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: A handbook for the entire value chain
No full textThis book presents an overall picture of both B2B and B2C marketing strategies, concepts and tools, in the aeronautics sector. This is a significant update to an earlier book successfully published in the nineties which was released in Europe, China and the USA. It addresses the most recent trends such as social marketing and the Internet, customer orientation, project marketing, and concurrent engineering, coopetition, and extended entreprise. Aerospace Marketing Management is the first marketing handbook richly illustrated with executive and expert inputs as well as examples from parts suppliers, aircraft builders, airlines, helicopter manufacturers, aeronautics service providers, airports, defence and military companies, and industrial integrators (tier-1, tier-2). This book is designed as a ready reference for professionals and graduates from both Engineering and Business Schools
Private Money” versus “couple money” in couple decisions: An experiment on money attitude under risk and over time
No full textInternational audienc
Le développement du contrôle de gestion environnemental: institutionnalisation, adoption et pratique
No full textThis dissertation explores the notion of environmental management accounting innovation and aims to explore how they are created, if they are adopted or not into companies and the consequences thereof, and finally how they are practiced. Research methods combine participant observation, semi-structured interviews and secondary data. This dissertation is composed of three articles that together explore the different facets of management accounting innovations. The first article tackles the question of how innovations get created and on their path to institutionalization. The focus is on the actors and their strategies, the who and how of the institutionalization process. Through an in-depth case study of one organization, the second article uncovers the process of the non-adoption of a carbon accounting methodology. The third article analyzes the practices surrounding an accounting innovation in a multinational.Overall, this dissertation makes three main theoretical contributions on the specific institutional work developed by elite, the role of internal legitimacy in organizational legitimacy, and on the processes of co-emergence of new practices. This research on EMA innovations also contributes to further understanding how sustainable development can be pursued through accounting in organizations.Cette thèse explore la notion d’innovations en contrôle de gestion environnemental et vise à explorer la façon dont elles sont créées, si elles sont adoptées ou non dans les entreprises et les conséquences de l’adoption, et enfin comment elles sont pratiquées. Les méthodes de recherche combinent l'observation participante, les entretiens semi-directifs et des données secondaires. Cette thèse est composée de trois articles qui explorent ensemble les différentes facettes de l'innovation en contrôle de gestion. Le premier article aborde la question de comment les innovations sont créées et leur processus d’institutionnalisation. L'accent est mis sur les acteurs et leurs stratégies, le qui et le comment du processus d’institutionnalisation. Grâce à une étude de cas approfondie d'une organisation, le deuxième article révèle le processus de non-adoption d'une méthodologie de comptabilité carbone. Le troisième article analyse les pratiques entourant une innovation en contrôle de gestion dans une multinationale .Dans l'ensemble, cette thèse fait trois principales contributions théoriques sur le travail institutionnel spécifique développé par les élites, le rôle de la légitimité interne dans la légitimité organisationnelle, et sur les processus de co-émergence de nouvelles pratiques. Cette recherche sur les innovations en contrôle de gestion environnemental contribue également à mieux comprendre comment le développement durable peut aussi être atteint à travers la comptabilité dans les organisations
La mesure de la performance socio-environnementale : légitimation et mises à l'épreuve
No full textoai:HAL:hal-00999672v1International audienceCe manuscrit vise à mieux comprendre la façon dont les organismes de mesure de la performance socio-environnementale légitiment leur nouvelle pratique. En se basant sur certains éléments de la sociologie de la traduction, la présente étude cherche à explorer, notamment, les stratégies déployées par lesdits organismes pour construire et légitimer leur expertise en la matière. L'étude ne se limite pas aux articulations stratégiques mises en place par les organismes - mais elle couvre également leur mise en œuvre et leurs effets au sein du champ, notamment sur les entreprises scrutées et les parties prenantes. Lesdits effets ne sont pas abordés qu'en fonction de la constitution de réseaux d'appui au cœur de la sociologie de la traduction, mais également d'un point de vue pouvoir disciplinaire et résistance. L'analyse des données collectées fait état des stratégies mobilisées au sein des organismes de mesure pour établir des réseaux d'appui à l'égard de leurs revendications d'expertise. Les résultats indiquent également que les mesures produites agissent souvent comme des technologies normalisatrices, dans la mesure où elles participent à la formation de corporations et de parties prenantes relativement dociles, celles-ci ayant habituellement tendance à se conformer aux dictats des organismes de mesure. Autrement dit, au sein des auditoires, on prend largement pour acquis les capacités des organismes à fournir des représentations relativement justes des réalités en matière de performance socio-environnementale. Ultimement, nous nous interrogeons sur les facteurs qui participent à ce vent de conformisme au sein du champ
