This study investigates the effect of locus of control on the relationships among product innovation, management accounting system (MAS), and organizational performance. 300 participants were randomly drowned from the electronic industries¡¦ managers in Taiwan Security Exchange and 132 useful responses were used to validate the hypotheses by path analysis. The results shows that: 1. Product innovation and organizational performance have a significant positive relationship 2. Product innovation and perceived usefulness of MAS information have a significant positive relationship 3. Perceived usefulness of MAS information and organizational performance are positively correlated 4. Product innovation has an indirect effect on organizational performance through perceived usefulness of MAS information 5. When managers tend to be internal locus of control, the linkage between product innovation and perceived usefulness of MAS information will be stronger 6.When managers tend to be internal locus of control, the linkage between perceived usefulness of MAS information and organizational performance will be stronger. However, when manager tend to be external locus of control, the hypothesis between perceived usefulness of MAS information and organizational performance is not supported. Management implications of this study are suggested. Businesses facing the global competition have to adopt the strategies of product innovation to create profits, promote market shares and improve strength of competition and then achieve organizational performance. Business using higher degree of MAS information will improve their adopting strategy of product innovation and enhance their organizational performance. Managers with internal locus of control will aggressively use MAS information and improve the linkage between product innovation and organizational performance effectively.

O XBRL, desde a sua criação em 1998, vem sendo discutido como uma evolução tecnológica para auxiliar na análise e tratamento das informações contábeis e financeiras. Entretanto, essa nova tecnologia não foi completamente incorporada por todos os reguladores nacionais, preparadores e usuários da informação. Desta forma, o objetivo principal desse trabalho consistiu em investigar os obstáculos do processo de implementação do XBRL no Brasil, utilizando como base a teoria da difusão de inovações, proposta por Rogers. Segundo a teoria da adoção e difusão de inovações (Rogers, 2003), os usuários e os vários grupos internos de uma organização assumem papel importante no processo do uso dos sistemas de informação, pois se estes, efetivamente não utilizarem os sistemas implantados, os benefícios potenciais dos sistemas não serão obtidos e sua taxa de adoção não variará com o passar do tempo. Os quatro elementos principais que influenciam a propagação de uma nova ideia são: a inovação, os canais de comunicação, tempo e um sistema social. Estes elementos funcionam em conjunto e a difusão é o processo pelo qual uma inovação é comunicada através de certos canais ao longo do tempo entre os membros de um sistema social. Para investigar os desafios na implementação do XBRL, utilizando a teoria de difusão de inovações, foi realizada uma pesquisa qualitativa, por meio de entrevistas semiestruturadas com profissionais que possuíam conhecimento em XBRL no Brasil e no mundo. Para análise das entrevistas, optou-se pelo método de Análise de Conteúdo com a categorização semântica seguindo as etapas da teoria da difusão de inovações. Os resultados apontaram que a inovação, no caso o XBRL, é de conhecimento das instituições, entretanto, os benefícios, tais como padronização e comparabilidade, ainda não foram alcançados. Como principais barreiras à implementação do XBRL pode-se destacar a questão cultural, o custo de implantação, a disputa de forças nas empresas entre as áreas operacionais e de tecnologia da informação, a escassez de capital humano com conhecimento sobre o tema, impacto tecnológico, processo de convencimento dos envolvidos e o respectivo tempo. Os canais de comunicação para a divulgação do XBRL no Brasil ainda são restritos, sendo o principal fórum para discussão do tema o CONTECSI, promovido anualmente pelo laboratório TECSI da FEA/USP. A criação de uma jurisdição no país não é obrigatória, mas ajudaria no processo de divulgação do XBRL e na manutenção da taxonomia. Com relação ao tempo de implantação do XBRL, sua taxa de adoção e o sistema social, os entrevistados internacionais mencionaram que o tempo médio da implantação do XBRL é de 3 (três) a 5 (cinco) anos, onde o governo e os reguladores são ou deveriam ser os grandes propulsores do XBRL, e a adoção voluntária do XBRL somente funciona por um período de tempo, sendo que após esse período