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PEOPLE@HES-SO – Annuaire et Répertoire des compétences

PEOPLE@HES-SO
Annuaire et Répertoire des compétences

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Equey Catherine

Equey Catherine

Professeure HES associée

Compétences principales

Finance et comptabilité

Contrôle de gestion

Assurances sociales

Innovation

Développement durable

ERP

Pédagogie

  • Contact

  • Enseignement

  • Recherche

  • Publications

  • Conférences

Contrat principal

Professeure HES associée

Bureau: B 5.09

Haute école de gestion de Genève
Campus Battelle, Rue de la Tambourine 17, 1227 Carouge, CH
HEG-GE
Domaine
Economie et services
Filière principale
Economie d'entreprise

Dre Equey is a professor of managerial accounting, and her research focuses on social insurances, Open Innovation, ERP's systems, performance measurement, risk assessment and digital platforms.

She is currently working on the development of a digital platform, comparable to an online banking system, which will allow citizens to automatically retrieve and collect data concerning their pensions and retirement capital. The project “e-rentes.ch” is co-financed by Innosuisse (Swiss Confederation) and by the following partners: the Federal Social Insurance Office, the Central Compensation Office and the pension software companies Globaz SA, Neosis Solutions SA and ISNet (HES-SO). The e-rentes.ch service will go live soon with the insured persons of the CPEG (Caisse de pension de l'état de Genève).

Her previous research projects include:

  • IOP!, a European INTERREG research project “Open Innovation in SMEs to assist with cross-border strategic foresight for social economy and the digital industry” from which the following digital platform was developed: https://iop.letscolab.co/
  • OI-Net, a European Project (Open Innovation Network https://oi-net.eu/) which involved 52 European partners, though which she developed an important international network
  • SICS, an innovative project funded by the Swiss Confederation (Innosuisse) and SolvAxis SA, aiming to develop a simplified ERP management accounting module for SMIs and a serious game https://sics.ig.he-arc.ch/SICS/.

In 2015, Dre Equey was invited by Prof. Henry Chesbrough (UC Berkeley, Hass School of Business) as a Visiting Research Scholar, and joined the Open Innovation seminar of Prof. Chesbrough during a semester and consequently developed numerous international contacts.

Prof. Equey is on the committee of various non-profit organizations, including a foundation which contributes to welcoming and helping refugees. Her consulting activities are primarily in management accounting and ERP implementations.

She has published several papers in academic journals such as the International Journal of Enterprise Information Systems and the Journal of Accounting and Organizational Change as well as articles in professional journals (Expert Suisse, Agefi, …).

BSc HES-SO en Economie d'entreprise - Haute école de gestion de Genève
  • Controlling

En cours

e-rentes.ch

Rôle: Requérant(e) principal(e)

Financement: RCSO ISNet et Caisse de Pension de l'Etat de Genève (CPEG)

Description du projet :

Création d'un service numérique pour estimer ses avoirs à la retraite. Financé par le RCSO ISNet et la Caisse de Pension de l'Etat de Genève.

Equipe de recherche au sein de la HES-SO: Equey Catherine , Hutzli Vanissla , Priftis Athanasios

Durée du projet: 01.09.2024 - 31.08.2026

Url du site du projet: https://e-rentes.hesge.ch/

Statut: En cours

Analyse de l’internalisation des cafetérias, Rectorat et syndicats de l’Université de Genève

Rôle: Requérant(e) principal(e)

Description du projet :

Analyse qualitative et financière de 3 scénarios d'internalisation des cafétérias de l'Université de Genève.