Marketing Business to Business
No full textThe Handbook Reference for BtoB Marketing" "Business to Business Marketing" is the reference handbook for years in the French speaking countries. It encompasses the diverse BtoB contexts and combines the most recent academic research to the best business practices. Hence it is an operational guide to better adapt the marketing techniques and tools to professional targets. Written by experts, Business to Business Marketing provides all the steps of the Marketing Approach in an exhaustive and operational way: * The "surveys marketing" (market watch, innovation management, segmentation) * The "strategy marketing" (positioning, marketing plan and strategic matrices) * The "operational marketing" dealing with the elaboration of the offering (innovative product/service, pricing, sales management),and its valorization (communication, lobbying, networking). Moreover this book is enhancing the increasing role played by the final user in the BtoB value chain. Beside the direct customer organization, three other target types are to be taken into account: * The employees of the customer organization - B to B to Employee (BtoBtoE) * The consumers of the customer organization - B to B to Consumer (BtoBtoC) * The users of the customer organization (energy, transportation utilities, administration...) - B to Administration to User (BtoAtoU). In the business context, customers and diverse stakeholders as well might be targeted, especially in project marketing environment, and complex selling processes, both in terms of relational and transactional activities. Additionally, the recent trends in e-communication are developed, including the use of Internet and Social Medias. Pedagogically oriented, the book is user-friendly, based on numerous examples and business cases, from different sectors and companies (IT, telecom, building industry, aeronautics, catering, car equipment, consultancy, etc.). It presents a lot of visual illustrations. Each chapter encompasses questions and a dedicated business case, delivering an efficient and attractive handbook.Véritable livre de référence en matière de marketing interorganisationnel, conçu par les spécialistes du sujet, Marketing Business to Business traite de manière exhaustive et opérationnelle tous les thèmes fondamentaux du marketing appliqués aux entreprises fournissant d'autres organisations privées ou publiques. Parmi ses points forts : * les études (veille & détection d'affaires, segmentation) * la stratégie (positionnement, plan marketing & matrices stratégiques) * l'élaboration de l'offre (innovation produit/service, pricing, efficience commerciale), sa valorisation et sa diffusion (communication, lobbying, networking). Parfaitement actualisée, cette nouvelle édition met l'accent sur le rôle plus que jamais fondamental du destinataire final dans toute stratégie marketing et relationnelle BtoB. Outre l'organisation cliente, cible du BtoB " classique " et largement analysée dans l'ouvrage, les auteurs soulignent trois autres types de cibles et donc de démarche marketing : * les salariés de l'organisation cliente - B to B to Employee (BtoBtoE) * les clients de l'organisation cliente - B to B to Consumer (BtoBtoC) * les usagers de l'organisation cliente (services publics, administration...) - B to Administration to User (BtoAtoU) C'est bien désormais l'écosystème d'affaire et la relation aux différentes parties prenantes qui sont les moteurs du marketing BtoB, qu'il s'agisse de projets ou d'affaires complexes, de marketing industriel récurrent ou de BtoB de grande diffusion s'appuyant sur Internet et le " social selling ". Particulièrement pédagogique, ce livre est illustré de très nombreux exemples, tirés de secteurs et d'entreprises très variés (informatique, télécoms, bâtiment, aéronautique, restauration, automobile, conseil, etc.). Il offre également une sélection de visuels, des questions et des minicas, et constitue un manuel aussi efficace qu'attractif
The maturity of supply chain sustainability disclosure from a continuous improvement perspective
No full textInternational audiencePurpose– From a continuous improvement perspective, the purpose of this paper is to investigate the levels of maturity attained by organisations in reporting their supply chain (as well as non-supply chain) sustainability initiatives. It also investigates the extent to which supply chain sustainability (SCS) disclosure varies between different business sectors, as well as the degree of interconnection between various sustainability criteria. Subsequently, it proposes an improvement framework for reporting and implementing sustainability initiatives across the supply chain.Design/methodology/approach– To carry out this investigation, corporate sustainability reports of selected companies in ten different industries are downloaded and assessed. The paper uses content analysis and principal component analysis to study the disclosure maturity levels of the different industrial sectors.Findings– The paper's results show that the disclosure maturity level is higher in business-to-consumer industries than in business-to-business industries on both the social and environmental dimensions. The paper also shows that the highly polluting energy sector is the least advanced in disclosing SCS initiatives. Generally speaking, there is no clear pattern in the way organisations disclose sustainability information. The conclusion is that sustainability disclosure is not yet homogeneously structured across different business sectors and organisations are yet to attain the “adult” maturity age.Originality/value– Very few researchers can claim to have investigated the maturity levels of SCS disclosure from a continuous improvement perspective. This is probably due to the absence of a universally accepted framework that clearly defines the scope of sustainability. The paper tries to fill this gap by proposing a framework that would not only help researchers to study SCS and stakeholders to read sustainability reports, but would also enable practitioners to improve the quality and reliability of the data disclosed, especially as they apply to the supply chain
