Le succès et le développement fulgurant des systèmes productifs locaux, entre autres, les technopôles et plus récemment les pôles de compétitivité et les clusters à travers le monde ont donné naissance depuis peu à l’éclosion de ces systèmes dans les pays du Maghreb, notamment en Algérie, empruntant ainsi la voie ouverte par les pays développés. Le gouvernement algérien à travers l’optique de soutenir une dynamique de croissance, de répondre aux besoins d’emplois des diplômés et au manque d’innovation et de compétitivité dans les PME algériennes, a vu en la création de ces technopôles, non seulement, une réponse possible pour faire face à ces nouveaux défis, mais aussi un moyen pour construire une stratégie de transition vers l’économie de marché. Á l’issue de cette thèse et à travers l’investigation réalisée auprès d’un certain nombre entreprises, situées dans les régions les plus dynamiques en Algérie et exerçants dans les secteurs les plus promoteurs, il ressort que la situation de ces entreprises, les contraintes rencontrées dans les différents domaines liés à leurs activités font qu’elles sont favorables à la mise en place de ces technopoles, néanmoins ces entreprises jugent que la réussite de cette dynamique entrepreneuriale dans le pays est tributaire d’une démarche participative, impliquant l’ensemble des acteurs concernés. De ce fait, des recommandations, synthétisées, entre autres, sous forme de cadre logique, ont été émises. Elles concernent les mesures à prendre, d’une part, pour créer un climat favorable au développement de la compétitivité dans ces entreprises et d’autre part, pour aider la mise en place des futurs technopôles. / The success and considerable development of the local productive systems, among other things, the science parks, and more recently the clusters and poles of competitiveness worldwide, gave birth lately to the hatching of these systems in the Maghreb countries, including Algeria, thereby borrowing the path opened by the developed countries. In order to support growth dynamics, to meet the employment needs of graduate individuals and to compensate the lack of innovation and competitiveness in the Algerian SMEs, the Algerian government saw in the creation of these science parks not only a possible answer to face these new challenges, but also a way to build a strategy of transition towards the market economy.At the end of this thesis and through the investigation realized with a number of companies, located in the most dynamic regions in Algeria and exercising in the most developed sectors, it appears that the situation of these companies and the constraints met in the various fields related to their activities make them in favor of the development of these science parks. Nevertheless, these companies believe that the success of the entrepreneurial dynamics in the country depends on a participatory approach, involving all the relevant stakeholders. Therefore, recommendations were issued, synthesized notably as a logical framework. They concern the measures to be taken, on the one hand, to create a climate propitious to the development of competitiveness in these companies, and on the other hand, to help the implementation of the future science parks.

Made available in DSpace on 2016-03-15T19:32:39Z (GMT). No. of bitstreams: 1 Matheus Carlo Favarin.pdf: 728854 bytes, checksum: 75a864425b03cc6a0728536db2bd2504 (MD5) Previous issue date: 2012-08-13 / Fundo Mackenzie de Pesquisa / The present study aimed to analyze the present stage of institutionalization of the CPC PME by the small and medium enterprises, from the perspective of the Institutions Theory, taking basis the institutionalization stages developed by Tolbert and Zucker (1999). Through a formative construct, it was sought to measure the level of institutionalization of the CPC PME in small and medium enterprises. In order to conduct the empirical research, questionnaires were sent to 1.786 companies from various sectors, which had up to 500 employees, established, mostly, in the region of the state of São Paulo. Among the valid responses, 20 questionnaires had been properly filled. The data was statistically analyzed by descriptive statistics and ANOVA application. The results showed that small and medium size enterprises in Brazil, according