Equipe de recherche au sein de la HES-SO: Equey Catherine , Hutzli Vanissla , Cornaglia Laurent

Durée du projet: 01.09.2023 - 01.10.2024

Statut: En cours

Terminés

Développement d’une plateforme digitale pour simuler ses avoirs de prévoyance vieillesse, « Digital Individual Benefit Statement – DIBS »

Rôle: Requérant(e) principal(e)

Financement: Innosuisse, OFAS, Centrale de Compensation, Globaz SA et Neosis Solutions SA

Description du projet :

L’objectif du projet DIBS est de développer une plateforme digitale, comparable à un système de banque en ligne, permettant aux citoyen.ne.s de rapatrier et rassembler automatiquement les données concernant leurs rentes et capitaux vieillesse des trois piliers. Cet accès aux informations permettra aux assuré.e.s de planifier le niveau de vie qu’ils souhaitent maintenir à la retraite et de prendre les décisions d’épargne nécessaires.

Equipe de recherche au sein de la HES-SO: Equey Catherine , Trabichet Jean-Philippe , Priftis Athanasios , Hutzli Vanissla , Pons Natacha , Israël Joël

Partenaires professionnels: OFAS, OFAS; Centrale de Compensation, Centrale de Compensation; Globaz SA, Globaz SA; Neosis Solutions SA, Neosis Solutions SA

Durée du projet: 01.11.2021 - 30.04.2024

Url du site du projet: https://dibs.hesge.ch/

Publications liées:

  • Designing a digital citizen-centered service

Statut: Terminé

Mandat de recherche pour choisir un ERP adapté à une PME

Rôle: Collaborateur/trice

Description du projet :

Accompagnement dans la définition des besoins de gestion financière et choix d’un ERP

PME genevoise

Equipe de recherche au sein de la HES-SO: Equey Catherine

Durée du projet: 01.09.2021 - 15.09.2022

Statut: Terminé

Développement d’une plateforme numérique afin de stimuler l’innovation dans les PME franco-suisses (IOP!)

Rôle: Requérant(e) principal(e)

Financement: Cantons de Genève et Vaud et la Confédération dans le cadre du programme européen Interreg V France – Suisse

Description du projet :

IOP

Equipe de recherche au sein de la HES-SO: Equey Catherine

Partenaires académiques: Université Savoie Mont-Blanc, Université Savoie Mont-Blanc; Chambres de l'économie Sociale et Solidaire, Chambres de l'économie Sociale et Solidaire

Durée du projet: 01.10.2018 - 31.03.2021

Url du site du projet: https://www.forum-ess.org/je-rejoins-la-communaute/a-propos/

Publications liées:

  • SMEs' Open Innovation: Applying a barrier approach.
  • Openess is not a long, quiet river for small and medium enterprises

Statut: Terminé

Accompagnement de la commission des finances dans l’utilisation des informations de gestion financière et le choix des outils de pilotage

Rôle: Requérant(e) principal(e)

Description du projet :

Analyse globale de l'organisation, construction du budget et établissement du rapport final.

Equipe de recherche au sein de la HES-SO: Equey Catherine

Durée du projet: 01.09.2019 - 29.02.2020

Statut: Terminé

Documentation des schémas comptables entre un ERP métier et un ERP financier dans le domaine du Retail
AGP

Rôle: Collaborateur/trice

Requérant(e)s: 519,Economie d'entreprise

Financement: VISILAB SA

Description du projet : La société Visilab SA dispose de différentes plateformes informatiques visant à assurer sa gestion logistique et sa gestion financière. Les actions prises dans le système logistique doivent se matérialiser dans le système de gestion financière sous forme d'écriture comptable agrégées. ' Ce concept de « remontée d'écriture » a été mis en place au fil du temps en fonction des évolution Business. ' Visilab souhaite aujourd'hui que l'ensemble de ce flux soit documenté afin de permettre une revue de la véracité des schémas de comptabilisation mis en place et la mise en 'uvre de contrôle d'intégrité. ' En outre, cette démarche doit permettre à Visilab de disposer d'un référentiel dans le cadre d'une migration de son ERP Finance en 2018 ainsi qu'une potentielle mise en 'uvre des normes IFRS ' Dans cette perspective, il est demandé dans le cadre de cette mission de procéder à l'identification des flux, de les documenter tant d'un point de vue business que comptable. ' La mission est placée sous la responsabilité de Visilab, la HEG étant tenu à un engagement de moyen et pas de résultat

