Centre d'Etudes et de Recherches Appliquées à la Gestion

Purpose Facing the multiplication of entrepreneurship education programmes (EEP) and the increasing resources allocated, there is a need to develop a common framework to evaluate the design of those programmes. The purpose of this article is to propose such a framework, based on the theory of planned behaviour (TPB). Design/methodology/approach TPB is a relevant tool to model the development of entrepreneurial intention through pedagogical processes. The independent variables are the characteristics of the EEP and the dependent variables are the antecedents of entrepreneurial behaviour. To illustrate and test the relevance of the evaluation methodology, a pilot study is conducted. Findings Data are consistent and reliable, considering the small scale of this experiment. The EEP assessed had a strong measurable impact on the entrepreneurial intention of the students, while it had a positive, but not very significant, impact on their perceived behavioural control. Research implications/limitations This is a first step of an ambitious research programme aiming at producing theory‐grounded knowledge. Reproduction of the experiment will allow researchers to test how specific characteristics of an EEP influence its impact and how the impact differs across several cohorts of students. Those comparisons will serve to improve a priori the design of EEP. Originality/value The new methodology is built on a robust theoretical framework and based on validated measurement tools. Its originality is about a relative – longitudinal – measure of impact over time and a particular use of the theory of planned behaviour which is seen as an assessment framework.

Abstract Three dimensional models of crystalline zones and amorphous branching zones of starch granules are reviewed. In crystallites of both A and B starch, double helices are found in pairs, and all chains are packed in parallel arrays. The pairing of double helices is identical in both polymorphs and corresponds to the interaction between double helices that has the lowest energy. The differences between A and B starch arise from water content and the manner in which these pairs are packed in the respective crystals. A transition from B starch to the A form can be accomplished by rearrangement of the pairs of double helices. The 1–6 linked amylopectin branch points occur in amorphous regions, but actually promote the formation of ordered double helices.

Purpose Supply chain resilience (SCR) is a key concept for managers who wish to develop the capacity to enhance their supply chain’s (SC’s) ability to cope with unexpected turbulence. SC digital tools are often seen as a solution that provides more visibility, anticipation and collaboration (SCR capability factors). The purpose of this paper is to investigate the link between SCR and SC digitalisation Design/methodology/approach A sample was considered with 300 managers in the field of SCM, and the results were analysed using factor analysis and structural equation modelling (SEM). SEM was employed to test the impact of the degree of digital maturity and SC digital tools on SCR. Findings SC digitalization is characterised by the degree of digital maturity and the adoption of SC digital tools. The degree of digital maturity has a strong influence on digital tool adoption. SCR is positively impacted by both the degree of digital maturity and the adoption of digital tools. Research limitations/implications The findings do not indicate which tools contribute the most to SCR. Practical implications Managers should reflect on the need to continue digitalizing their SCs if they want greater SCR in the current uncertain environment. Originality/value This is the first quantitative study that focuses on assessing the impact of the degree of digital maturity and the SC digital tools adopted on SCR. Validation of the hypotheses model confirms the positive impact of SC digitalisation on SCR for researchers and managers.

ABSTRACT We investigate the effect of various audit quality dimensions (i.e. auditor reputation and tenure, audit committee existence and independence) on earnings management in France. We thus contribute to the empirical audit quality literature in a Continental European environment that markedly differs from the USA in terms of auditing and corporate governance. The main findings are that: (1) the presence of an audit committee (but not the committee's independence) curbs upward earnings management; and (2) the presence of a Big Five auditor makes no difference regarding earnings management activities. Implications of these findings are discussed with regard to the specificities of the French auditing and governance settings. In particular, although the audit committee acts as a device to control the more egregious (i.e. income-increasing) forms of earnings management, the monitoring incentive of outside directors may be hampered by the collective board responsibility for financial reporting quality. Second, the lack of differentiation among Big Five auditors in terms of accounting conservatism is consistent with the lower litigation risk offered by the French Civil Code (vs. the US Common Law system), which is likely to eliminate the deep pockets incentive for investors.

International audience

This paper shows how a Kalman filter may be applied to the problem of setting the tap gains of transversal equalizers to minimize mean-square distortion. In the presence of noise and without prior knowledge about the channel, the filter algorithm leads to faster convergence than other methods, its speed of convergence depending only on the number of taps. Theoretical results are given and computer simulation is used to corroborate the theory and to compare the algorithm with the classical steepest descent method.

Abstract Approaching the institutional environment through its regulative component, we distinguish between shareholder‐oriented and stakeholder‐oriented countries. Identifying first this classification with the distinction between common law versus civil law countries and using a large sample of 5,716 firm‐year observations that represents 1,169 individual firms in 25 countries between 2001 and 2011, we show that Corporate Social Responsibility (CSR) significantly reduces firms’ idiosyncratic risk in civil law countries but not in common law countries. Using then a more direct classification based on shareholder and employee protection scores, our findings suggest that CSR negatively affects firms’ idiosyncratic and systematic risks only in less shareholder‐oriented and more stakeholder‐oriented countries, respectively. These findings are similar in the different components of CSR with two notable exceptions: a high score in corporate governance reduces firm risk only in common law countries, and community involvement increases idiosyncratic risk in more shareholder‐oriented and less stakeholder‐oriented countries, respectively. Taken together, our results strongly support the view that the relationship between CSR and financial risk is moderated by the institutional context of the firm.

