Suchergebnisse

In the economic, political, social and financial context that has been a feature of the early 21st century, factors such as the deregulation of markets and commercial practices and the growing interconnection of markets have resulted, virtually inevitably, with Small and Medium-Sized Enterprises having to get to grips with the phenomenon of internationalisation. This challenge is having inescapable consequences on the organisation and day-to-day operation of SMEs, forcing them in particular to make their management practices more professional, especially in terms of implementing systematic control procedures into their activities. SMEs have also had effectively to introduce a multicultural dimension linked closely to the internationalisation of their business to their management practices and processes, and to their way of making strategic choices. These changes are having an effect on the tools, rules, lines of conduct, internal directives, informal practices, etc. that together make up the system of processes deployed by SME managers to enable their companies to be managed with regular and recurrent performance in mind. This is characterised in particular by the fact that they need to be capable of achieving the financial, manufacturing and employment-related objectives that they set themselves. The aim of this contribution is to identify, through a structured framework of analysis, what the implications are that internationalisation may have on the system of processes within SMEs that are performing well. It is based on a summary of the elements highlighted in the specialist scientific and business literature devoted to the impact of internationalisation in the context of an SME. It is structured and uses the modelling of the (non-)performance of the SME proposed by Crutzen and Van Caillie (2009) as its organisational framework ; Peer reviewed

Dans le contexte économique, politique, social et financier qui a marqué le début du XXIème siècle, les phénomènes de dérégulation des marchés, de large déréglementation des pratiques commerciales et d'interconnexion croissante des marchés ont eu notamment pour conséquence, pour la Petite ou Moyenne Entreprise, une confrontation quasi inévitable au phénomène de l'internationalisation. Cette confrontation a des conséquences inéluctables sur l'organisation et le fonctionnement quotidien de la PME, l'obligeant notamment à une professionnalisation significative de ses pratiques de gestion (notamment en termes de mise en oeuvre de procédures systématiques de contrôle de ses activités) et à une intégration effective, dans ses pratiques et processus de gestion et dans l'élaboration de ses choix stratégiques, de la dimension multiculturelle inévitablement liée intimement au phénomène de l'internationalisation des activités. Ces conséquences se répercutent elles-mêmes sur les outils, les règles, les lignes de conduite, les directives internes, les pratiques informelles . qui constituent ensemble le système des processus mis en oeuvre par les dirigeants de la PME pour permettre sa gestion dans une perspective de performance régulière et récurrente, caractérisée notamment par le fait qu'elle soit capable d'atteindre de manière continue les objectifs financiers, industriels ou sociétaux qu'elle s'assigne. La présente contribution a pour but d'identifier, en ayant recours à un cadre d'analyse structuré, les implications que le phénomène de l'internationalisation peut avoir sur le système des processus de la PME performante. Elle se base sur une synthèse des éléments mis en évidence dans la littérature scientifique et professionnelle spécialisée consacrée à l'impact de l'internationalisation en contexte PME, structurée en prenant comme cadre organisateur la modélisation de la (non-)performance de la PME proposée par Crutzen et Van Caillie (2009). ; In the economic, political, social and financial context that has been a feature of the early 21st century, factors such as the deregulation of markets and commercial practices and the growing interconnection of markets have resulted, virtually inevitably, with Small and Medium-Sized Enterprises having to get to grips with the phenomenon of internationalisation. This challenge is having inescapable consequences on the organisation and day-to-day operation of SMEs, forcing them in particular to make their management practices more professional, especially in terms of implementing systematic control procedures into their activities. SMEs have also had effectively to introduce a multicultural dimension linked closely to the internationalisation of their business to their management practices and processes, and to their way of making strategic choices. These changes are having an effect on the tools, rules, lines of conduct, internal directives, informal practices, etc. that together make up the system of processes deployed by SME managers to enable their companies to be managed with regular and recurrent performance in mind. This is characterised in particular by the fact that they need to be capable of achieving the financial, manufacturing and employment-related objectives that they set themselves. The aim of this contribution is to identify, through a structured framework of analysis, what the implications are that internationalisation may have on the system of processes within SMEs that are performing well. It is based on a summary of the elements highlighted in the specialist scientific and business literature devoted to the impact of internationalisation in the context of an SME. It is structured and uses the modelling of the (non-)performance of the SME proposed by Crutzen and Van Caillie (2009) as its organisational framework ; Peer reviewed