Equipe de recherche au sein de la HES-SO: Brender Nathalie , Equey Catherine

Partenaires académiques: 519,Economie d'entreprise

Durée du projet: 11.11.2016 - 31.03.2017

Montant global du projet: 18'994 CHF

Statut: Terminé

Solution intégrée de comptabilité de gestion simplifiée pour PME (SICS)

Rôle: Requérant(e) principal(e)

Financement: Innosuisse et SolvAxis SA

Description du projet :

Concevoir un outil intégré de contrôle de gestion pré paramétré permettant une mise en œuvre rapide d’une comptabilité analytique simplifiée et performante ainsi que son exploitation dans le pilotage de l’entreprise. Développement d'un serious game.

Equipe de recherche au sein de la HES-SO: Equey Catherine

Durée du projet: 01.03.2014 - 31.10.2016

Url du site du projet: https://sics.ig.he-arc.ch/SICS/

Publications liées:

  • Management accounting and control practices : qualitative research of Swiss industries using enterprise resources and planning systems
  • Modeling Swiss SMI's experience of performance measurement
  • Dashboard model design based on Swiss small and medium industries’ best practices

Statut: Terminé

2024

Designing a digital citizen-centered service
Article scientifique ArODES

Catherine Equey, Athanasios Priftis, Jean-Philippe Trabichet, Vanissla Hutzli

Technological forecasting and social change,  Vol. 202, Article 123280

Lien vers la publication

Résumé:

In this article, we described the framework, methodologies and stakeholders' inclusion methods that should be applied to design a social and digital service. Based on the literature review, we compared existing theoretical models to an ongoing development of a social innovation aiming to improve the current elderly-benefit statement process through citizen-driven digitalization. Theoretical concepts and models were applied to a work in progress project. As a result, we propose a new framework to assist project managers and policymakers who design digital services. The originality of the methodology used is the application of diverse theories such as service design, design-thinking, user-centered design, social innovation and stakeholders' inclusion. The key outcome was the proposal of a comprehensive framework with relevant methodologies depending on the project phases. The stakeholders' involvement and interactions were also linked to the project phases of a citizen-centered service design deployed in a complex ecosystem. The numerous stakeholders' contributions during the service design were also studied, presenting their involvement during each project phase. Finally, we discussed the issues related to the governance of such a service. Its successful implementation and inclusion in an eGovernment platform are deeply linked to the agreement and cohesion of all stakeholders.

2021

SMEs’ open innovation :
Article scientifique ArODES
applying a barrier approach

Sandra Dubouloz, Rachel Bocquet, Catherine Equey, Elodie Gardet, Romain Gandia

California management review,  2021, vol. 64, no. 1, pp. 113-137

Lien vers la publication

Résumé:

This article identifies barriers that small and medium-sized enterprises (SMEs) encounter when they openly innovate, according to the open innovation (OI) mode used (inbound, outbound, coupled). A qualitative analysis—involving seven case studies of SMEs active in digital (high-tech) or social economy (low-tech) sectors—reveals that they face more internal than external OI barriers. Overall, the nature of the barriers does not vary across OI modes, but their intensity does. With regard to external barriers, the results reveal a “tribe syndrome,” such that SMEs resist opening up to other firms that do not share the same values.

SMEs' Open Innovation: Applying a barrier approach.
Article scientifique

Equey Catherine, Sandra Dubouloz, Rachel Bocquet, Elodie Gardet, Romain Gandia

Sage Journals, 2021 , vol.  64, no  1

Lien vers la publication

Résumé:

This article identifies barriers that small and medium-sized enterprises (SMEs) encounter when they openly innovate, according to the open innovation (OI) mode used (inbound, outbound, coupled). A qualitative analysis—involving seven case studies of SMEs active in digital (high-tech) or social economy (low-tech) sectors—reveals that they face more internal than external OI barriers. Overall, the nature of the barriers does not vary across OI modes, but their intensity does. With regard to external barriers, the results reveal a “tribe syndrome,” such that SMEs resist opening up to other firms that do not share the same values.