to the analyzed sample, are currently concentrated in the institutional habitualization stage, to the extent that there is not a theory of new structures, as well as the adopters are homogeneous. Another key aspect revealed refers to the knowledge level that the respondents held on the subject (CPC PME). The research found that companies adopting the new accounting practices held a high level of knowledge about the structure in comparison with other companies. Such characteristics can be observed, according Tolbert and Zucker (1999), in the institutional habitualization stage. Among the institutional factors that motivate and inhibit the CPC PME adoption, it was found that the legal aspect stand out as the main motivational factor which conducts the company to the CPC PME adoption. The empirical results of this study were presented to two representatives of professional bodies: CRC SP and SESCON-SP, both in Campinas, in order to deepen the discussion. These representatives gave their opinion regarding the number of companies adopting the CPC PME, the organizational characteristics of the small and medium enterprises and the factors that motivate or inhibit the adoption of new accounting practices. In summary, although it is believed that the accounting professional is endowed with consciousness and applied in carrying out their profession, the empirical research shows that accounting rules have not been applied in small and medium enterprises. The reality of the profession has changed: instead of rules, attention to the essence, the managerial vocation and the management. This attributes, without doubt, greater responsibility to the accounting professional and requires a proactive stance. However, the CPC PME is in place for two years and, since few companies have adopted the new practices so far, it is essential that the attitude of the accountants is evaluated. / Este estudo objetiva conhecer o estágio de institucionalização do CPC PME nas PMEs, sob a óptica da Teoria Institucional, com base nos estágios de institucionalização desenvolvidos por Tolbert e Zucker (1999), por meio de um construto formativo. Para tanto, foram enviados questionários para 1.786 empresas de diversos ramos de atividade, com até 500 funcionários e estabelecidas, em grande parte, no estado de São Paulo. Entre as respostas válidas, 20 questionários apresentaram-se devidamente preenchidos, cujos dados foram analisados por meio da estatística descritiva e da aplicação da ANOVA. A análise dos resultados permitiu verificar que as PMEs brasileiras concentram-se atualmente no estágio de institucionalização de habitualização, na medida em que não existe uma teorização sobre as novas estruturas, bem como os adotantes são homogêneos. Outro aspecto fundamental revelado refere-se ao nível de conhecimento que os respondentes detêm sobre o tema (CPC PME). A pesquisa evidenciou que as empresas adotantes das novas práticas contábeis detêm um elevado nível de conhecimento sobre a estrutura em comparação às demais. Tais características, segundo Tolbert e Zucker (1999), remetem ao estágio de institucionalização de habitualização. Entre os fatores institucionais motivadores e inibidores à adoção do CPC PME, verificou-se que o aspecto legal destaca-se como o fator motivacional principal. Os resultados empíricos deste estudo foram apresentados a dois representantes dos órgãos de classe CRC SP e SESCON-SP, ambos de Campinas, com o objetivo de aprofundar a discussão. Esses representantes opinaram acerca do número de empresas adotantes do CPC PME, das características organizacionais das PMEs e dos fatores motivadores e inibidores à adoção das novas práticas contábeis. Em síntese, os resultados deste estudo demonstram que, ainda que se acredite que o profissional contábil seja dotado de consciência e aplicado no cumprimento da sua profissão, as regras contábeis não têm sido aplicadas nas PMEs. A realidade da profissão mudou: no lugar de regras, a atenção à essência, à vocação gerencial e à gestão. Isso atribuiu, sem dúvida, maior responsabilidade ao profissional contábil e exige uma postura proativa. Todavia, o CPC PME vigora há dois anos e, visto que poucas empresas adotaram até então essas novas práticas, é imprescindível que a postura dos contabilistas seja avaliada.