Privacy, E-Commerce, and Data Security
No full textInternational audienceThis article reviews important legal developments during 2012 in the fields of privacy, e-commerce, and data security. A special focus has been made on European developments, in light of changes around a new proposed privacy framework, and a new section on Asia-Pacific developments has been added this year
One Year and Loads of Data Later, Where Are We? An Update on the Proposed European Union General Data Protection Regulation
No full textInternational audienceThis article reviews the European Union’s Proposed General Data Protection Regulation (GDPR) one year after the European Commission proposed it. Reactions to the GDPR from EU Member States, the Article 29 Data Protection Working Party (WP29), the relevant European Parliament committees and the Council of the European Union are analyzed and the legislative action on the GDPR to date is traced. Furthermore, proposed amendments to the GDPR by the leading parliamentary committee – Civil Liberties, Justice and Home Affairs (LIBE) -- are detailed, notably in the areas of expanded scope of the GDPR, personal data breach notifications, consent to and legitimate bases for processing, data portability and the right to be forgotten, data protection officers (DPOs), and cross-border data transfers, among others. Finally, steps to prepare for the eventual adoption of the GDPR are set out
L’influence des parties prenantes sur les coûts environnementaux : l’exemple des coûts de désamiantage
No full textInternational audienceDrawing on the stakeholder salience theory initially developed by Mitchell et al. (1997), this article analyses the influence of various stakeholders on managers' perception of environmental costs. These costs are no longer seen as a set of expenses driven by technological choices but rather as the result of stakeholders' influence. The findings of four case studies on asbestos removal show a strong link between perceived stakeholders attributes (power, legitimacy and urgency) and stakeholders influence on environmental costs. This article contributes to Environmental Management Accounting research by proposing a typology of environmental costs based on a dynamic view of stakeholders influence.En mobilisant la théorie de l'importance des parties prenantes de Mitchell et al. (1997), cet article met en évidence l'influence des parties prenantes sur la perception des managers et donc sur le coût des opérations environnementales. Le coût environnemental n'est alors plus un ensemble de dépenses imposé du fait d'opérations techniques mais le produit de l'influence des parties prenantes. Pour montrer cela, la recherche s'appuie sur quatre études de cas qui explorent différentes opérations de désamiantage. Cet article met en évidence deux apports. Il souligne en premier lieu le lien entre les attributs perçus des parties prenantes (en nombre et en intensité) et l'influence de ces dernières sur les coûts environnementaux. Il contribue ensuite aux travaux sur I 'Environmental Management Accounting en proposant une typologie des coûts environnementaux qui intègre les dynamiques induites par l'influence perçue des parties prenantes
Freedom and responsibility for French universities: from global steering to local management
No full textInternational audiencePurpose : This paper seeks to extend the understanding of how formal management control systems (MCSs) contribute to the construction of performance management systems (PMSs) in the French higher education (HE) sector. Design/methodology/approach : Empirical data are gathered both at the global level and at the local (university) level through an in‐depth case study. This allows a dynamic multi‐level analysis based on a neo‐institutional framework. Findings: This article shows how formal MCSs contribute to the institutionalisation of a wider PMS at the global level of the HE sector. The social context then has a determining influence on universities, through the diffusion of values and norms drained by formal MCSs, calling into question the effectiveness of the autonomy supposed to be given to universities under the new PMS. Moreover, within universities, the complex interactions between MCS and PMS resulting from learning, political interactions and conflicts of values, lead to still uncertain outcomes. Research limitations/implications: The paper focuses on one main case‐study, which is still undergoing change. Analysis could be reinforced by further longitudinal and comparative research. Social implications Steering organisations within a framework where the State defines strategic priorities requires both appropriate performance indicators and a dialogue allowing objectives to be shared at both the social and local levels. Originality/value: Institutionalisation of MCSs and accountability are discussed in the specific French context of cultural centralisation