Supply chain viability (SCV) is an emerging concept of growing importance in operations management. This paper aims to conceptualize, develop, and validate a measurement scale for SCV. SCV is first defined and operationalized as a construct, followed by content validation and item measure development. Data have been collected through three independent samplings comprising a total of 558 respondents. Both exploratory and confirmatory factor analyses are used in a step-wise manner for scale development. Reliability and validity are evaluated. A nomological model is theorized and tested to evaluate nomological validity. For the first time, our study frames SCV as a novel and distinct construct. The findings show that SCV is a hierarchical and multidimensional construct, reflected in organizational structures, organizational resources, dynamic design capabilities, and operational aspects. The findings reveal that a central characteristic of SCV is the dynamic reconfiguration of SC structures in an adaptive manner to ensure survival in the long-term perspective. This research conceptualizes and provides specific, validated dimensions and item measures for SCV. Practitioner directed guidance and suggestions are offered for improving SCV during the COVID-19 pandemic and future severe disruptions.

Industrial deployment of the Internet Of Things (IOT) provides development of an ideal platform for decentralized management of warehouses. In this paper, we propose an IOT infrastructure for collaborative warehouse order fulfillment based on RFID, ambient intelligence and multi-agent system. It consists of a physical devices layer, a middleware ambient platform, a multi-agent system and an enterprise resource planning. It integrates a bottom-up approach with decision support mechanisms such as self-organization and negotiation protocols between agents based on “com-peration=competition+cooperation” concept. This approach was selected to improve reaction capabilities of decentralized management of warehouses in a dynamic environment. A collaborative warehouse example was conducted to demonstrate the implementation of the proposed infrastructure.

There is abundant literature about individual entrepreneurship (entrepreneurs) and about corporate entrepreneurship within organizations. But little is written about a related concept like Entrepreneurial Orientation (EO) in small businesses, and also, about how to describe its role in their strategic formulation. The paper attempts to identify the main attributes of the EO concept and its determinants within small business context. EO consists of three components: Innovativeness, proactiveness, and risk-taking by strategic leaders in these firms. An innovative small business wilI not be an entrepreneurial if it does not take risks or is not sufficiently proactive towards competitors and environment. After describing the emergence of this concept, the paper shows the importance of the EO as a valid strategic orientation for small businesses when they re-think their strategic analyses with Opportunity-based and Resource-based views. Adopting such orientation seems to reflect a needed conciliation between other strategic orientations (market-, technology- and stakeholder orientations) and altogether blending of them. Finally, the paper concludes with proposing some implications for future research to deepen the study (conceptually and empirically) of the EO within small business context.

Poor control of the steam generator water level in the secondary circuit of a nuclear power plant can lead to frequent reactor shutdowns. Such shutdowns are caused by violation of safety limits on the water level and are common at low operating power where the plant exhibits strong nonminimum phase characteristics and flow measurements are unreliable. There is, therefore, a need to systematically investigate the problem of controlling the water level in the steam generator in order to prevent such costly reactor shutdowns. The paper presents a framework for addressing this problem based on an extension of the standard linear model predictive control algorithm to linear parameter varying systems.

International audience

As widely documented in academic literature, family businesses perform better and enjoy a sounder financial structure than non-family businesses, a trend that applies to Japan as well, which is the context of this paper. Therefore, conventional wisdom suggests that family businesses should recover better or more easily from an economic downturn and persist in their stronger performance. This study tests this hypothesis, especially in reference to the current global economic crisis, by drawing lessons from the Asian crisis of 1997, for which relevant data are available. The study pertains specifically to the case of Japanese family and non-family companies. The empirical investigation uses a matched pair methodology, which allows for strong controls of size and industry variables. The sample consists of 98 carefully selected pairs (one family and one non-family) of firms that are of the same size and from the same industry. According to the results, family businesses achieve stronger resilience both during and after an economic crisis, compared with non-family businesses. They resist the downturn better, recover faster, and continue exhibiting higher performance and stronger financial structures over time.