Made available in DSpace on 2016-03-15T19:32:39Z (GMT). No. of bitstreams: 1 George Magno Santos.pdf: 622876 bytes, checksum: 0f55167e42106cf08493594434a6a37c (MD5) Previous issue date: 2013-01-28 / Fundo Mackenzie de Pesquisa / As a new element to align international accounting practices, the Federal Accounting Council, through Resolution 1.255/2009 CFC approved the NBC T 19:41 which deals specifically with the rules of accounting in small and medium enterprises, for use in the financial statements for general purpose of this category of companies. In the context presented, this study aimed to investigate what are the main factors that influenced the Accounting Offices in the preparation, preparation and dissemination of financial statements of their clients, in view of the mandatory application of the CPC SMEs from the year ended December 31, 2010. Additionally highlight the major internal and external factors that influenced the adoption of Statement SMEs, and verify the behavior of society and accounting manager before the new requirement in the Financial Statements in the format CPC SMEs and their level of knowledge about such pronouncement SMEs. The research was exploratory in nature, using the qualitative method, using as a procedure for data collection, in-depth interviews with four partners of accounting firms. The data collected were processed through content analysis using NVivo software. The main results of the data analysis showed that most respondents offices is not motivated to adopt the pronouncement, making him only under special circumstances. The vision priority is the maintenance of tax rules and practices that continue to influence the accounting results, since the internal user is who else uses the accounting information, and not the external. We conclude that the absence of severe penalties for both companies, and for the offices and the lack of customer interest in the majority of SMEs, as well as offices in the tradition of meeting the fiscal aspects, precisely because of the hefty fines, potentiate untimely adoption. Ignorance on the part of the accountants of the differences between the CPC and CPC Full SMEs or full model, where the latter allows a greater economic result for the company, improving its performance indicators economics and finance, is a strong indication of the need for knowledge deep study of both pronouncements, to decide on which pronouncement adopt. Another factor is the Internal Revenue Service of Brazil did not accept the new accounting standard as the baseline for calculating federal taxes, where companies that adopted the standard CPC SMEs have to make several adjustments in order to nullify any impact that may be with the adoption of the new accounting standard on the base for calculating the taxes due. / Como novo elemento para alinhamento internacional das práticas contábeis, o Conselho Federal de Contabilidade, através da Resolução CFC 1.255/2009, aprovou a NBC T 19.41 que trata especificamente sobre as regras aplicáveis na contabilidade de pequenas e médias empresas, para aplicação nas demonstrações contábeis para fins gerais desta categoria de empresas. No contexto apresentado, este trabalho objetivou investigar quais são os principais fatores que influenciaram os Escritórios Contábeis na preparação, elaboração e divulgação das demonstrações financeiras de seus clientes, em vista da obrigatoriedade de aplicação do CPC PME à partir do exercício findo em 31 de dezembro de 2010. Complementarmente evidenciar os principais fatores internos e externos que influenciaram na adoção do Pronunciamento PME, e verificar o comportamento da sociedade contábil e empresária perante a nova exigência nas Demonstrações Contábeis no formato CPC PME e seu nível de conhecimento sobre o referido pronunciamento PME. A pesquisa realizada foi de natureza exploratória, com o uso do método qualitativo, utilizando como procedimento para a coleta de dados, entrevistas em profundidade com quatro sócios de escritórios de contabilidade. Os dados coletados foram tratados por meio da análise de conteúdo com a utilização do software NVIVO. Como principais resultados a análise dos dados apontou que a maioria dos escritórios questionados não está motivada a adotar o pronunciamento, fazendo-o apenas por força de situações especiais. A visão prioritária é a manutenção das práticas e regras fiscais que continuam influenciando os resultados contábeis, uma vez que o usuário interno é quem mais utiliza a informação contábil, e não o externo. Conclui-se que a ausência de penalidades severas tanto para as empresas, quanto para os escritórios e a falta de interesse dos clientes na maioria de PME, bem como a tradição dos escritórios em atender aos aspectos fiscais, justamente por conta das pesadas multas, potencializam a adoção intempestiva. O desconhecimento por parte dos contadores das diferenças entre o CPC PME e o CPC Full ou modelo completo, onde este último possibilita um resultado econômico maior para a empresa, melhorando os seus indicadores de performance econômico-financeira, é um indicativo forte da necessidade de um conhecimento profundo e estudo de ambos os pronunciamentos, para decidir sobre qual pronunciamento adotar. Outro fator preponderante é o da Receita Federal do Brasil não aceitar o novo padrão contábil como base inicial de cálculo dos tributos federais, onde as empresas que adotaram o padrão CPC PME têm que efetuar diversos ajustes como forma de anular todo e qualquer impacto que possa haver com a adoção do novo padrão contábil na base de cálculo dos tributos devidos.