a adoção necessariamente deverá ser obrigatória. / XBRL, since its creation in 1998, has been discussed as a technological evolution to assist in the analysis and treatment of financial information. However, this new technology has not been fully incorporated by all regulators, preparers and information users. The aim of this study was to investigate the obstacles to the XBRL implementation process in Brazil, following the diffusion of innovations theory proposed by Rogers. According to this theory (Rogers, 2003), users and various internal groups within an organization play an important role in the use of information systems processes. However, whether they are not activity, the potential benefits of the systems will not be obtained and their adoption rate will not increase over time. The four main elements that influence the dissemination of a new idea are: innovation, communication channels, time and social system. These elements work with each other and diffusion is the process by which an innovation is communicated through certain channels over time among the members of a social system. To investigate the challenges in the implementation of XBRL, using the diffusion of innovations theory, qualitative research was undertaken through semi-structured interviews with professionals with expertise in XBRL in Brazil and the world. To analyze the interviews, the method of content analysis with semantic categorization was adopted, following the steps provided this theory. The results indicated that stakeholders are familiar with XBRL, however, the benefits, such as standardization and comparability, have not been achieved yet. Major barriers to implementation of XBRL are the cultural question, the cost of deployment, the battle of the wills between business unit and information technology areas, the lack of knowledge on the subject, the technological impact and time involved. Communication channels for the dissemination of XBRL in Brazil are still limited, CONTECSI has been the principal forum for the discussion of this subject, sponsored annually by the TECSI FEA / USP laboratory. The creation of a jurisdiction in the country is not mandatory, but it would help in the dissemination of the XBRL process and the maintenance of the taxonomy. Regarding implementation time, its rate of adoption and the social system, international specialists have stated that the average deployment time of XBRL is from 3 (three) to 5 (five) years, where the government and the regulators are the major driving force for XBRL. The voluntary adoption of XBRL only works for a period of time, and after that period the adoption would have to become obligatory.

O XBRL, desde a sua criação em 1998, vem sendo discutido como uma evolução tecnológica para auxiliar na análise e tratamento das informações contábeis e financeiras. Entretanto, essa nova tecnologia não foi completamente incorporada por todos os reguladores nacionais, preparadores e usuários da informação. Desta forma, o objetivo principal desse trabalho consistiu em investigar os obstáculos do processo de implementação do XBRL no Brasil, utilizando como base a teoria da difusão de inovações, proposta por Rogers. Segundo a teoria da adoção e difusão de inovações (Rogers, 2003), os usuários e os vários grupos internos de uma organização assumem papel importante no processo do uso dos sistemas de informação, pois se estes, efetivamente não utilizarem os sistemas implantados, os benefícios potenciais dos sistemas não serão obtidos e sua taxa de adoção não variará com o passar do tempo. Os quatro elementos principais que influenciam a propagação de uma nova ideia são: a inovação, os canais de comunicação, tempo e um sistema social. Estes elementos funcionam em conjunto e a difusão é o processo pelo qual uma inovação é comunicada através de certos canais ao longo do tempo entre os membros de um sistema social. Para investigar os desafios na implementação do XBRL, utilizando a teoria de difusão de inovações, foi realizada uma pesquisa qualitativa, por meio de entrevistas semiestruturadas com profissionais que possuíam conhecimento em XBRL no Brasil e no mundo. Para análise das entrevistas, optou-se pelo método de Análise de Conteúdo com a categorização semântica seguindo as etapas da teoria da difusão de inovações. Os resultados apontaram que a inovação, no caso o XBRL, é de conhecimento das instituições, entretanto, os benefícios, tais como padronização e comparabilidade, ainda não foram alcançados. Como principais barreiras à implementação do XBRL pode-se destacar a questão cultural, o custo de implantação, a disputa de forças nas empresas entre as áreas operacionais e de tecnologia da informação, a escassez de capital humano com conhecimento sobre o tema, impacto