Notre recherche vise à décrire les liens entre l’appropriation des IFRS et les dimensions organisationnelles et managériales des services comptables. Nous avons situé ces deux axes dans l’activité productive des acteurs en mobilisant la théorie socio-économique et la théorie d’agence, afin d’ancrer les IFRS dans le comportement des acteurs et dans l’organisation des entités. A partir d’une recherche-action inscrite dans nos activités d’expert-comptable et de commissaire aux comptes, nous avons identifié trois principes directeurs de réorganisation des activités comptables : ajustement, traitement et distanciation. En associant ces principes aux opérations de la chaîne comptable, nous avons mis en évidence trois niveaux de configuration organisationnelle : organisation ad’hoc, prégnance de la fonction comptable, fonction décentralisée. Dans les deux premiers niveaux, la présence d’une relation de collaboration entre acteurs a pu être observée, alors qu’elle est pratiquement inexistante au niveau de la fonction décentralisée. / The aim of our research is to describe the links between IFRS appropriation and the organization and management structures of the accounting departments. We positioned these two axes within the productive activities of stakeholders thanks to the use of both Socio-Economic and Agency Theories in order to connect IFRS with the stakeholders behaviors and with the organizations of firms.Through action research by virtue of our Chartered Accountant and Statutory Auditor positions we isolated three guidelines of accounting practices reorganizations: Adjustment, Treatment, and Distance analysis. The combination of these guidelines with the accounting process led us to emphasize three levels of organizational structures: Ad hoc Organization, Accounting Prevalence structure, and Decentralized Administration. In the two first organization levels a cooperation behavior has been observed between stakeholders, whereas in the Decentralized structure practically no collaboration has been recorded.

Ce travail de recherche met en avant l'intérêt qu'offre la simulation en ligne comme outil d'aide à la décision, outil centré sur le pilotage d'atelier vis-à-vis d'événements se produisant en temps réel et pour un horizon à très court terme. Après avoir présenté le contexte général du pilotage des systèmes de production, nous avons étudié les outils existants et utilisés industriellement pour l'exploitation de la production, de même que les outils d'aide au pilotage permettant d'assurer le respect optimal des objectifs fixés. Après un travail préalable sur la simulation hors ligne, nous proposons de coupler un outil de simulation en ligne à un outil d'exécution d'atelier de type MES afin de piloter en temps réel le processus de production. Une démarche de modélisation faisant appel de façon complémentaire à deux approches, analytique et simulatoire, est finalement mise en place. Nous mettons en exergue l'utilisation de la simulation de flux en ligne pour aider au pilotage d'un processus opérationnel. Ainsi nous modélisons le processus de pilotage en temps réel afin de décrire les fonctions requises. Pour cela, nous utilisons différentes stratégies d'utilisation des simulateurs en ligne pour le pilotage, avec un ou deux modèles et avec plusieurs méthodes d'utilisation de ces modèles. La simulation en ligne apporte alors des informations objectives sur les conséquences à court terme d'un événement, ainsi que sur les divers scenarii de correction envisagés. Pour mieux convaincre les industriels de l'intérêt de la simulation en ligne, nous présentons des solutions pratiques aux spécifications et besoins énoncés précédemment en nous appuyant sur une plate-forme expérimentale. / This research work highlights the interest of online simulation as a decision support tool. This tool is focused on workshop control in relation with real time and short-term events. Online simulation enables to analyze and compare scenarios affecting the production, such as failures or unexpected orders. Moreover online simulation allows a very short term projection in the future in order to quantify the consequences of some unexpected event: we call it projection simulation. Finally, online simulation is helpful to choose the solution that will reduce the impact of a critical event, through the simulation of several scenarios. To conclude, online simulation is one the most interesting decision support tool in workshop piloting. However, there are few industrial applications in manufacturing systems. The first part of this research work introduces the overall context of production system management. The different generic functions of controlling the production, the modes of piloting and the evolutions of workshop are detailed. We also explain piloting typologies according to their reactivity. In the second part, we study the existing software tools used in industry for the operation of production, and support tools that ensure optimal compliance in regard to the objectives. After a preliminary work on the offline simulation, we propose to couple an online simulation tool with a type MES delivery tool in order to control the production process in real time. A modeling approach using two complementary approaches, an analytical one and simulation, is then introduced. The objective of the third part is to emphasize the use of online flow simulation to assist in operating a production process. Thus we model the process in real time to describe the required functions. Therefore we try out different strategies of use of online simulators, through one or two models and several methods of using these models. Online simulation then provides realistic information on the short-term consequences of an event, as well as on the different ways of correcting the scenarios. To convince industry of the relevance of online simulation, the fourth part presents practical solutions to the specifications and requirements previously stated. An experimental platform helped us validate the concept of online simulation as piloting support tool, but also underline the difficulties of development.