This study discusses seven proposals allowing to increase the efficiency of administrative and legal measures taken by Belgian Public Authorities to prevent and to tackle with the difficulties encountered by entrepreneurs confrontated to the first steps of a business decline. ; 1ère édition

Résumé Au vu de la conscientisation progressive des consommateurs et des entreprises aux enjeux environnementaux et sociaux, le rôle de l'entreprise dans la société s'est progressivement élargi. La mission de l'entreprise ne se limite plus seulement à l'atteinte d'objectifs financiers à court ou à moyen terme pour satisfaire ses actionnaires mais elle inclut également aujourd'hui des préoccupations sociétales qui visent à promouvoir la durabilité de l'entreprise et de son environnement à plus long terme. Parallèlement à cette évolution du rôle de l'entreprise dans la société, le concept de performance de l'entreprise s'est modifié : la vision traditionnelle de la performance qui se limite à une vision financière à court terme de l'entreprise est progressivement remplacée par une vision plus large, plus globale et tridimensionnelle de la performance (Reynaud, 2003), c'est-à-dire incluant l'atteinte non plus uniquement des objectifs économiques de l'entreprise mais des trois catégories d'objectifs du développement durable (économiques, sociaux et environnementaux). Dans ce contexte, depuis quelques années, une série de chercheurs ont analysé comment les outils traditionnels du contrôle de gestion, outils de pilotage et de mesure de la performance, peuvent être adaptés pour prendre en compte une vision plus globale de la performance de l'entreprise. Cet article propose une revue des principales contributions montrant l'importance et les enjeux de la prise en compte de ces deux dimensions, prônées par le Développement Durable, dans les systèmes de contrôle de gestion des entreprises. Plus spécifiquement, après avoir constaté les limites de nombreux outils pour piloter et mesurer adéquatement la performance globale des entreprises, ce papier met en évidence les avantages présentés par la Balanced ScoreCard (BSC), un outil de contrôle de gestion développé par Kaplan et Norton (1992) et mondialement reconnu, pour prendre en compte ces nouvelles dimensions au sein de l'entreprise. Cet article expose ensuite comment cet outil peut être adapté afin de piloter et mesurer le plus adéquatement possible ces nouvelles dimensions, d'une manière intégrée ou non au système de contrôle de gestion traditionnel de l'entreprise. Deux possibilités sont particulièrement finalement envisagées: le découplage ou l'intégration des aspects sociétaux aux aspects traditionnels. Une analyse critique des principaux enseignements des recherches précédentes ainsi que des différentes possibilités d'adaptation de la BSC clôture finalement ce papier.

International audience ; Our communication is essentially a state of the literature that aims (1) to present the different aspects of the concept of the performance of the local collectivities (2) to sketch the different tools of performance used in the local collectivities and (3) to see to what finalities and missions they answer. This state of the literature allowed us to note that all indicators of performance and all tools of piloting of the performance in force in the classic organizations can also be adapted to the local collectivities. He/it is evident from the literature that at all times the budget is the tool the more used. Of other modern tools as the benchmarking, the control panel and the balanced scorecard are more and more in vogue in the local collectivities. These different tools are used in three finalities: ethical, economic and political. ; Notre communication est essentiellement un état de la littérature qui vise (1) à présenter les différents aspects du concept de la performance des collectivités locales (2) à esquisser les différents outils de performance utilisés dans les collectivités locales et (3) voir à quelles finalités et missions ils répondent. Cet état de la littérature nous a permis de constater que tous les indicateurs de performance et tous les outils de pilotage de la performance en vigueur dans les organisations classiques peuvent être adaptés aussi aux collectivités locales. Il ressort de la littérature que de tout temps le budget est l'outil le plus utilisé. D'autres outils modernes comme le benchmarking, le tableau de bord et le balanced scorecard sont de plus en plus en vogue dans les collectivités locales. Ces différents outils sont utilisés dans trois finalités : éthique, économique et politique.