tecnológico, processo de convencimento dos envolvidos e o respectivo tempo. Os canais de comunicação para a divulgação do XBRL no Brasil ainda são restritos, sendo o principal fórum para discussão do tema o CONTECSI, promovido anualmente pelo laboratório TECSI da FEA/USP. A criação de uma jurisdição no país não é obrigatória, mas ajudaria no processo de divulgação do XBRL e na manutenção da taxonomia. Com relação ao tempo de implantação do XBRL, sua taxa de adoção e o sistema social, os entrevistados internacionais mencionaram que o tempo médio da implantação do XBRL é de 3 (três) a 5 (cinco) anos, onde o governo e os reguladores são ou deveriam ser os grandes propulsores do XBRL, e a adoção voluntária do XBRL somente funciona por um período de tempo, sendo que após esse período a adoção necessariamente deverá ser obrigatória. / XBRL, since its creation in 1998, has been discussed as a technological evolution to assist in the analysis and treatment of financial information. However, this new technology has not been fully incorporated by all regulators, preparers and information users. The aim of this study was to investigate the obstacles to the XBRL implementation process in Brazil, following the diffusion of innovations theory proposed by Rogers. According to this theory (Rogers, 2003), users and various internal groups within an organization play an important role in the use of information systems processes. However, whether they are not activity, the potential benefits of the systems will not be obtained and their adoption rate will not increase over time. The four main elements that influence the dissemination of a new idea are: innovation, communication channels, time and social system. These elements work with each other and diffusion is the process by which an innovation is communicated through certain channels over time among the members of a social system. To investigate the challenges in the implementation of XBRL, using the diffusion of innovations theory, qualitative research was undertaken through semi-structured interviews with professionals with expertise in XBRL in Brazil and the world. To analyze the interviews, the method of content analysis with semantic categorization was adopted, following the steps provided this theory. The results indicated that stakeholders are familiar with XBRL, however, the benefits, such as standardization and comparability, have not been achieved yet. Major barriers to implementation of XBRL are the cultural question, the cost of deployment, the battle of the wills between business unit and information technology areas, the lack of knowledge on the subject, the technological impact and time involved. Communication channels for the dissemination of XBRL in Brazil are still limited, CONTECSI has been the principal forum for the discussion of this subject, sponsored annually by the TECSI FEA / USP laboratory. The creation of a jurisdiction in the country is not mandatory, but it would help in the dissemination of the XBRL process and the maintenance of the taxonomy. Regarding implementation time, its rate of adoption and the social system, international specialists have stated that the average deployment time of XBRL is from 3 (three) to 5 (five) years, where the government and the regulators are the major driving force for XBRL. The voluntary adoption of XBRL only works for a period of time, and after that period the adoption would have to become obligatory.

nÃo hà / A participaÃÃo da sociedade no acompanhamento dos gastos pÃblicos, tambÃm conhecida como controle social, exige que os ÃrgÃos de controle apresentem resultados expressivos. Os tribunais de contas, para exercer de forma mais eficiente seu papel constitucional de controle externo, utilizam diversos recursos tecnolÃgicos, dentre estes os sistemas de informaÃÃo contÃbil. Nesse ambiente, o Tribunal de Contas do Estado do Cearà (TCE-CE) utiliza o Sistema Integrado de Contabilidade (SIC), para monitorar a execuÃÃo orÃamentÃria, financeira, patrimonial e contÃbil dos ÃrgÃos jurisdicionados, de forma a assegurar a eficÃcia do controle e instruir o julgamento das contas. Esta pesquisa tem como objetivo investigar a aderÃncia do SIC Ãs necessidades informacionais para a realizaÃÃo das atividades de controle externo do TCE-CE. Para tanto, foi utilizado, como principal estratÃgia de pesquisa, o estudo de caso, que teve como unidade de anÃlise os tÃcnicos e analistas do TCE-CE usuÃrios do SIC, apoiado pela pesquisa bibliogrÃfica e documental. Entende-se que, quanto aos fins, a pesquisa pode ser classificada como exploratÃria, sendo utilizada para a coleta de dados a aplicaÃÃo de questionÃrio aos tÃcnicos e analistas do TCE-CE, desenvolvido por meio de um grupo focal formado por servidores com maior