China's participation in the WTO


China Quarterly

juin 2006, vol. 186, pp.466-469

Départements : Droit et fiscalité

Collective bargaining as a two-level game: Direct learner-expert interactions

M. MULFORD, I. Geiger, M.S. Schilling

Simulation and Gaming

septembre 2006, vol. 37, n°3, pp.326-338

Comparative Analysis of Strategic Management Accounting in German and English Language General Management Accounting Textbooks


Schmalenbach Business Review

juillet 2006, vol. 58, n°3, pp.234-258

Départements : Comptabilité et Contrôle de Gestion

We analyze the handling of strategic management accounting in the 20 general management accounting textbooks that are perceived as most important in German- and in English-speaking countries. our analysis shows that strategic management accounting is not integrated into textbooks within a coherent, consistent framework. However, the survey also shows that these textbooks often use several strategic management accounting "subconcepts" which form a set of core concepts of strategic management accounting across the language areas. We identify these core concepts and elaborate on striking differences between the coverage of certain concepts in the German- and English-speaking worlds. In general, the German term "controlling" implies a more strategic emphasis than does its American counterpart, "management accounting"

Complexity of Outsourcing Contracts and ex post Transaction Costs: An Empirical Investigation

J. Barthélemy, B. QUÉLIN

Journal of Management Studies

décembre 2006, vol. 43, n°8, pp.1775–1797

Départements : Stratégie et Politique d’Entreprise, GREGHEC (CNRS)

In this article, we use Transaction Cost Economics (TCE) and the Resource-Based View (RBV) of the firm to study outsourcing agreements. We develop an original approach of contract complexity and analyse the links among exchange hazards (i.e. specificity and environmental uncertainty), the contractual aspects of outsourcing (control, incentives, penalties, price and flexibility clauses) and the level of ex post transaction costs. Both contract complexity and ex post transaction costs are operationalized and measured. Our empirical research analyses 82 outsourcing contracts. This article uses three different dimensions (proximity to the core business, switching costs and adaptation costs) to assess the strategic importance of an outsourced activity. Our findings extend TCE's validity for the outsourcing of activities with a strategic value. Finally, this study offers an indirect measurement of ex post transaction costs. In short, to restrict vendor opportunism, contracts must contain incentives and penalties, as well as pricing and monitoring clauses

Conception d'un système d'aide multicritère pour l'aide à la décision médicale

O. Belmokhtar, Y. Kerboua Ziari, L. KERBACHE, E. Baraka

Santé et systémique

2006, vol. 9, n°1-2, pp.147-155

Départements : Information Systems and Operations Management, GREGHEC (CNRS)

La décision médicale en cancérologie est sous incertitude du fait de la multiplicitédes traitements d'une part, et l'absence de résultats efficaces d'autre part. Le médecin estalors confronté au choix du traitement le mieux adapté à l'état du patient et de cefait, l'aideà la décision devient indispensable pour améliorer les soins. L'objectif de cet article est laprésentation d'un système d'aide à la décision médicale dans le cas du cancer du cavum(SAMD-ADM) .. celui-ci a été développé pour l'unité « tête et cou» du service d'oncologiemédicale du Centre Pierre et Marie Curie d'AlgerMOTS-CLÉS:aide à la décision médicale, oncologie médicale, systèmes d'informationhospitalier, cancer du cavum, programmation mathématique.