A Digital Individual Benefit Statement to Mitigate the Risk of Poverty in Retirement: The Case of Switzerland.
Article scientifique

Equey Catherine

risks, 2021

Lien vers la publication

Résumé:

Old-age retirement benefits are a major concern among the Swiss population but estimating one’s revenue after retirement is challenging due to the Swiss social system’s complexity. In Switzerland, as with many other countries, the risk of poverty for retiree people is high, especially for women who often work part-time. The research presented in this paper proposes a methodology to enable the development of a digital platform to provide Swiss citizens the means to verify that their retirement income will allow them to live decently when retired. The aim of the platform will be to allow insured people to plan for retirement in a simplified manner. The methodology used was both qualitative (focus group) and quantitative (surveys). The main results are recommendations for the scope and functionality for a digital platform to be developed. A main conclusion is the need to limit the platform’s scope to old-age pension only (e.g., excluding survivors’ or disability pensions). Moreover, an outcome regarding the functionalities is the proposition of scenarios such as postponed retirement, additional purchases in pension fund, or changes to individual status. The development of the platform is not included in the article.

2018

Evolution des professions comptables et financières
Article professionnel ArODES

Catherine Equey, Nathalie Brender

L'Agefi,  25 mai 2018

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Professions comptables et financières :
Article professionnel ArODES
la transition

Catherine Equey, Nathalie Brender

L'Agefi,  29 mai 2018

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2016

Open Innovation in European industries :
Rapport ArODES
executive summary

Daria Podmetina, Henry Lopez Vega, Justyna Dabrowska, Ekaterina Albats, Roman Teplov, Catherine Equey, Monika Petraite, Eric Soderquist, Gabor Rethi, James Cunningham, Joachim Hafkesbrink

2016,  Lappeenranta (Finland) : Open Innovation Network,  33 p.

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Résumé:

The European Academic Network for Open Innovation – (OI-Net) is an EU co-financed project designed to promote coopera,on on open innovation research and educa,on. It consists of 51 academic and industrial partners from 35 European countries. One of the outcomes of this project is the first European Survey on IdenCficaCon of Industrial Needs for Open InnovaCon EducaCon. The OI-Net project partners collected over 500 responses from European companies (large, SMEs, and micro firms) and this execu,ve report provides the summary of the key findings on the adop,on of open innova,on in companies, self-perceived status of open innova,on and importance of skills and abili,es that open innova,on specialist should possess. Also this report presents comparison of the open innova,on ac,vi,es between companies who claim to adopt open innova,on (adopters), plan to adopt (planners) and those who do not adopt and not planning to adopt it in the future (non adopters).

2014

Le concept participatif adapté à la recherche
Article professionnel ArODES

Catherine Equey

L'Agefi. 14 octobre 2014.,

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2013

Professions comptable et financière dans les administrations publiques suisses : quels profils et quelle satisfaction lors de l’utilisation d’une application de gestion financière intégrée (ERP) ?
Rapport ArODES

Catherine Equey, Hugo Mabillard

Genève : Haute école de gestion de Genève, 2012. 89 p. Cahier de recherche no HES-SO/HEG-GE/C--13/1/1--CH

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2012

Les professions financières face aux technologies : les TIC enrichissent et appauvrissent simultanément le travail des services comptables et financiers
Article professionnel ArODES

Catherine Equey

AGEFI, 22 mars 2012,

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The impact of an integrated financial system implementation on accounting profiles in a public administration : an empirical study
Thèse de doctorat ArODES

Catherine Equey

2012

Bernard Morard, Professeur, Université de Genève

Lien vers la publication

Empirical study of the profiles of accountants working in a public administration and using an integrated financial system (ERP)
Chapitre de livre ArODES

Catherine Equey

In : MØLLER, Charles, CHAUDHRY, Sohail. Advances in enterprise information systems II. Boca Raton : CRC Press, 2012. P. 257-276. 2012

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The impact of an integrated financial system implementation on accounting profiles in a public administration : an ethnographic approach
Article scientifique ArODES