Our communication is essentially a state of the literature that aims (1) to present the different aspects of the concept of the performance of the local collectivities (2) to sketch the different tools of performance used in the local collectivities and (3) to see to what finalities and missions they answer. This state of the literature allowed us to note that all indicators of performance and all tools of piloting of the performance in force in the classic organizations can also be adapted to the local collectivities. He/it is evident from the literature that at all times the budget is the tool the more used. Of other modern tools as the benchmarking, the control panel and the balanced scorecard are more and more in vogue in the local collectivities. These different tools are used in three finalities: ethical, economic and political. ; Peer reviewed

International audience ; The current paper aims to test the factors that influence the design of the systems of management control in the local collectivities in Sub-Sahara Africa empirically. The factorial analysis in multiple correspondence permitted to conclude that outside of the usual organizational factors as the organizational culture, the organizational strategy, the organizational structure and the politics of management of the human resources, the legal and institutional pressures, the pressures of the financial dependence, the ethnic pressures and the religious pressures are the major key that determine the design of the Management control system in local Sub-Saharian collectivities. ; La présente communication vise à tester empiriquement les facteurs qui influencent le design des systèmes de contrôle de gestion dans les collectivités locales en Afrique au Sud du Sahara. L"analyse factorielle en correspondance multiple a permis de conclure qu"en dehors des facteurs organisationnels habituels tels que la culture organisationnelle, la stratégie organisationnelle, la structure organisationnelle et la politique de gestion des ressources humaines, les pressions légales et institutionnelles, les pressions de la dépendance financière, les pressions ethniques et les pressions religieuses sont autant de facteurs qui déterminent le design du système de contrôle de gestion de ces organisations.

The current paper aims to test the factors that influence the design of the systems of management control in the local collectivities in Sub-Sahara Africa empirically. The factorial analysis in multiple correspondence permitted to conclude that outside of the usual organizational factors as the organizational culture, the organizational strategy, the organizational structure and the politics of management of the human resources, the legal and institutional pressures, the pressures of the financial dependence, the ethnic pressures and the religious pressures are the major key that determine the design of the Management control system in local Sub-Saharian collectivities. ; La présente communication vise à tester empiriquement les facteurs qui influencent le design des systèmes de contrôle de gestion dans les collectivités locales en Afrique au Sud du Sahara. L"analyse factorielle en correspondance multiple a permis de conclure qu"en dehors des facteurs organisationnels habituels tels que la culture organisationnelle, la stratégie organisationnelle, la structure organisationnelle et la politique de gestion des ressources humaines, les pressions légales et institutionnelles, les pressions de la dépendance financière, les pressions ethniques et les pressions religieuses sont autant de facteurs qui déterminent le design du système de contrôle de gestion de ces organisations ; Peer reviewed