experiÃncia nos assuntos abordados no estudo, e a realizaÃÃo de uma entrevista semiestruturada com o analista desenvolvedor do SIC. A anÃlise dos dados foi feita por intermÃdio de uma triangulaÃÃo entre os resultados da aplicaÃÃo dos questionÃrios e as declaraÃÃes apresentadas na entrevista pelo analista desenvolvedor do SIC. Os resultados permitem concluir que o SIC à aderente à parte (55%) dos atributos apresentados, visto que as deficiÃncias identificadas nesse sistema interferem diretamente no bom desenvolvimento das atividades de controle externo do TCE-CE. PorÃm, foi possÃvel constatar indÃcios, de que o conhecimento abrangente das funcionalidades do SIC està sob a tutela de poucos servidores, gerando a necessidade de capacitaÃÃo dos tÃcnicos e analistas sobre esse sistema, como tambÃm retratam a importÃncia do acompanhamento dessa Corte de Contas no desenvolvimento do Sistema de GestÃo Governamental por Resultados (S2GPR), para que as inconsistÃncias do SIC identificadas nesta pesquisa nÃo sejam replicadas no futuro. / The participation of society in the monitoring of public expenditure, also known as social control, requires oversight bodies present significant results. The courts of auditors to perform more efficiently its constitutional role of control external use various technological resources, among these information systems accounting. In this environment, the Cearà State Court of Auditors (ECA-CE) uses the Integrated Accounting System (SIC), to monitor budget execution, financial, asset and accounting of jurisdictional bodies in order to ensure the effectiveness control and direct the trial of accounts. This research aims to investigate the SIC adherence to the information needs for the performance of control activities External TEC-CE. Thus, it was used as the main research strategy, the study case, which had as its unit of analysis technicians and analysts TEC-CE users SIC, supported by bibliographic and documentary research. It is understood that, for the purposes, research can be classified as exploratory, being used to collect data a questionnaire to technical analysts and TEC-CE, developed through a focal group of servers with greater experience in the issues addressed in the study, and conducting a semi-structured interview with the analyst SIC developer. THE Data analysis was made by means of a triangulation between the results of the questionnaires and statements made in the interview by the analyst SIC developer. The results show that the SIC is adherent to the part (55%) the listed attributes as the weaknesses identified in this system interfere directly to the proper development of external control activities TEC-CE. However, it was possible to evidence that the comprehensive knowledge of the features of SIC It is under the tutelage of a few servers, creating the need for training of technicians and analysts on this system, but also portray the importance of monitoring this Accounts Court in the development of Government Management System for Results (S2GPR), so that the SIC inconsistencies identified in this research are not replicated in the future.

Tyrimo objektas – apskaitos informacinės sistemos funkcinės galimybės įmonių finansinei analizei atlikti. Tyrimo tikslas – parinkti, adaptuoti ir išbandyti modelį, kuriuo naudojantis būtų galima nustatyti apskaitos informacinės sistemos funkcines galimybes mažų ir vidutinių įmonių veiklos finansinei analizei atlikti. Tyrimo uždaviniai: 1. Išanalizuoti ir apibendrinti mažų ir vidutinių įmonių finansų analizei naudojamus rodiklius bei išskirti pagrindines šių įmonių finansų analizės kryptis ir nustatyti AIS Debetas galimybes sukaupti finansų analizei atlikti reikiamus duomenis. 2. Išanalizuoti ir apibendrinti informacinių sistemų funkcionavimo sėkmę įtakojančius veiksnius, vertinimo kriterijus ir metodus, kuriais naudojantis būtų galima įvertinti šių sistemų funkcionalumą mažose ir vidutinėse įmonėse. 3. Adaptuoti integralų pajėgumų brandos modelį (toliau – CMMI) apskaitos informacinės sistemos funkcionalumui tirti, naudojant adaptuotąjį modelį įvertinti AIS Debetas funkcines galimybes finansų analizei atlikti, pasiūlyti šios programinės įrangos tobulinimo būdus bei įvertinti jų priimtinumą mažoms ir vidutinėms įmonėms. Tyrimo metodai. Sprendžiant pirmąjį ir antrąjį tyrimo uždavinius buvo naudojami monografinis, palyginimo, loginės analizės ir apibendrinimo bei grafinio vaizdavimo tyrimo metodai. Sprendžiant trečiąjį tyrimo uždavinį buvo naudojamas anketinės ir interviu apklausos, statistinio duomenų apdorojimo, duomenų analizės ir sisteminimo, CMMI ir ISO/IEC 14598... [toliau žr. visą tekstą] / Research object: the ability of accounting information system to provide enterprises’ financial analysis. Research aim: to provide search, adoption and testing of the model, allowing assessment of the functional abilities of accounting information system to conduct financial analysis in small and medium size enterprises. Objectives: 1. To provide analysis and summarising of indicators, used for financial analysis and main directions of financial analysis in small and medium-sized enterprises and to investigate in abilities of current version of AIS Debetas to collect necessary data for provision of financial analysis. 