Catherine Equey, Bernard Morard

Journal of accounting & organizational change, 2012, vol. 4,

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2011

How ERP systems are centralizing and standardizing the accounting function in public organizations for better and worse
Chapitre de livre ArODES

Catherine Equey, Emmanuel Fragnière

In : CHHABRA, Susheel, KUMAR, Muneesh (eds). Strategic enterprise resource planning models for e-government : applications and methodologies. Hershey : Business Science Reference, cop. 2012. P. 55-72. (Premier reference source).. 2011

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2010

The paradox of complex ERP systems used in simplified organisations such as small and medium enterprises
Chapitre de livre ArODES

Catherine Equey, Emmanuel Fragnière

In : GUNASEKARAN, Angappa, SHEA, Timothy (eds). Organizational advancements through enterprise information systems : emerging applications and developments. Hershey : Business Science Reference, 2010. P. 18-28. 2010

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2009

Journée de la recherche HEG 2009 : recueil des communications : cahier de recherche
Rapport ArODES

Enrica Ferrini Tinguely, Sacha Varone, David Billard, Rahel Birri-Blezon, Andrea Baranzini, Anne-Kathrin Faust, Lorraine Filippozzi, Hélène Madinier, Nicolas Montandon, Catherine Equey, Sébastien Jossi, Gobeill, Julien, Emilie Pasche, Douglas Teodoro, Patrick Ruch, et al.

Genève : Haute école de gestion de Genève, 2009. 57 p. Cahier de recherche no HES-SO/HEG-GE/C--09/5/1--CH

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2008

Elements of perception regarding the implementation of ERP systems in Swiss SMEs
Article scientifique ArODES

Catherine Equey, Emmanuel Fragnière

International journal of enterprise information systems, 2008, vol.4, issue 3, p. 1-8,

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Les PME boudent les outils informatiques de gestion intégrés
Article professionnel ArODES

Catherine Equey, David Maradan, Nicolas Montandon, Jean Tuberosa, Marie-Eve Zufferey

Portail  PME [en ligne]. (consulté le 24 mars 2009),

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2007

Comportement des PME/PMI suisses en matière d’adoption de système de gestion intégré : étude HEG
Article professionnel ArODES

Catherine Equey, Jean Tuberosa

Abacus : magazine clientèle, 2007, Ausgabe 1, p. 68-69,

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Comportement des PME/PMI suisses en matière d'adoption de système de gestion intégré
Article professionnel ArODES

Catherine Equey

Magazine Pages (p.1),

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Journée de la recherche HEG 2007
Rapport ArODES

Catherine Equey, Jean Tuberosa, Philippe Dugerdil, Sébastien Jossi, Giuseppe Catenazzo, Jennifer D'Urso, Emmanuel Fragnière, Nicolas Bugnon, René Schneider, Sazzadul Alam, Florence Muet, David Kony, Javier Belmonte, Alexandra Broillet, Magali Dubosson

Genève : Haute école de gestion de Genève, 2007. 56 p. Cahier de recherche no HES-SO/HEG-GE/C--07/5/1--CH

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2006

Industry day 2006 / Microsoft
Article professionnel ArODES

Catherine Equey

Conférence, Beaulieu Lausanne,

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Etude du comportement des PME/PMI suisses en matière d'adoption de système de gestion intégré : entre méconnaissance et satisfaction
Rapport ArODES

Catherine Equey, Jean Tuberosa, David Maradan, Marie-Eve Zufferey

Genève : Haute école de gestion de Genève, 2006. 76 p. Cahier de recherche no HES-SO/HEG-GE/C--06/12/1--CH

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2005

Système de gestion intégrée : une plus-value pour les PME
Article professionnel ArODES

Catherine Equey

AGEFI services, 2005, no 84, p. 3,

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2004

La mise en place d'une solution de gestion moderne (ERP/PGI), quels enjeux pour une PME/PMI ? 1ère partie : étude de cas détaillés
Rapport ArODES