handbook of Research, Entrepreneurship Education

Purpose Accounting researchers have frequently borrowed theories and methods from other disciplines. A noteworthy importation movement in recent decades involves the work of French intellectuals and philosophers, not least Pierre Bourdieu. This paper aims to contribute to the sociology of the accounting discipline by examining how Bourdieu's works have been translated into the domain of accounting research. Design/methodology/approach The investigation is articulated through three modes of analysis. First, it evaluates Bourdieu's recognition in the domain of accounting research, through an examination of the extent to which Bourdieu's writings are cited in accounting articles. Focusing on accounting articles which rely significantly on Bourdieu's thought, the paper then examines which of his publications have been mobilized, and how researchers have articulated his ideas in studying accounting phenomena. The third line of inquiry addresses the extent to which accounting researchers have used Bourdieu's core concepts holistically, that is to say in mobilizing simultaneously the concepts of field, capital and habitus. Findings Several of the studies which rely significantly on Bourdieu have employed his work holistically, while others have not. Moreover, about half of the studies reviewed in the paper are characterized by a gap between Bourdieu's view of academic research as a support to political and social causes debated in the public arena versus a more dispassionate approach to research. While it is difficult to be conclusive about the implications of these translational gaps, they nonetheless make one aware of some central epistemological issues: Should accounting researchers be more concerned about bringing “the achievements of science and scholarship into public debate”? What are the pros and cons of drawing upon ideas from politically‐engaged intellectuals in order to conduct research characterized by political dispassion? Does it make sense to use certain concepts excerpted from a comprehensive system of thought in a piecemeal way? Originality/value The paper mobilizes and develops the notion of translation in investigating an interdisciplinary movement.

Purpose The technology acceptance model (TAM) has been one of the most influential theories in the information technology literature, but it has not been used in the marketing literature to understand consumer acceptance of international web sites. Thus, the purpose of this study is to use TAM to study international consumers' acceptance and use of MNEs web sites designed specifically for their country. Design/methodology/approach This study applies and extends the TAM to study the B2C international web sites of American and Japanese MNEs for Brazilian, German, and Taiwanese consumers. In total, there were 2,243 usable questionnaires and the structural equation modeling method was used to analyze the data. Findings This study provides strong support for the applicability of TAM in explaining international web site usage in Brazil, Germany, and Taiwan and shows that cultural adaptation is an important explanatory variable that should be included in the TAM when exploring cross‐cultural issues. Originality/value The value of this paper is that it not only extends the use of TAM to study user acceptance of international e‐commerce web sites, but also sees how the cultural adaptation of international web sites impacts the attitude and the purchase intention of consumers.

Abstract This paper analyzes the relationship between students' motivations and their intention to participate in study abroad programs using a model based on expectancy theory.We surveyed U.S., Chinese and French business students who studied in their home countries. Results suggest that certain motivations are common among students from the three countries. We found that the direction of the relationship between motivations and the intent to study abroad varied among the three countries, that nationality moderates all of the relationships, and that different levels of the barriers moderate the relationship between motivations and the intention to study abroad.

City logistics is one of the significant branches of supply chain management, dealing with the logistics and transportation activities in urban areas. This research area has recently appropriated an exponential growth of publications. This paper presents a bibliometric analysis along with a systematic literature review to organise the results of surveying more than 370 papers and research works published since 2010. We identify the top contributing research topics. The most common keywords used in the city logistics literature are referred to in order to propose six research categories identifying the main innovative research perspectives.

With the development of new technologies, and particularly information and communication technologies (ICTs), teams have evolved to encompass new forms of interaction and collaboration. By focusing on the communicative dimensions of global virtual teams, this paper demonstrates that e-collaboration is more than a technological substitution for traditional face-to face collaboration. It places special emphasis on the importance of structuring activities for balancing electronic communication during e-collaboration (i.e., videoconference, email, chat session, distributed use of group support system) to bridge cultural and stereotypical gaps, to increase profitable role repartition between the participants, and to prevent and solve conflicts. During the past four years, the authors have developed a project involving hundreds of participants from different national cultures working together for six weeks on a specific project. In this paper, we present our experiences and draw conclusions, giving special attention to the structure of the electronic communication required to support efficient virtual teaming in education and industry.

Recent observational data (turbulence variables by sonic anemometers and three-dimensional flow pattern by Doppler lidar), obtained during the Cooperative Atmosphere Surface Exchange Study field campaign in October 1999 (CASES-99), show evidence of a layered structure of the near-neutral surface layer: (i) the eddy surface layer (ESL), which is the lower sublayer where blocking of impinging eddies is the dominating mechanism; and (ii) the shear surface layer (SSL), which is an intermediate sublayer, where shear affects the isotropy of turbulence. The origin of the eddies impinging from aloft (probably from the SSL) down to the ESL is preliminarily addressed in this study, since the Doppler lidar data show evidence of linearly organized eddies embedded in the surface layer (i.e., about 100-m vertical extent) and horizontally spaced by about 300 m. This is consistent with theories predicting that the primary mechanism of eddy motion in high Reynolds number wall layers is "top-down." The layered structure of the surface layer also has a visible effect on vertical profiles of vertical velocity variance (w2) and momentum transport. In the ESL, w2 scales as z2/3 while it is constant or slightly decreases within the SSL. Concerning momentum transport, ejections contribute identically to the momentum flux as do sweeps in the ESL, whereas in the SSL, ejections give about 50% higher relative contribution.