2. To provide analysis and summarising of the aspects, influencing quality of functioning of accounting information system, the quality assessment criteria and applicable quality assessment methods used for financial analysis in small and medium-sized enterprises. 3. To provide adaptation of the Capability maturity Model Integration (CMMI) for accounting information system quality evaluation, AIS Debetas quality assessment using adopted model, to propose the ways for software and to evaluate acceptability of proposed improvements for end users in small and medium-sized enterprises. Research methods: monographic, comparison, logical analysis and synthesis, questionnaire and interview surveys, statistical data processing, data analysis and summarising, model of CMMI and ISO/IEC 14598. Research results. The first part of this work presents results of analysis of... [to full text]

財務會計資訊系統是企業基礎且必要的資訊系統，提供內、外部使用者有關企業的經營績效資訊，作為內部經營者的管理依據及外部投資者的決策參考。然而由於法令頻繁的變更及企業本身策略需求的改變，會計資訊系統面臨很高的更新、維護成本。 　　本研究提出一個以本體為基礎的資訊系統架構，首先修改W.E. McCarthy於1982年提出的REA 模型，利用本體工程方法建立財務會計本體，描述企業流程及會計處理知識；再利用規則式系統之技術，於財務會計本體外建立系統存取規則及介面，呈現系統樣貌與功能。於法令變更及需求改變時直接修改本體內容，彈性變更系統內的流程、運作規則，達成減少維護成本、增加彈性之目標。 / Accounting Information System(AIS) is a kind of important system in an enterprise. That provides financial information for users to make decisions. However, accounting principle and manage strategy changing frequently that cause highly maintenance cost. 　　This research proposes an ontology-based system structure. First, we amend the REA model and analyze business processes and accounting rules to build an accounting ontology by ontology engineering. Then, we use the rule-based system skill to develop the system interface. Whenever accounting principle be modified, we update the ontology only. This design promotes the flexibility and decreases the cost.

Résumé Le cadre théorique de la contingence structurelle associe généralement « contexte, structure et performance » (Burns et Stalker, 1961; Woodward, 1965; Lawrence et Lorsch, 1967 ; Mintzberg, 1979).Le besoin de tester cette théorie dans l’environnement d’un pays sous développé (PSD) nous a conduit, dans cette recherche, à l’utilisation d’un cadre réduit basé uniquement sur des liens entre la technologie (remplacée par TI) et la structure (Galbraith, 1972 ; Lacrampe, 1974 ; Leifer, 1988). Notre cadre théorique s’appuie sur les approches managériales, économiques et organisationnelles des TI et de l’EDI (Leavitt, 1968 ; Scott Morton, 1991). Il utilise la théorie contingente de la gestion comptable (Otley, 1980; Chapman, 1997) et des systèmes d’information comptable AIS (Sutton, 1995; Maudlin et Ruchala, 1999; Baldwin et alii, 2000; Dunk, 2001) comme domaine d’opérationnalisation (système d’information fonctionnel). Ce travail commence par la constitution d’une boîte à outils contenant toutes les notions de base à utiliser (théories organisationnelles, TI - technologies de l'information, réseaux informatiques et EDI – échange des données informatisées), conformément aux principes fondateurs du MIS basés sur trois disciplines : Computer, Management et Organization Sciences (Culman et Swanson, 1986). La grille de lecture de la littérature est inspirée par la taxonomie de Urbaczenski, Jessup and Wheeler (2002) qui propose quatre catégories de recherche : économique, organisationnelle, technique et autre. Cette revue de la littérature permettra de proposer un modèle de recherche d’impact des TI et de l’EDI basé sur le cadre de référence structuro - fonctionnaliste et élaboré selon les principes de la théorie des systèmes. Le modèle de recherche utilise une structure causale conçue suivant l’impératif technologique (Markus et Robey, 1988). Il vise à expliquer l'impact organisationnel des TI à travers la stratégie (Porter et Millar, 1985; Wiseman, 1985 ; Palvia, Palvia et Zigli, 1990) sur la conception des MIS / AIS et des structures organisationnelles dans les entreprises d’un pays sous développé (PSD). Ce modèle d’impact organisationnel teste les hypothèses proposées, à partir des données d’une observation longitudinale (1970 à 2002) de quatorze (14) entreprises de la République Démocratique du Congo. Les entreprises échantillonnées de façon non probabiliste en deux catégories sont