Catherine Equey, Arnaud Rey

Genève : Haute école de gestion de Genève, 2004. 20 p. Cahier de recherche no HES-SO/HEG-GE/C--04/1/1--CH

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2024

Digital social innovation :
Conférence ArODES
lessons learned from European pension tracking systems

Catherine Equey, Vannisla Hutzli, Marianne Bayat-Ricard, Athanasios Priftis, Sandra Schaffter

Proceedings of ISPIM Osaka 2024 : innovation's role in connecting and empowering society

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Résumé:

Income poverty in old age is a critical social issue in Switzerland, where digitalization of social insurances is lagging behind that of other countries. Digitalization should offer more transparency and help people better plan their finances for retirement. Even though there is no technical challenge, no digital system is available in Switzerland to estimate old age pensions. The aim of our study is to examine other European countries’ best practices concerning the digitalization of retirement information provided to citizens. This article provides an overview of current digital services to estimate old age pensions in Europe. Our study focused on the scope and functionalities of existing systems. We were able to identify some similarities: most of the systems informed citizens of their retirement age and the amount of their future pensions. State and vocational pensions were the main information the pension tracking systems (PTSs) studied provided. We also clearly concluded that an e-ID is essential to propose a PTS. Governance models were also examined and compared.

2022

Designing a digital citizen-centered service through social innovation
Conférence ArODES

Athanasios Priftis, Catherine Equey, Jean-Philippe Trabichet

Proceedings of the XXXIII ISPIM Innovation Conference "Innovating in a Digital World"

Lien vers la conférence

Résumé:

In this article, we examine the methodology that should be applied to design a social innovation through a service based on a digital platform implementation to improve benefit statement digitalization. The method of stakeholders' inclusion, the triangulation methodology, and the citizen-centered service design are the main approaches discussed in it. The key outcome will be the discussion of a research agenda to design a citizen-centered service, deployed as a digital platform, through social innovation in a complex ecosystem. This process addresses both governance decisions on the future of the service regarding what type of entity should take over the current structure and with what objectives and technological decisions around infrastructure and standards, in implementing this service.

Designing a digital citizen-centered service through social innovation
Conférence

Equey Catherine, Priftis Athanasios, Trabichet Jean-Philippe

ISPIM Innovation Conference 2022, “Innovating in a Digital World”, 05.06.2022 - 08.06.2022, Copenhague

Lien vers la conférence

Résumé:

In this article, we examine the methodology that should be applied to design a social innovation through a service based on a digital platform implementation to improve benefit statement digitalization. The method of stakeholders' inclusion, the triangulation methodology, and the citizen-centered service design are the main approaches discussed in it. The key outcome will be the discussion of a research agenda to design a citizen-centered service, deployed as a digital platform, through social innovation in a complex ecosystem. This process addresses both governance decisions on the future of the service regarding what type of entity should take over the current structure and with what objectives and technological decisions around infrastructure and standards, in implementing this service.

2021

Digital individual benefit statement :
Conférence ArODES
the use of a triangulation methodology to design a digital platform for Switzerland

Catherine Equey

Proceedings of the World Academy of Science, Engineering and Technology International Journal of Economics and Management Engineering

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Résumé:

Old age retirement pensions are an important concern among the Swiss but estimating one’s income after retirement is difficult due to the Swiss insurance system’s complexity. This project’s aim is to prepare for developing a digital platform that will allow individuals to plan for retirement in a simplified manner. The main objective of the platform will be togive individuals the tools to check that their savings and retirement benefits will allow them to continue the lifestyle to which they are accustomed once they are retired. The research results from qualitative (focus group) and quantitative (survey) methodologies, recommend the scope and functionalities for a digital platform to be developed. A main outcome is the need to limit the platform’s scope to old-age pension only (excluding survivors’ or disability pensions, for instance). Furthermore, an outcome regarding the functionalities is the proposition of scenarios such as early retirement, changes to income, or modifications to personal status. The development of the digital platform will be a subsequent project.

