier 2020. Elle est également à jour de l'ensemble des textes législatifs et réglementaires, notamment la loi du 31 juillet 2014, dite ESS, et ses modifications en dernier lieu par la loi du 22 mai 2019, dite loi Pacte. Adapté aux besoins des associations de moyenne et petite taille, cet ouvrage permet aux bénévoles de maîtriser les techniques comptables et financières essentielles. Rapidement, ils arrivent à enregistrer une facture, établir le bilan, calculer les amortissements ou établir un dossier de demande de subvention. Il en va de même pour les dirigeants et les membres du bureau. Le gestionnaire, à qui la décision d'investissement revient, doit poser la bonne question ou donner la bonne réponse à son banquier, à un soutien financier, à l'Administration ou encore aux adhérents. Il doit aussi décrypter les chiffres pour y déceler des éventuels déséquilibres financiers. C'est l'objet de cet ouvrage de mettre ainsi la gestion à la portée de tous, en accompagnant le comptable tout au long de l'exercice, à l'aide de nombreux exemples chiffrés, de conseils, de repères graphiques pour identifier les classes de comptes.
