« On n’est pas des magiciens » : Le contrôleur, facilitateur de compromis dans le processus de commensuration Dans cet article, nous définissons le contrôleur de gestion comme un « facilitateur de compromis » pour comprendre son influence dans le processus de commensuration des organisations et de leurs activités. Le « facilitateur de compromis » […]
Category: Axes de recherche
E-commerce et économie digitale: la tentation d’éviter l’impôt sur le travail?
E-commerce and labour tax avoidance This study evidences one of the adverse effects of e-commerce on labour tax avoidance, and more precisely in the loss of firms’ social security contributions. With a sample of French e-commerce and traditional retail firms, researchers find that labour tax avoidance is significantly higher in e-commerce than in traditional retail […]
Entreprise d’e-commerce: une plus grande envie d’évitement de l’impôt et d’évasion fiscale?
An empirical examination of the influence of e-commerce on tax avoidance in Europe This paper reports an empirical analysis of the influence of e-commerce business practices on tax avoidance. Using a sample of European parent firms in the retail trade industry from 22 different countries, the researchers find empirical evidence that e-commerce firms are significantly […]
Existe-t-il un lien entre l’enracinement managérial et la performance de l’entreprise? Une recherche du côté des entreprises familiales tunisiennes.
Firm performance and managerial entrenchment: the case of Tunisian family firms. This study aims to verify empirically, in the case of a group of family firms in Tunisia, the effect of managerial entrenchment on firms’ performance. The results of the principal component regression show that the entrenchment concept is well explained by two dimensions: ‘experience […]