Submitted by Renata Lopes (renatasil82@gmail.com) on 2017-04-07T12:24:35Z No. of bitstreams: 1 simonesantiagosantana.pdf: 1022143 bytes, checksum: 65c9b92e81b5752553db298a72dcdcd3 (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2017-04-07T16:35:17Z (GMT) No. of bitstreams: 1 simonesantiagosantana.pdf: 1022143 bytes, checksum: 65c9b92e81b5752553db298a72dcdcd3 (MD5) / Made available in DSpace on 2017-04-07T16:35:17Z (GMT). No. of bitstreams: 1 simonesantiagosantana.pdf: 1022143 bytes, checksum: 65c9b92e81b5752553db298a72dcdcd3 (MD5) Previous issue date: 2014-08-20 / O presente caso de gestão objetivou descrever e analisar os problemas e desafios na implementação do macrocampo Comunicação e Uso de Mídias, Cultura Digital e Tecnológica do Programa Mais Educação (PME) na rede estadual de educação de Pernambuco, a partir do caso da Escola Estadual Y, do município de Paulista, pertencente à GRE Metropolitana Norte, e propor um plano de ação como contribuição para melhoria dessa implementação. A relevância dessa pesquisa que tangencia as questões atinentes à ampliação da jornada escolar ou tempo escolar e, portanto, às políticas de educação integral e em tempo integral é justificada diante do caráter emergente que tem o uso das tecnologias eletrônicas e digitais na escola, considerando que o PME contempla, dentre os macrocampos de conhecimento das escolas urbanas, o de Comunicação e Uso de Mídias, Cultura Digital e Tecnológica. Embora exista uma expressiva produção sobre o PME em termos mais amplos, justifica-se também a escolha dessa temática específica por não existirem publicações a respeito no estado de Pernambuco. Tomou-se como campo de pesquisa a SEE/PE, a GRE Metropolitana Norte e uma escola estadual de jurisdição do município de Paulista - denominada neste estudo de Escola Estadual Y - que fez a adesão ao macrocampo Comunicação e Uso de Mídias, Cultura Digital e Tecnológica do PME em todos os anos, desde a implantação do PME no estado, em 2008. Para a coleta de dados e análise dos elementos interferentes na implementação do macrocampo Comunicação e Uso de Mídias, Cultura Digital e Tecnológica do PME, a metodologia utilizada foi qualitativa, tendo como instrumento de pesquisa entrevistas de roteiros semi-estruturados em duas etapas distintas: uma etapa preliminar com as equipes do PME da SEE/PE e GRE e uma segunda etapa com as mesmas equipes e a equipe pedagógica e de gestão da Escola Estadual Y. Como fundamentação teórica utilizaram-se os estudos de Cavaliere (2007, 2009) sobre a concepção de educação integral, Condé (2012) e Mainardes (2006) a respeito da implementação de políticas públicas e Bonilla (2009) sobre a incorporação das tecnologias no contexto escolar. A partir de análise dos resultados da pesquisa observou-se que problemas de insuficiência e despreparo de recursos humanos e precariedade no monitoramento no âmbito da SEE/PE e da GRE interferiram diretamente na implementação do macrocampo nas escolas. Diante disso, o Plano de Ação Educacional proposto apresenta ações que poderão ser executadas na rede estadual de ensino de Pernambuco com vistas a equacionar as dificuldades na implementação do macrocampo Comunicação e Uso de Mídias, Cultura Digital e Tecnológica do PME, quer seja no âmbito da SEE/PE, das Gerências Regionais de Educação ou das próprias escolas. / The aims of the present case of management were to describe and analyse the problems and challenges in the implementation of macrocampo Communication and Use of Media, Digital and Technological Culture of Mais Educação Program (PME) on the network education of Pernambuco from State School case Y, in Paulista, municipality of Regional Management of Education from North Metropolitan, and to propose an action plan as contribution to improvement of this implementation. The importance of this research that touches the issues concerning the extension of the school journey or school time and therefore the integral education policies and full time is justified faced with the emergency of the use of electronic and digital technologies in school, whereas PME includes, among the macrocampos of knowledge of urban schools, the Communication and Use of Media, Digital and Technological Culture. Although there is a significant production about the PME in broader terms, this specific theme is chosen because there is not this kind of publications in the State of Pernambuco. The State Department of Education of Pernambuco (SEE/PE), The Regional Management of Education/North Metropolitan (GRE) and the State School Y became search field. The State School Y has made membership of the macrocampo Communication and Use of Media, Digital and Technological Culture of PME every year, from the implementation of PME, in the state in 2008. It was used a qualitative methodology to collect information and analyse the facts that involve the implementation of macrocampo Communication and Use of Media, Digital and Technological Culture of Mais Educação Program having as research‟s tools, interviews of semi-structured itineraries in two different stages: a preliminary stage with the same teams of Mais Educação Program of SEE/PE and GRE, and a second stage with the same teams, the educational team and the management team of the State School Y. The studies from Cavaliere (2007, 2009) about the conception of full educational were used as theoretical support, Condé (2012) and Mainardes (2006) about the implementation of public policies and Bonilla (2009) about the incorporation of technologies in the school context. From the analysis results of the research it was pointed out problems of inadequacy and lack of preparation of human resources and insecurity in monitoring under the SEE/PE and GRE interfered directly in the implementation of macrocampo in schools. In the face of this, the proposed Educational Action Plan presents actions that can be executed in the State schools of Pernambuco with a view to addressing the difficulties in implementing the macrocampo Communication and Use of Media, Digital and Technological Culture of the PME, either within the SEE/PE, Regional Managements of Education or the schools themselves.

