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Impact of the integration of tactical supply chain planning determinants on performance
No full textInternational audienceIn fulfilling customers' orders, one of the goals of tactical supply chain planning is to satisfy the customers in terms of delivery efficiency, delivery quantity accuracy and on-time delivery. These performance objectives can be impacted by the way firms plan each of the three phases of the supply chain: procurement, production and distribution. Though the link between each of these phases and supply chain performance has been studied in extant literature, very few authors have considered all three phases at the same time. By adopting an integrated approach, this paper therefore aims to study the manner in which, taken together in one model, the planning determinants of the different phases impact on supply chain performance. It is important for managers to understand, from a holistic and integrated perspective, how a given combination of the planning determinants of the supply chain functions impacts positively or negatively on the performance of the supply chain. To carry out this study, this paper starts by proposing an integrated framework that is based on the SCOR model and the customer order decoupling point (CODP), followed by a five-step methodology for tactical supply chain planning. Then, using an analytical model and simulations, and based on a numerical example, it shows how the proposed methodology can be applied in a given decision-making situation. Our results enabled to identify the worst and the best combinations of planning determinants. (C) 2014 The Society of Manufacturing Engineers. Published by Elsevier Ltd. All rights reserved
La construction identitaire de l’auditeur : Unedynamique processuelle au coeur del’institutionnalisation
No full textInternational audienceAccording to Empson and Chapman(2006), Big audit firms’ regulation is based on theprinciple of “Up-or-Out”. However, because of therecent economic crisis, Big audit firms appear nolonger able to keep their promises of promotion. So,what does it mean to be recognized as a “good”auditor in this new institutional order? One mustask questions about the role of identity work in thisinstitutional change. We attempt to answer thefollowing research question: by what means doesauditor identity work help maintain or disruptinstitutional order in auditing? The literature oftencharacterizes identity as the consequence ofinstitutional change (Creed et al., 2010; Lok, 2010).But Hwang and Colyvas (2011, p. 63) suggest thatthe influence of identity construction remainsunder-examined in analyses of institutional work.To address this gap, we propose to analyze theinfluence of auditor identity work oninstitutionalization. Through an ethnographic studyand semi-structured interviews with auditors frombig audit firms, we analyze an unexaminedproblematic identity situation: promisedprofessional advancement that was halted byeconomic problems and that poses identitychallenges for the auditors interviewed.Les grands cabinets d’audit sonthistoriquement régulés d’après le système du « Upor Out » (Empson et Chapman, 2006). Cependant, àcause de la récente crise économique, ils nesemblent plus capables de tenir leurs promesses depromotions annuelles prévues par ce système. Parconséquent, comment se définit un « bon » auditeurdans ce nouvel ordre institutionnel ? En d’autrestermes, quel rôle joue le travail identitaire del’auditeur dans la production de ce nouvel ordreinstitutionnel ? Pour répondre à cette question, nouscherchons à comprendre par quels moyens le travailidentitaire des auditeurs peut-il maintenir ou faireévoluer l’ordre institutionnel dans l’audit. Lalittérature définit souvent l’identité comme laconséquence du changement institutionnel (Creed etal., 2010 ; Lok, 2010). Hwang et Colyvas (2011,p.63) suggèrent cependant que l’influence de laconstruction identitaire sur le changementinstitutionnel est encore largement sous-étudiéedans la littérature. Nous cherchons ainsi àcontribuer à cette limite théorique au moyen d’unerecherche qualitative, basée sur une ethnographie deterrain dans l’audit et des entretiens semi-directifsavec des auditeurs de grands cabinets
Avenger-customers » How do negative emotions drive their revenge behavior?
