"A Comparison of the Organization of Higher Education Systems in France and the USA"

Countries have many different ways of organizing higher education. Because of the high costs of higher education, reform efforts, of which the Bologna Process in Europe is an example, are underway in many places. Even where explicit governmental reform processes are less important, economic pressures are bringing about changes. This paper compares the higher education systems in the USA and France. They have been chosen for our study because the problems of high achievement, reasonable economic costs and accessibility are shared values, but their systems are organized very differently.Organization of Higher Education Systems, Economics of Higher Education, Goals of National Systems of Higher Education, Autonomy of Universities, Enrollment in Higher Education, Higher Education in France, Higher Education in the US

Actor-networks and the diffusion of management accounting innovations : a comparative study.

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we analyze two innovations that have had different fates in France. These innovations are the Georges Perrin method (GPM) and Activity-Based Costing (ABC). We are particularly concerned with the dynamic of actor-networks throughout the diffusion processes of these innovations. We show how problematization, interessement, enrolment and mobilization take many, and often very surprising, forms for diffusion to occur.Innovation; Activity-Based Costing (ABC); Accounting; GP method;

The role of actor-networks in the diffusion of management accounting innovations: a comparative study of budgetary control, GP method and Activity-Based Costing in France

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we analyze two innovations that have had different fates in France. These innovations are the Georges Perrin method (GPM) and Activity-Based Costing (ABC). We are particularly concerned with the dynamic of actor-networks throughout the diffusion processes of these innovations. We show how problematization, interessement, enrolment and mobilization take many, and often very surprising, forms for diffusion to occur.Innovation ; Actor-Network Theory ; Diffusion ; Translation ; ABC ; GP method

National Innovation Systems and Industry Science Relationships in Europe

International audienceGlobalisation means radical changes in foreign affairs and consequently in tariffs. Domestic markets are no longer sanctuaries for big firms which are more and more multinational in their ownership, governance, scope and aims. All these evolutions challenge the relevance of the "national" innovation system concept whereas American authors doubt if the American innovation system will be able to maintain its high level of performance as all of the central components of the innovation system now are undergoing change. Structural changes in the national systems of innovation system, are not occurring in isolation and may well result in some "convergence" in structure which would imply that the raison d'être of the NIS analysis could disappear. The European integration sets up another challenge to the NIS analysis. What will come out from the old national innovation systems whereas there are currently three institutional settings to take into account to deal with industry science relationship? After reviewing some threats against the NIS, the paper shows that a great deal of globalisation is actually Europeanisation even if the European law framework is still very sketchy and analyses the possible emerging European innovation system. It insists on the increasing human capital mobility in high tech sectors and supply some evidence of an emerging European innovation systems. The small country case is also analysed with its variants as it appears when looking at Portugal and Austria. Simultaneously if the project driven ISR seems obsolete, innovation policies will more and more relying on the financing of basic research as well as on local, national, and European infrastructure. In the European case, it seems also important to improve the links between the higher education system and the SMEs

LA DIFFUSION DE L'ABC EN FRANCE : UNE ETUDE EMPIRIQUE UTILISANT LA THEORIE DE LA DIFFUSION DES INNOVATIONS

Les résultats d'une recherche empirique sur la diffusion de l'ABC en France utilisant le cadre théorique de la diffusion des innovations indiquent que 16% des entreprises sondées déclarent utiliser l'ABC. Les canaux interpersonnels sont les canaux de communication les plus utilisés pour s'informer sur l'ABC. Quant aux déterminants de l'adoption de la méthode, l'influence de la perception de son avantage relatif et de sa compatibilité ainsi que la taille de l'entreprise s'est révélée significative au contraire de la stratégie, de l'environnement et de la structure des coûts de l'entreprise.ABC ; Diffusion des innovations ; Déterminants d'adoption