L'étude des difficultés d'accès des Petites et Moyennes Entreprises (PME) tunisiennes aux fonds montre que ces entreprises connaissent un “déficit d'intégration bancaire” qui peut être expliqué par la théorie du rationnement du crédit. La réticence des banques tunisiennes à s'impliquer dans le financement des PME est en grande partie expliquée par les caractéristiques structurelles et financières du système bancaire tunisien qui connaît une prépondérance des banques de dépôts se traduisant par une limitation de la concurrence sur le coût de financement. Elle est aussi expliquée par les faiblesses qu'enregistre la Tunisie en matière de partage d'information de crédit et de protection légale des créanciers tout au long de l'opération de financement.La vérification empirique du rationnement des PME sur le marché du crédit bancaire tunisien est fondée sur une estimation d'un modèle de déséquilibre sur la base d'un échantillon de données de panel composé de 1760 PME sur la période 2001-2006. Les résultats obtenus montrent que les PME tunisiennes, dépendantes du crédit bancaire, cherchent à éviter de mobiliser cette source de financement chaque fois qu'elles enregistrent une augmentation de leurs ressources internes ou font recours au crédit fournisseur. La très forte aversion au risque des banques fait que la décision d'offre du crédit dépend principalement de la garantie réelle et se traduit par une proportion moyenne d'environ 90% des entreprises qui sont - partiellement ou totalement - rationnées. / The study of Tunisian Small and Medium-size Enterprises (SMEs) difficulties to access to funds shows that these enterprises experience a “banking integration deficit” that can be explained by credit rationing theory. The reluctance of Tunisian banks to become involved in SMEs' financing is largely explained by the structural and financial characteristics of the Tunisian banking system whereof of the dominance of commercial banks results in a limitation of competition on the financing cost. It is also explained by the weaknesses experienced by Tunisia as regards the sharing information and the creditors legal protection throughout the financing transaction.The empirical verification of Tunisian SMEs' credit rationing on the Tunisian bank credit market is founded on an estimate of a disequilibrium model on the basis of a panel data set of 1760 Tunisian SMEs over the period 2001-2006. Results show that Tunisian SMEs, dependent on bank credit, seek to avoid the call for this source of financing every time they experience an increase in their internal resources or have recourse to trade credit. The very strong risk aversion of banks makes the credit supply decision mainly dependent on real guarantee, and results to an average proportion of 90% - partially or totally - credit rationed enterprises.

Mémoire numérisé par la Direction des bibliothèques de l'Université de Montréal.