observées à travers l'introduction de l'EDI dans le système d’information comptable. Les tests de structure des données et de fonctionnement du modèle établissent l’impact des TI sur les structures organisationnelles et parfois sur les systèmes d’information, mais avec des nuances d’atténuation et de contribution suivant la nature de l’environnement ou l’usage de la stratégie. La conclusion de cette étude propose un processus d’apprentissage aux managers congolais pour éviter les dysfonctionnements organisationnels lors de l’adoption d’une nouvelle TI. Elle pose aussi le problème de validité des structures causales utilisées dans les recherches pour analyser l’impact organisationnel des TI. Abstract EDI adoption’s analysis in Congolese firms : an organizational structure impact of IT This research aims to identify the impact of IT (information technology) on organizational structure transformation in the firms of an under developed country. The framework of the contingency theory generally associates "context, structure and performance" (Burns and Stalker, 1961; Woodward, 1965; Lawrence and Lorsch, 1967; Mintzberg, 1979). The model of impact of TI and EDI suggested by this research uses a reduced framework only based on links between technology (replaced by IT) and structure (Galbraith, 1972; Lacrampe, 1974; Leifer, 1988). Based on the original paradigm of MIS, our theoretical framework uses managerial, economic and organizational approaches of IT and EDI (Leavitt, 1968; Scott Morton, 1991). It uses the contingent theory of accounting management (Otley, 1980; Chapman, 1997) and of accounting information systems (AIS - Sutton, 1995; Maudlin and Ruchala, 1999; Baldwin and alii, 2000; Dunk, 2001) as empirical field (functional information system). This workshop begins with the constitution of a toolbox containing all basic concepts to use (organization theories, IT - information technologies, computer networks and EDI – electronic data interchange), in accordance with the original MIS paradigm founded on three disciplines: Computer, Management and Organization Sciences (Culman and Swanson, 1986, p. 298). Then, we draw a theoretical framework of analysis which begins with a literature review inspired by Urbaczenski, Jessup and Wheeler’s taxonomy (2002). This literature review will allow to proposing a research model of IT and EDI designed according to the functionalist framework and system theory principles. The model of research uses a causal structure conceived according to the technological imperative (Markus and Robey, 1988). It aims at explaining the organizational impact of IT through the strategy (Porter and Millar, 1985; Wiseman, 1985; Palvia, Palvia and Zigli, 1990) on the design of MIS / AIS and the organizational structures in the companies of an under developed country (UDC). This study tests the hypotheses of the organizational impact‘s model suggested, basing from the data of a longitudinal observation (1970 to 2002) of fourteen (14) Congolese firms. The companies sampled by convenience in two layers are observed through the introduction of EDI into the accounting information system. The tests of data structure and of operating model performed on the introduction of accounting EDI, confirm the impact of IT on the organizational structures and sometimes on the information systems - IS. That with nuances of attenuation and contribution according to the nature of the environment or the use of the strategy. The conclusion of this study proposes a process of training to the congolese managers to avoid the organizational dysfunctions during the adoption of new IT. It poses also the problem of validity of the causal structures used in research to analyze the organizational impact of IT.

Résumé<p>Le cadre théorique de la contingence structurelle associe généralement « contexte, structure et performance » (Burns et Stalker, 1961; Woodward, 1965; Lawrence et Lorsch, 1967 ;Mintzberg, 1979).Le besoin de tester cette théorie dans l’environnement d’un pays sous développé (PSD) nous a conduit, dans cette recherche, à l’utilisation d’un cadre réduit basé uniquement sur des liens entre la technologie (remplacée par TI) et la structure (Galbraith, 1972 ;Lacrampe, 1974 ;Leifer, 1988). <p>Notre cadre théorique s’appuie sur les approches managériales, économiques et organisationnelles des TI et de l’EDI (Leavitt, 1968 ;Scott Morton, 1991). Il utilise la théorie contingente de la gestion comptable (Otley, 1980; Chapman, 1997) et des systèmes d’information comptable AIS (Sutton, 1995; Maudlin et Ruchala, 1999; Baldwin et alii, 2000; Dunk, 2001) comme domaine d’opérationnalisation (système d’information fonctionnel).<p>\ / Doctorat en Sciences économiques et de gestion / info:eu-repo/semantics/nonPublished