Digital Individual Benefit Statement: The Use of a Triangulation Methodology to Design a Digital Platform for Switzerland
Conférence

Equey Catherine

ICFBI: International Conference on Finance, banking and Insurance, 22.02.2021 - 23.02.2021, New York

Résumé:

Best Paper Awards

2020

Openess is not a long, quiet river for small and medium enterprises
Conférence

Equey Catherine, Sandra Dubouloz, Rachel Bocquet, Romain Gandia, Elodie Gardet

20th Annual Conference of the European Academy of Management 2020, 04.12.2020 - 06.12.2020, Ireland

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Résumé:

3rd Best Paper Award in the innovation SIG

Openess is not a long, quiet river for small and medium enterprises
Conférence ArODES

Sandra Dubouloz, Catherine Equey, Rachel Bocquet, Romain Gandia, Elodie Gardet

Actes de la XXIXème Conférence annuellle de l'AIMS

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Résumé:

En se concentrant sur les grandes entreprises et les entreprises de haute technologie, les recherches sur l’Innovation Ouverte (IO) ont largement contribué au développement d’une vision optimiste de l’IO. Cet article vise à prendre le contrepied de ces travaux en s’intéressant à la face cachée de l’IO ou son côté sombre, dans le contexte des petites et moyennes entreprises (PME). L’objectif est d’identifier les barrières à l’innovation ouverte des PME en considérant leur mode d’IO (inbound, outbound ou coupled). L’analyse qualitative s’appuie sur sept études de cas de PME actives dans deux secteurs d’activité d’importance croissante mais aux effets contrastés en termes d’innovation : le secteur du numérique et celui de l’économie sociale et solidaire (ESS). Les résultats montrent que les PME se confrontent à davantage d'obstacles internes que d'obstacles externes lorsqu’elles innovent de manière ouverte. Les barrières internes comprennent les trois obstacles "traditionnels" à l’IO (manque de ressources financières, manque de temps et déficit de compétences et d'expertise), qui représentent également et paradoxalement la principale motivation des PME pour ouvrir leur processus d'innovation. La quatrième barrière interne à laquelle sont confrontées les PME est d'ordre culturel. Les barrières externes sont, quant à elles, principalement liées aux difficultés de trouver un partenaire externe. Elles reflètent un manque de proximités sociale et cognitive entre les PME et leurs partenaires. Enfin, si les obstacles identifiés ne varient pas par nature selon le mode d'IO, ils varient en termes d'intensité. Les barrières internes sont perçues plus fortement lorsque les PME font l'expérience du mode inbound. Les barrières externes liées au manque de proximités sociale et cognitive semblent plus fortes dans le mode coupled. Enfin, des contingences sectorielles sont également observées, les PME du secteur social étant beaucoup plus sujettes aux barrières culturelles et sociales, reflétant ainsi le "syndrome de la tribu".

Management Accounting and Control Practices: Qualitative Research of Swiss Industries Using Enterprise Resources and Planning Systems
Conférence

Equey Catherine, Bregnard Thierry

IMA Annual Conference - Applied Research Roundtable Session, 16.06.2020 - 20.06.2020, Atlanta

2019

Open innovation process in SMEs :
Conférence ArODES
understanding drivers and barriers

Catherine Equey, Romain Gandia

Proceedings of the XXX ISPIM Innovation Conference

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Résumé:

Open innovation in SMEs remains largely under-researched, particularly using a process-oriented approach. Based on research conducted in France and Switzerland, we present the preliminary comparative qualitative analyses of data collected on 12 French and Swiss SMEs from the social and solidarity economy and the digital economy. We found: (1) differences in open innovation approaches, (2) specificities of drivers and barriers during the open innovation process phases, (3) the network’s role in defining the opening profile of SMEs and (4) variant temporal approaches to the open innovation process. The core of our research concerns SMEs open innovation drivers and barriers and our study provides a starting point to better discuss and understand open innovation processes in SMEs and the factors influencing their modeling.