International audience ; The current paper aims to elaborate a theoretical research model on the determinants of the management control systems in local collectivities in Sub-Sahara Africa. A critical state of the art allowed us to conclude that (1) organizational factors and (2) non organizational factors as the global institutional framework (the legal and regulatory pressures, the financial pressures and the political pressures) and the sociocultural framework (the domestic and group pressures, the ethnic pressures and the religious pressures) are the major key determinants in the elaboration, the adoption and the efficiency of the Management control system in local Sub-Saharian collectivities. ; La présente communication vise à élaborer un modèle théorique portant sur les facteurs contextuels influençant le système de contrôle de gestion des collectivités locales en Afrique Subsaharienne. L'analyse critique de la littérature que nous avons menée a permis de conclure que (1) les facteurs organisationnels et (2) les facteurs extra-organisationnels, comme le cadre institutionnel (les pressions légales et réglementaires, les pressions financières et les pressions politiques) et le cadre socioculturel (les pressions familiales et claniques, les pressions ethniques et les pressions religieuses), y sont des déterminants essentiels de la conception, l'adoption et l'efficacité du système de contrôle de gestion de ces collectivités locales.

The current paper aims to elaborate a theoretical research model on the determinants of the management control systems in local collectivities in Sub-Sahara Africa. A critical state of the art allowed us to conclude that (1) organizational factors and (2) non organizational factors as the global institutional framework (the legal and regulatory pressures, the financial pressures and the political pressures) and the sociocultural framework (the domestic and group pressures, the ethnic pressures, the religious pressures and the pressures due to localization) are the major key determinants in the elaboration, the adoption and the efficiency of the Management Control System in local Sub-Saharian collectivities. ; Peer reviewed

Higher education institutions have been actively attempting to integrate sustainability in their curricula, research, operations, and outreach activities over the last decades. Despite the efforts undertaken, it is currently still challenging for their internal and external stakeholders to assess an institution's sustainability-related activities and the extent of their implementation within the different activities of higher education. Since sustainability reporting in higher education is currently still in its early stages, and because a holistic view of sustainability integration in higher education on a management level is often lacking, this paper researches possible contributions of management control to sustainability reporting and the sustainability integration process in higher education. The paper adheres to a management control approach by applying Simons' (1995) Levers of Control Framework to the field of sustainability in higher education, in search for a theoretical framework for reporting and integrating sustainability on a strategic level into higher education institutions. The research stresses the need for a holistic approach and for further in-depth study into certain aspects of the control framework, i.e., practical implementation of vision and mission statements, the concept of materiality, staff development, diagnostic indicator development, and the study of stakeholder engagement processes in higher education ; Peer reviewed

Background: Heroin-assisted treatment (HAT) can improve the condition of heroin addicts resistant to other treatment. A new trial compared HAT and methadone treatment with HAT limited to 12 months in order to assess its feasibility and efficacy in Belgium. Methods: TADAM (Treatment Assisted by Diacetylmorphine) was an open label randomised controlled trial. The experimental treatment was based upon the Swiss model of HAT developed in 1994. The primary efficacy criterion was determined by an improvement in street heroin use or in (physical or mental) health or a decrease in criminal involvement. Participants were assessed every 3 months. Self-reported data were complemented with toxicological analyses and criminal proceedings. Findings: 74 participants were randomised in the trial: 36 in the experimental group and 38 in the control group. The experimental group counted 30% of responders more than the control group at 3 months (p<0.05), 6 months (p<0.05), and 9 months (p<0.01). At 12 months, the number of responders was still higher in the experimental group (11%) but the difference was no longer significant (p=0.35). Street heroin use increased in the experimental group at the 12-month assessment just before the end of HAT. Conclusion: HAT is feasible and effective. However, HAT should not have a predetermined duration for heroin users for which heroin addiction became a chronic relapsing disease. Other data: In addition to the outcomes of the randomised controlled trial, the report contains other exploratory data and analysis: satisfaction of in treatment, criminological data, opinion of heroin users not included in the trial, opinion of caregivers and field workers (in the HAT centre, in the partner centres, and in other centres in the addiction field), impact of the HAT centre on its neighbourhood and a socio-economic evaluation. Funding: The TADAM trial was funded at 80% by the Federal Minister of Social Affairs and Public Health. It was also funded the City and the University of Liège. ; Een vertaling in het Nederlands van het document met de samenvattingen is hieronder beschikbaar.