Cette recherche, menée auprès de PME manufacturières françaises, étudie les relations entre stratégie, innovation et performance. Plus précisément, il s'agit de comprendre si des configurations spécifiques d'alignement entre la posture stratégique et le type d'innovation influencent la performance. Ce travail étudie à travers trois essais l'influence de la posture stratégique sur le profil d'innovation, l'influence de « l'effet industrie » et de « l'effet firme » en tant que contingences sur la posture stratégique, le profil d'innovation et l'alignement stratégie-innovation, et enfin, l'existence d'alignements stratégie-innovation privilégiés, en relation avec la performance. Le champ d'analyse de cette relation est étendu aux dimensions techniques, marketing et organisationnelles de l'innovation. Le modèle utilisé, fondé sur le cycle d'adaptation permanente développé par Miles et Snow, explore à la fois les conditions nécessaires pour générer un avantage concurrentiel et la dynamique de l'avantage concurrentiel dans les PME. Les résultats confirment l'existence d'alignements spécifiques entre les caractéristiques entrepreneuriales, engineering et administratives des postures stratégiques de Miles et Snow et les caractéristiques des profils d'innovation associés, et valident ainsi le rôle prédictif de la stratégie compétitive sur les comportements d'innovation des entreprises. En second lieu, les résultats soulignent l'influence distincte et complémentaire des contingences spécifiques liées au secteur d'activité et aux capacités stratégiques des entreprises sur la relation stratégie-innovation / This doctoral research, conducted on French manufacturing SMEs, investigates the relationship between competitive strategy, innovation, and performance. More specifically, the purpose of this work is to understand whether specific patterns of alignment between competitive strategy and innovation influence firm performance. We propose to explore, in three essays, firstly, the influence of strategic posture on innovation behavior, and the existence of strategy-innovation alignments. Secondly, we explore the influence of industry effects and firm's specific effects on strategic posture, innovation behavior, and on strategy-innovation fit. Thirdly, this research investigates the implication of fit between strategic posture and innovation behavior from a performance perspective. The research enhances the scope of analysis of this relationship to the technical but also marketing and organizational dimensions of innovation. Our model, stemming from the rationale of Miles and Snow's adaptive cycle (1978), contributes to further understanding the content - the conditions for achieving competitive advantage - and the process - the dynamics – dimensions of competitive advantage in small businesses. First, results confirm the existence of differentiated alignments between the Entrepreneurial, Engineering and Administrative characteristics of Miles and Snow's strategic postures and the characteristics of their respective innovation behavior, thus supporting the predictive validity of competitive strategy on firms' innovation behavior. Second, results highlight the influence of distinct but complementary industry and firm contingencies on the strategy-innovation relationship

Les PME sont en France la cible de nombreuses sollicitations depuis plus de trente ans. Les opérations de conseil se sont particulièrement intensifiées auprès de ces petites entreprises afin de les rendre plus performantes. Sous l‟impulsion des pouvoirs publics, des programmes d‟accompagnement spécifiques leur sont proposés au cours de ces dernières décennies. Notamment, le modèle de la gestion des compétences qui est présenté, à la fin des années quatre-Vingt-Dix, comme la voie à suivre pour faire face aux enjeux de la mondialisation et de la compétitivité. La diffusion de ces nouvelles normes organisationnelles s‟effectue par le biais d‟une nébuleuse d‟acteurs. Parmi ces formes de conseil, quel rôle jouent les organisations intermédiaires, à la fois prescriptrices et productrices de dispositifs institutionnalisés d‟incitation à la GRH ? Ces dispositifs sont-Ils actionnables ? Quels impacts ont ces approches dans les entreprises et plus particulièrement dans les plus petites d‟entre elles ? Ces opérations de conseil modifient-Elles les pratiques des dirigeants de PME ? Les prescriptions des consultants jouent-Elles un rôle identique, ou sont-Elles appropriées, incorporées de façon spécifique par les dirigeants, selon une diversité de trajectoires d‟appropriation liée à la pluralité des configurations de petites entreprises ? / For over thirty years, a great number of appeals have been made to SMEs. Consultancy operations have significantly intensified with regard to these companies, in order to increase their performance. Under the influence of public governance, specific recommendations and support programmes have been proposed to SMEs over the past few decades. Among these, the skills management model, which was presented at the end of the 1990s as the best path to take in order to respond to the challenges companies now face with regard to globalisation and competitiveness. The dissemination of these new organizational norms occurs through a nebula of actors. With regard to these recommendations, what is the role of intermediary organisations, which simultaneously produce and prescribe institutionalized incentive plans for Human Resources Management? Can these plans be seen as actionable? What are the impacts of these approaches on firms, and especially on the smallest firms? Do these consultancy operations modify the practices of the directors of SMEs? Do the prescriptions of consultants always play the same role, or are they incorporated and appropriated differently by company directors, in accordance with a diversity of modes of appropriation adapted to the plurality of organizational structures present in small companies?