Consumers' Immediate Memory for Prices


Journal of Consumer Research

septembre 2006, vol. 33, n°2, pp.163-172

Départements : Marketing, GREGHEC (CNRS)

Mots clés : Cognitive Processes, Pricing, Language

We examine the cognitive mechanics involved in keeping prices in short-term memory for subsequent recall. Consumers code and store prices verbally, visually, and in terms of their magnitude. The encoding used influences immediate recall performance. The memorability of prices depends on their verbal length, usualness, and overall magnitude. We find that the performance of consumers is affected by their pronunciation speed and price abbreviation habits. Overall, consumers recall prices better that what previous digit span studies with simple numbers have suggested

Consumers, Characters and Products: A Balance Model of Sitcom Product Placement Effects

B. Stern, C. A. RUSSELL

Journal of Advertising

printemps 2006, vol. 35, n°1, pp.7-21

Départements : Marketing

This study examines the influence of product placements in television serial comedies on consumer attitudes toward the products. Proposing a "Balance Model of Sitcom Product Placement Effects," the study integrates genre theory to analyze character-product associations in sitcoms, parasocial theory to consider consumer-character referential relations, and balance theory to address the main research issue of the way that characters' relations to placed products and consumers' relations to the characters affect consumers' attitudes to the products. The model is based on balance theory, in which attitude alignment is the explanation for links between a triad composed of the consumer, the sitcom character, and the placed product. The influence of two consumer-character variables (attitude and parasocial attachment) and two character- product variables (valence and strength of association) are tested in a real-world situation. The methodology uses real televised sitcoms as stimuli, real viewers as respondents, and a real-time on-line survey to measure the relationship among the variables. Study findings support the predictions that consumers align their attitudes toward products with the characters' attitudes to products and that this process is driven by the consumers' attachment to the characters

Créativité organisationnelle


Revue Française de Gestion

février 2006, vol. 32, n°161

Départements : Stratégie et Politique d’Entreprise, GREGHEC (CNRS)

À l'heure où les entreprises sont soumises à des contraintes environnementales et internes sans cesse plus sélectives, leur capacité à proposer sur les marchés de produits et de services des offres renouvelées n'est plus suffisante. Il leur faut envisager l'aptitude à se redéfinir elle-même dans et par leur comportement concurrentiel. La créativité organisationnelle correspond aux processus par lesquels une organisation modifie sa constitution avec pour finalité à la fois d'agir sur le comportement des individus par rapport aux ressources mises à disposition par l'organisation et de pérenniser son action dans le temps. Ces processus de transformation peuvent être internes (intrapreneurship, corporate venturing, techniques de motivation, création de nouvelles fonctions, régulation, etc.) et externes (mouvements sociaux, professionnalisation, adoption technologique, etc.) et aboutissent à l'évolution des organisations et des industries dans leur ensemble. La créativité organisationnelle devient donc une aptitude stratégique pour la survie des entreprises

Culture in Organizations: Inertia and Uniformity


Journal of Law, Economics and Organization


Départements : Finance, GREGHEC (CNRS)

Mots clés : Culture in organizations, inertia, screening, uniformity, diversification

Customer perceptions of service dimensions: cross-cultural analysis and perspective

W. ULAGA, M. Lee, C. Young, L. Cunningham

International Marketing Review

2006, vol. 23, n°2-3, pp.192-210

Départements : Marketing

Purpose - The purpose of this paper is to present the results of a study that examined how customers in the USA, France, and Korea perceived and classified a set of 13 services based on multidimensional scaling (MDS). Design/methodology/approach - A MDS framework was used to map service classifications and actual services in the USA, Korea and France.Results from each country were then compared to the other two countries to determine similarities and differences.Findings - Results from this research suggest that there are two underlying dimensions that explain approximately 80 percent of the total variance in service perceptions and classifications. Underlying dimensions of the classifications across the three cultures were virtually identical. Differences among the countries were based on relative positioning of classifications and/or services on the underlying dimensions.Research limitations/implications - Evidence from diverse cultures implies that consumers perceive services in a somewhat simplistic, two-dimensional fashion rather than the complex set of classifications proposed by researchers. Although the complex classifications may be of use to service providers in organizing the delivery of services, the presentation and positioning of those services is along a much simpler framework in the minds of customers.Originality/value - This is the first time consumer-based perceptions of services have been examined systematically across cultures using a MDS approach.Author Keywords: services; classification; cross-cultural management; dimensional measurement KeyWords Plus: GLOBAL STRATEGIES; MARKETS