An empirical study of environmental cost drivers

This paper draws on Environmental Management Accounting (EMA) literature and cost driver theory to study the nature and role of environmental cost drivers. More specifically, two types of operations related to environmental protection were empirically examined: the removal of asbestos from buildings and soil remediation. Findings from a series of case studies are presented and discussed. The paper contributes to existing literature in three ways: (1) by testing the adaptability of cost drivers typologies in a non-traditional, non-industrial setting (2) by proposing a more dynamic vision of the cost of social and environmental responsibility of the firm, and (3) by shedding light on the complex interrelationships of environmental cost drivers.Environmental Management Accounting, Cost Driver, Social & Environmental Responsibility

AN EMPIRICAL STUDY OF ENVIRONMENTAL COST DRIVERS

This paper draws on Environmental Management Accounting (EMA) literature and cost driver theory to study the nature and role of environmental cost drivers. More specifically, two types of operations related to environmental protection were empirically examined: the removal of asbestos from buildings and soil remediation. Findings from a series of case studies are presented and discussed. The paper contributes to existing literature in three ways: (1) by testing the adaptability of cost drivers typologies in a non-traditional, nonindustrial setting (2) by proposing a more dynamic vision of the cost of social and environmental responsibility of the firm, and (3) by shedding light on the complex interrelationships of environmental cost drivers.Environmental Management Accounting, Cost Driver, Social & Environmental Responsibility.

LA RECHERCHE SUR LES INNOVATIONS MANAGÉRIALE EN COMPTABILITE ET CONTRÔLE DE GESTION. PROPOSITION D'UN MODÈLE THÉORIQUE INTÉGRANT LES PERSPECTIVES DE DIFFUSION, D ADOPTION ET DE MISE EN OEUVRE DE L INNOVATION

Cette communication présente une réflexion théorique à propos de la recherche sur les innovations managériales en général et plus particulièrement dans le domaine de la comptabilité et du contrôle de gestion. Ce type de recherche est composé de trois courants distincts mais complémentaires: la diffusion, l'adoption et la mise en œuvre de l'innovation. Après avoir présenté une brève revue de la littérature de ces trois courants, nous proposons de les intégrer au sein d'un meme modèle théorique.Innovation managériale ; Modèle théorique ; L'illusion ; Adoption

From peace through free trade to interventionism for the peace: The development of J.M. Keynes’ thought from the First to the Second World War

International audienceThe expression “military Keynesianism”, much in use during the Cold war USA-USSR arms race, has contributed to feed suspicion that Keynes had sympathies for rearmament or war as instruments of economic recovery, or even for authoritarian regimes. His hostility toward free trade at a time of economic crisis gave him the image of someone who supports economic nationalism, which often goes hand in hand with militarism (cf. Friedrich List, 1840). A reading of Keynes’ works allows to challenge these assumptions. In fact, the pacifism has left its mark on his thought and his concern for the economic crisis is directly linked to his opposition to the war, though he considered it to be unavoidable, in the absence of a return to prosperity. The young Keynes is influenced by the Liberal thought and pacifism, which prevails among economists at the beginning of the 20th century. Close to conscientious objectors, he is then in accordance with the ideas developed by the future Nobel Peace Prize, Norman Angell, who advocates for an European disarmament. (Part I). Having become economic adviser to the Treasury in 1915 and therefore directly interested in the issue of war financing, Keynes actively militates against the option of a total war for Great Britain. He even almost resigned when the British government calls for conscription. We will show that his thought in the 1920’s is characterised by a radical critique of the revenge spirit and a call to international cooperation. The Economic Consequences of the Peace (1919) became extremely successful as a major critique of the Treaty of Versailles (Part II). Finally, we will show in a third part how, during the 1930’s, while the economic crisis persists and rearmament accelerates, Keynes develops an original theory, breaking from liberalism and being tested by the massive increase in European military expenditures. Keynes’ thought has changed in the interwar period, following a careful thought on war economic and financial issues. Indeed, the “Keynesian revolution” may have mainly emerged from empirical reflections on war causes and peace conditions. In Keynes’ thought, war, however detestable, enables the development of new solutions of economic policy and of international cooperation, through international institutions