Cette recherche propose d'étudier les facteurs qui influencent les responsables de PME dans leur choix d'internationaliser une activité. Partant de la littérature en science de gestion sur la décision, nous mettons en exergue l'influence séminale et néanmoins peu étudiée d'un déterminant de la décision : les Représentations Sociales. En contexte international, nous postulons que les décisions sont guidées par les Représentations Sociales de la mondialisation et de l'internationalisation. Ainsi, nous introduisons un modèle composé des différents déterminants endogènes de la décision d'internationaliser : les traits décisionnels internationaux (Représentations Sociales et attitude vis-à-vis de la mondialisation et de l'internationalisation) et les traits décisionnels classiques (tolérance à l'ambigüité, intuitivité et proactivité). Afin de valider ce modèle, nous adaptons une méthode originale permettant de mesurer les comportements décisionnels en concomitance avec les profils de répondants : la Méthode Des Scénarios. Celle-ci découle sur la conception, le test, et la validation d'un instrument de mesure évaluant les décisions et les profils de répondants. Le terrain est constitué de 33 participants, pour les phases qualitatives, et de 149 responsables de PME françaises, pour la phase quantitative. Nos résultats suggèrent qu'en contexte international les décisions sont guidées par les traits décisionnels internationaux et classiques. Nous montrons également que les traits décisionnels internationaux expliquent davantage la décision d'internationaliser une activité que les traits classiques / This research aims at studying the factors that influence people in charge of SME in their decisions to internationalize an activity. Starting from the literature about the decision in the management field, the authors highlight the seminal influence, though hardly studied, of one determinant of the decision: the Social Representations. In an international environment, the authors assume that Social Representations of globalization and internationalization influence on decision making. Thus, the authors introduce a model composed of the decision to internationalize endogenous determinants: international decision features (Social Representations and attitude towards globalization and internationalization) and classical decision features (tolerance to ambiguity, intuitivity, and proactivity). In order to validate this model, the authors adapt an original method to capture the respondents' decision behavior: The Scenario Method. It leads to design, test and validate a tool which measures decisions and respondents' profiles. The field is composed of 33 participants for the qualitative studies, and 149 top managers of French SME for the quantitative study. The results suggest that in an international context, decisions are both based on international and classical features. The authors show that international decisional features better explain decisions than classical decisions features. Furthermore, Social Representations contribute to better understand the origin of individual's position towards globalization and internationalization: for instance, respondents who are unfavorable to globalization perceive it as a source of threat and competition

Dans une perspective d’étude du financement bancaire des PME, nous proposons un examen de la relation bancaire dans le contexte français caractérisé par une culture bancaire développée et des évolutions récentes très marquées, qui ne peuvent être sans conséquence sur le comportement financier des entreprises. L’attention est portée sur un élément central, à savoir les interactions sociales entre le banquier et le chef d’entreprise. Ces interactions permettent l’échange d’informations soft, condition nécessaire à l’instauration d’un climat de confiance et, donc, à l’évaluation de la qualité des projets pour faciliter leur financement par la suite. Sur le plan théorique, notre analyse s’inscrit dans la continuité des études portant sur les difficultés de financement des PME. Après avoir souligné l’insuffisance des deux approches traditionnelles que constituent l’approche transactionnelle (standardisée) et l’approche relationnelle (relation de long terme), nous mobilisons la théorie de l’encastrement social et le concept de la confiance pour mieux appréhender la relation d’emprunt. Sur le plan méthodologique, l’étude consiste en une enquête exploratoire menée auprès d’un échantillon composé de banquiers et de chef d’entreprises. L’enjeu est de montrer la pertinence du triptyque -encastrement social, confiance, spécificités des PME-, en tant que référentiel théorique à la problématique du processus de financement bancaire. / In the French context, banks play an essential role in financing firms, especially small and medium enterprises (SMEs) since they have more difficulties accessing equity capital markets. The process used by banks to decide whether and how much to lend relies on different lending technologies and banks usually tend to use more than one technology at a time (Berger and Udell, 2006). Among the various lending technologies, relationship lending has a peculiar role. However, research on relationships lending pays only marginal attention to the role of social ties and trust on financing conditions for SMEs. Social relationships literature suggests that the more commercial transactions between a firm and the bank it borrows from are embedded in social attachments, the more expectations of trust and reciprocity shape transacting. Thereby, it would promote governance benefits and transfers of soft information (Uzzi, 1999). Thus, these relationships can play an Important role in reducing agency problems, moral hazard, adverse selection and transaction costs as well as the costs of monitoring and control. The present exploratory study is an attempt to fill this gap by investigating how social interaction affects the terms of loan financing for SMEs (credit access, interest rate, guarantees, defaults). It is based on a survey of bank lending managers and entrepreneurs.