No full textInternational audienc
Dynamic price competition in air transport market, An analysis on long-haul routes
No full textInternational audienceWe study airline price competition on long - haul markets. Our analysis includes the two main determinant s of airline pricing strategies: average level of price and price dispersion. This joint analysis is particularly relevant on mature market where airlines face an increasing competitive pressure from incumbents and potential entrants. To lower price competition, they tend to differentiate their products and use complex discriminatory practices on the basis of their Revenue Management process . The price level and dispersion are jointly affected by a number of common factors. The level of competition and the date of booking compared to the day to departure appear to have a particular relevance. It’s much noticing that in the airline Revenue Management process these two elements are taken into consideration. Much of the models developed in the empirical literature use the information freely provided by the US DB1B database . This restricts the empirical analysis to the US market, but most obviously the restriction lies in the quarterly nature of the data . The day of purchase is not observed and the data are quarterly aggregated
A method to select a successful interoperability solution through a simulation approach
No full textInternational audienceEnterprise applications and software systems need to be interoperable in order to achieve seamless business across organizational boundaries and thus realize virtual networked organizations. Our proposition can be considered as an interoperability project selection approach and is based on three steps: (1) Modelling both collaborative business processes and potential related interoperability projects; (2) Evaluating the accessibility of each project regarding the current state of the organization; (3) Simulating each project and assessing the associated performance. These results are finally projected on a comparison matrix used as a decision support to select the most appropriate interoperability solution. An application case extracted from the French aerospace sector demonstrates the applicability and the benefits of the proposition
Delegating decisional power to objects: a consumer value model in the context of autonomous driving.
No full textInternational audienc
Le concept de données à caractère personnel : divergences transatlantiques Safe Harbor et Privacy Shield
No full textInternational audienceThis article discusses issues (in French) related to the varying concepts of personal data in the EU and personally identifiable information in the US in the context of the Safe Harbor and the Privacy Shield.Cet article traite de questions (en Français) liées aux différents concepts de données personnelles dans l’UE et aux informations personnellement identifiables aux États-Unis dans le cadre de la sphère de sécurité (Safe Harbor) et du bouclier de protection de la vie privée (Privacy Shield)
Toward a cultural (dis)intertwinement theory: Insights from social media
No full textInternational audienceSocial media provides a space where individuals and groupings with heterogeneous cultural backgrounds interact alongside various corporations. Consumer cultures and marketing cultures interact constantly and create "mixed" cultural spaces. While cultural clash and cultural standardization are the two expected outcomes, we often observe a lasting mixed structure. How is this possible? We propose a theory of cultural intertwinement which is able to explain how tension between standardization and clash is managed in consumption contexts. We use social media as a case from which we draw illustrative examples. Our theory draws mainly from practice theory and revolves around three main concepts: teleology, performativity and deontology. Our main idea is that cultural intertwinement happens when the goals (teleology) of the cultures are different but they still define their objects (deontology) in a compatible way. We explain how two cultures can intertwine but also how they can oppose
Les systèmes de contrôle de gestion, vecteurs d’une logique gestionnaire : changement institutionnel et conflits de logiques à l’université
No full textInternational audienceManagement control systems (MCS) are at the heart of New Public Management reforms, leading to the diffusion of a new managerial logic in universities where strong competing institutional logics pre-exist. Driven by a perspective centered on professional groups, this research contributes to a better understanding of the micro-foundations of the institutionalization process in organizations. The characterization of several dimensions of the logics (values, missions, source of legitimacy, governance and control) allows us to specify their compatibility and the sources of potential conflicts. Our results also show how the new formal MCS and interactions of individuals and groups around these MCS alter the representations associated with the managerial logic, and contribute consequently to its institutionalization.Les systèmes de contrôle de gestion (SCG) sont au cœur des transformations du Nouveau Management Public faisant émerger une nouvelle logique gestionnaire dans les universités, où préexistent de fortes logiques institutionnelles. Par une perspective centrée sur les groupes professionnels, cette recherche met en évidence de manière originale les mécanismes micro-organisationnels qui contribuent à la diffusion de cette logique dans l’organisation. La caractérisation des logiques en termes de valeurs, missions, sources de légitimité, modes de gouvernance et contrôle, nous permet de préciser leur compatibilité et les sources éventuelles de conflits. Nous montrons également comment de nouveaux SCG formels, et les interactions des individus et des groupes autour de ces SCG, font évoluer les représentations, contribuant à une certaine institutionnalisation de la logique gestionnaire