Bakgrund: Dagens marknader har med tiden tenderat att bli mer globala vilket i sin tur har ökat konkurrensen mellan företag. Detta har inneburit att många industriorganisationer har behövt förändra sig för att vara konkurrenskraftiga på marknaden. Ett koncept som idag genomsyrar många företag är lean vilket bygger på att maximera användandet av sina resurser, eliminera slöserier och skapa en effektivare tillverkning. Genom att arbeta med lean kan företag uppnå snabbare genomloppstider. Syfte: Syftet med studien är att kartlägga Press Kogyos propellerprocess för att kunna identifiera icke-värdeadderande aktiviteter i processen. Vidare kommer studien bidra Press Kogyo med förslag gällande hur en effektivare material- och produktionsstyrning kan reducera genomloppstiden i propellerprocessen. För att studien ska uppnå teoretisk relevans är ytterligare ett syfte med studien att bidra med teori kring hur tillverkande företag, med en funktionell layout, kan reducera de nackdelar som finns med layouten med effektivare material- och produktionsstyrning. Genomförande: Studien har delats upp i tre forskningsfrågor. De två första forskningsfrågorna var specifikt inriktade mot det studerade företaget medan den tredje forskningsfrågan var mer generellt ställd mot tillverkande företag med funktionell layout. Studien har genomförts som en fallstudie och präglats av kvalitativa forskningsmetoder. Empiriska data har samlats in genom intervjuer, observationer samt en fokusgrupp. För första forskningsfrågan skapades processkartor och VSM-kartor. Dessa i samband med diverse intervjuer låg till grund för att identifiera icke-värdeadderande aktiviteter/slöserier i propellerprocessen vilka påverkade genomloppstiden. För forskningsfråga två applicerades teori kring material-och För tillverkande industriföretag kan en reducering av genomloppstid generera diverse fördelar. Några av dessa fördelar är: minskat antal produkter i arbete, bättre kvalité, minskade kostnader, bättre prognoser, ökad flexibilitet samt minskad ledtid gentemot kund. Press Kogyo har under en längre period upplevt en problematik kring en av deras processer. Problematiken har legat i att de inte vetat om vilka icke- värdeadderade aktiviteter som finns i processen samt hur de påverkar genomloppstiden.   produktionsstyrning i syfte att reducera de icke-värdeadderande aktiviteterna/slöserier som identifierats och följaktligen reducera genomloppstider i processen. Gällande forskningsfråga tre genomfördes intervjuer med det studerade företaget och ett annat tillverkande företag med funktionell layout. Författarna ämnade att genom dessa intervjuer besvara hur tillverkande företag med en funktionell layout kan reducera de nackdelar som finns med den layouten med hjälp av effektiv material- och produktionsstyrning. Slutsats: I studien identifierades sju slöserier där väntan ansågs vara det slöseri vilket mest påverkade genomloppstiden i propellerprocessen. För att eliminera alla slöserier och framförallt väntan applicerades teori kring material- och produktionsstyrning med fokus på production activity control (PAC). Den teori vilken användes skapade också en teoretisk modell vilken kan vara en bra grund när företag med funktionell layout vill effektivisera sin planering. Vissa delar av den teoretiska modellen användes också senare i studien där den användes för att reducera de nackdelar vilka kan finnas med en funktionell layout. / Background: Today's markets have over time tended to become more global, which in turn has increased competition between companies. This has meant that many industry organizations have had to change in order to be competitive in the market. A concept that today permeates many companies is the lean practice, which is based on maximizing the use of resources, eliminating waste, and creating more efficient production. By working with lean, companies can achieve faster throughput time. For manufacturing industrial companies, a reduction in throughput time can generate various benefits. Some of these advantages are: reduced number of products in work, better quality, reduced costs, better forecasts, increased flexibility and reduced lead time towards customers.Press Kogyo has for a long period experienced problems with one of their processes. The main problem has been that they do not know what non-value-added activities/waste that can