Research on Accounting and Auditing: French researchers' practices of diffusing knowledge.

Considering the development of research on accounting and auditing in France, our paper aims at discussing the manner of diffusing scientific knowledge (through various outlets) in this discipline. In fact our study aims at analyzing researchers' behavior (Faculty and Ph.D. Students) in order to determine if there is a single strategy in diffusing scientific knowledge. Existing literature on research productivity, in particular in the United States, suggests that several variables can influence the communication and publication behavior. We integrated two variables (grade and gender) in a questionnaire in order to measure the researchers' productivity (number of papers in various outlets), and to determine the perception that researchers have of the communication and publication requirements. Statistical differences were examined and the results showed that there is no consensus on the research practices.France, strategy, research productivity, publication, communication.

Decolonizing Research & Data Through Feminist Methodologies

What kinds of questions we intend to answer when collecting and analyzing data? Are our questions inclusive enough? Feminism offers the means to start decolonizing data even before we gather it, by opening up the questions that we think are important, focusing on issues that have always been there, but have been overlooked by our society in the past for different reasons. Decolonizing research methods is about putting the lens on issues that have been found irrelevant, or perhaps have even been ignored as valuable knowledge coming from populations that have been traditionally neglected by scientific research, such as single mothers, disabled black people, poor immigrants, just to name a few. Feminism not only opens up the spectrum of issues to be researched, but also provides creative ways to collect data and to analyze it, proposing ways to reduce or eliminate unequal power relations among researchers and participants, construct fairer relationships and create better life experiences for all, fostering collaboration, honesty and opportunities (Dána-Ain Davis & Christa Craven, 2023)

Cancellative actions

summary:The following problem is considered: when can the action of a cancellative semigroup $S$ on a set be extended to a simply transitive action of the universal group of $S$ on a larger set

ISO 9001 : LES ENJEUX DU RECOURS A UN REFERENTIEL QUALITE SUPPLEMENTAIRE POUR LA PROFESSION COMPTABLE

L'objectif de notre article est de déterminer les enjeux principaux de l'obtention de la norme ISO 9001 pour un cabinet d'expertise comptable. Les théories des conventions et du signal nous fournirons des éléments de compréhension de la réaction de la profession comptable face à la certification ISO. Une étude exploratoire nous fournira également des pistes de recherche futures.Cabinets Comptables ; Certification ; Qualité ; Normes ; Théorie des conventions ; Théorie du signal ; ISO 9001

Le droit comptable français : droit souple ou droit dur ? Quelle influence du droit comptable international ?

Notre article se propose de comparer l'évolution du droit comptable français face au développement du droit comptable international. Cette étude de l'évolution ne portera pas sur l'aspect de la technique comptable, puisque une convergence certaine apparaît, mais plus sur la nature même des textes qui composent le droit comptable. Nous traiterons en particulier de la notion de texture de droit, qui permet au travers l'analyse de la précision du langage, de la force obligatoire des textes et du niveau de sanction qui y est attaché de mener une analyse plus novatrice de l'évolution du droit.Droit comptable; texture du droit; sources du droit; droit comptable international

Semigroups and their topologies arising from Green's left quasiorder

[EN] Given a semigroup (S, ·), Green’s left quasiorder on S is given by a ≤ b if a = u · b for some u ϵ S1. We determine which topological spaces with five or fewer elements arise as the specialization topology from Green’s left quasiorder for an appropriate semigroup structure on the set. In the process, we exhibit semigroup structures that yield general classes of finite topological spaces, as well as general classes of topological spaces which cannot be derived from semigroup structures via Green’s left quasiorder.Richmond, B. (2008). Semigroups and their topologies arising from Green's left quasiorder. Applied General Topology. 9(2):143-168. doi:10.4995/agt.2008.1795.SWORD14316892Almeida, J. (2001). Some key problems on finite semigroups. Semigroup Forum, 64(2), 159-179. doi:10.1007/s002330010098Ern�, M., & Stege, K. (1991). Counting finite posets and topologies. Order, 8(3), 247-265. doi:10.1007/bf00383446Forsythe, G. E. (1955). SWAC Computes 126 Distinct Semigroups of Order 4. Proceedings of the American Mathematical Society, 6(3), 443. doi:10.2307/2032786Gierz, G., Hofmann, K. H., Keimel, K., Lawson, J. D., Mislove, M., & Scott, D. S. (2003). Continuous Lattices and Domains. doi:10.1017/cbo9780511542725P. A. Grillet, Semigroups, Marcel Dekker, New York. 1995.D. J. Kleitman, B. R. Rothschild, and J. H. Spencer, The number of semigroups of order n, Proc. Am. Math. Soc. 55, no. 1 (1976), 227–232.Richmond, T. A. (1998). Quasiorders, principal topologies, and partially ordered partitions. International Journal of Mathematics and Mathematical Sciences, 21(2), 221-234. doi:10.1155/s0161171298000325Satoh, S., Yama, K., & Tokizawa, M. (1994). Semigroups of order 8. Semigroup Forum, 49(1), 7-29. doi:10.1007/bf02573467K. Tetsuya, T. Hashimoto, T. Akazawa, R. Shibata, T. Inui, and T. Tamura, All semigroups of order at most 5, J. Gakugei Tokushima Univ. Nat. Sci. Math. 6 (1955), 19–39