2018

Management accounting and control practices :
Conférence ArODES
qualitative research of Swiss industries using enterprise resources and planning systems

Catherine Equey, Thierry Bregnard

Proceedings of ACE 2018 IMA's Annual Conference and Expo

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Résumé:

Based on qualitative research that was conducted on enterprises from the industrial sector, we acquired new knowledge on the use and the needs of management accounting and control practices. The focus of the study was small and middle industries based in the French-speaking part of Switzerland using an ERP (Enterprise Resources Planning) system. The research aims to highlight the best practices in management accounting and control, as well as underlining missing information and tools. The collected data will be used in further research to design a simplified framework of management accounting and controlling that will be useful in identifying and developing the necessary ERP system functionalities.

2017

Modeling Swiss SMI's experience of performance measurement
Conférence ArODES

Catherine Equey, Thierry Bregnard

Actes de conférence du 4e Colloque international en économie, finance, comptabilité et transparence

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Résumé:

The purpose of this paper is to examine performance measurement through the current key performance indicators’ (KPIs’) best practices applied by Swiss small and medium industries (SMIs) active in discrete manufacturing. The methodology used for this study was mainly based on the completion of an online survey that was statistically analyzed with a focus on the main KPIs used to assist senior management in industrial decision making. This quantitative survey was completed with qualitative analysis. Our survey allowed us to produce new information about the Swiss SMIs’ experience of financial dashboards. Thus, we have determined the essential and shared KPIs for SMIs’ management, and we propose a minimum standardized dashboard that firms could complete with their own indicators. The dashboard model we proposed was integrated in an ERP system and are currently offered out-of-the-box for the ERP system’s users.

2016

Dashboard model design based on Swiss small and medium industries’ best practices
Conférence ArODES

Catherine Equey, Thierry Bregnard, Sara Wieland, Pauline Meyer, Florian Dupuy

Proceedings of the 10th Conference of the Performance Measurement Association

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2013

Accounting and financial professions in Swiss public administrations :
Conférence ArODES
what are the profiles and users’ satisfaction when using enterprise resource planning (ERP) systems ?

Catherine Equey, Hugo Mabillard

Proceedings of 9th European Network for Research in Organisational & Accounting Change

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Résumé:

This study aims to examine the impact of an Integrated Financial System (ERP system) implementation on accountant profiles in Swiss public administrations. ERP systems are widely researched by authors and are described as a form of change driver. Conversely, the types of changes and, more specifically, the consequences on accountants’ profiles are not studied and are therefore the core of our investigation. The methodology used in this study was based on the completion of a large survey allowing for statistical analysis and is focused on the necessary knowledge and skill sets of accountants working with an ERP system. In this survey, we brought to light new information about the current skill sets needed by accountants using an ERP system to improve the work of this profession and, therefore, to enhance the performance of finance and accounting staff and the quality of information supplied by public administrators. The results allowed us to design the profile of an accountant working with an ERP system in the public sector. In particular, the study examined knowledge and skill sets, as well as educational background and professional experience. Moreover, the criteria that impacted the ERP system users’ satisfaction were identified, and these findings especially provided practical implications for public sector CFOs. Finally, we highlighted the crucial need for continuous education in accounting and the necessity to reconsider and adapt the job descriptions of accounting and finance staff when they work with an ERP system.

2008

Empirical study of ERP systems implementation costs in swiss SMEs
Conférence ArODES

Catherine Equey, Rob J. Kusters, Sacha Varone, Nicolas Montandon

In : CORDEIRO, José , FILIPE, Joaquim (eds). Proceedings of the Tenth International Conference on Enterprise Information Systems, vol. DISI, Barcelona, 12-16 June 2008. Setúbal : INSTICC, 2008. P. 143-148

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2007

Technologies for collaborative business processes and management of enterprise information systems
Conférence ArODES

Catherine Equey, Emmanuel Fragnière

In : SADIQ, Shazia (ed.) et al. Proceedings of the 2nd International Workshop on Technologies for Collaborative Processes and Management of Enterprise Information Systems : TCoB & MEIS 2007 in conjunction with ICEIS 2007, June 2007, Funchal, Portugal. [Setúbal] : INSTICC Press, 2007. P. 43-51

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