be found in the process and how these activitiesaffect the total throughput time of the process. Purpose: The purpose of the study is to map Press Kogyo's propeller process in order to be able to identify non-value-adding activities in the process. Furthermore, the study will provide Press Kogyo with proposals regarding how more efficient material and production control can reduce the throughput time in the propeller process. In order for the study to achieve theoretical relevance, another purpose of the study is to contribute with theories about how manufacturing companies, with a functional layout, can reduce the disadvantages of the layout with more efficient material and production control. Methodology: The study has been divided into three research questions. The first two research questions were specifically aimed at Press Kogyo, while the third research question was more generally directed at manufacturing companies with a functional layout. The study was conducted as a case study and was characterized by qualitative research methods. Empirical data has been collected through interviews, observations, and a focus group. For the first research question, process maps and VSM maps were created. This together with various interviews created the foundation for identifying non-value-adding activities/waste in the propeller process which affected the throughput time. For research question two, theory of material and production control was applied in order to reduce the non-value-adding activities/waste and consequently reduce throughput time in the process. Regarding research question three, interviews were conducted with Press Kogyo and another manufacturing company with a functional layout. The authors intended to, through these interviews, find answers to how manufacturing companies with a functional layout can reduce the disadvantages of the layout with the help of efficient material and production control. Conclusions: In the study, seven wastes were identified where “wait” was considered to be the waste that affected throughput time the most in the propeller process. To eliminate all waste and specifically the waste “wait”, methods and theories regarding material and production control was applied with a focus on production activity control (PAC). All the different theories that was used also created a theoretical model which can be a good basis for planning when companies with a functional layout want to find ways tostreamline their planning. Some parts of the theoretical model were also used later in the study where it was used to reduce the disadvantages that may exist with a functional layout

There is a conceptual knot at the intersection of moral responsibility and action theory. This knot can be expressed as the following question: What is the relationship between an agent's openness to moral responsibility and the intentional status of her behaviour? My answer to this question is developed in three steps. I first develop a control-backed account of intentional agency, one that borrows vital insights from the cognitive sciences – in the form of Dual Process Theory – in understanding the control condition central to the account, and demonstrate that this account fares at least as well as its rivals in the field. Secondly, I investigate the dominant positions in the discussion surrounding the role of control in moral responsibility. After consideration of some shortcomings of these positions – especially the inability to properly account for so-called ambivalence cases – I defend an alternative pluralist account of moral responsibility, in which there are two co-extant variants of such responsibility: attributability and accountability. The latter of these will be shown to have a necessary control condition, also best understood in terms of a requirement for oversight (rather than conscious or online control), and in terms of the workings of the dual system mechanism. I then demonstrate how these two accounts are necessarily related through the shared role of this kind of control, leading to my answer to the original question: if an agent is open to moral accountability based on some activity or outcome, this activity or outcome must necessarily have positive intentional status. I then apply this answer in a consideration of certain cases of the use of the Doctrine of Double Effect.