References of "Van Caillie, Didier"
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See detailTransmission de PME : du diagnostic au pilotage stratégique
Van Caillie, Didier ULiege; Santin, Sarah

Scientific conference (2007, June 28)

This communication proposes and discusses an original methodology allowing to move in a coherent perspective from a structured initial diagnosis of a SME confrontated with a transmission process to a true ... [more ▼]

This communication proposes and discusses an original methodology allowing to move in a coherent perspective from a structured initial diagnosis of a SME confrontated with a transmission process to a true strategic monitoring of the transfer process. [less ▲]

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See detailLa défaillance des PME : processus et (auto)diagnostic
Crutzen, Nathalie ULiege; Van Caillie, Didier ULiege

Conference (2007, June 11)

This presentation provides both a large overview of the different processes leading to business failure in SMEs and a proposal of a structured tool organized as a self-diagnosis mechanism to prevent ... [more ▼]

This presentation provides both a large overview of the different processes leading to business failure in SMEs and a proposal of a structured tool organized as a self-diagnosis mechanism to prevent bankruptcy in a particular SME. [less ▲]

Detailed reference viewed: 351 (28 ULiège)
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See detailUtiliser une "Balanced ScoreCard" dans une organisation publique ? Pourquoi et comment ?
Van Caillie, Didier ULiege

Scientific conference (2007, June 06)

This communication discusses why it's critical to monitor performance in Public Organization and depicts which are the key elements to integrate when using a performance management system inspired by the ... [more ▼]

This communication discusses why it's critical to monitor performance in Public Organization and depicts which are the key elements to integrate when using a performance management system inspired by the "Balanced ScoreCard" model. [less ▲]

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See detailMontage budgétaire d'un project
Van Caillie, Didier ULiege; Kabwigiri, Charles ULiege

Learning material (2007)

This seminar discusses why and how to establish the basis of a coherent budget. It's specially dedicated to people launching new activities in the import/export industry or in international intermediation.

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See detailL'enchaînement des facteurs de défaillance de l'entreprise : une réconciliation des approches organisationnelles et financières
Crutzen, Nathalie ULiege; Van Caillie, Didier ULiege

Conference (2007, May)

The aim of this paper is to gather the findings from the multiple studies focused on the identification of failure paths, in order to propose an unifying model showing the chronological combination of the ... [more ▼]

The aim of this paper is to gather the findings from the multiple studies focused on the identification of failure paths, in order to propose an unifying model showing the chronological combination of the diverse factors leading a company to bankruptcy. An in-depth analysis of the existing literature and of its limitations leads to the elaboration of an original model presenting the different phases through which a company goes by in its evolution towards its juridical failure. Moreover this model emphasizes the fact that all companies do not follow the same paths before they disappear (Argenti, 1976). [less ▲]

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See detailDu diagnostic préalable à la stratégie de reprise de la PME : un état de la question
Van Caillie, Didier ULiege; Santin, Sarah

Scientific conference (2007, April 18)

This conference discusses how to realize a coherent diagnosis before transmitting a SME and proposes a methodology to translate this diagnosis into an operational transfer strategy.

Detailed reference viewed: 76 (9 ULiège)
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See detailPerformance Measurement in Belgian Hospitals : a state-of-the-art
Van Caillie, Didier ULiege; Rouhana, Rima ULiege; Santin, Sarah

Scientific conference (2007, April 03)

This communication proposes a global state-of-the-art around the central question : "How is performance measured and controlled in Belgian hospitals. As a first step in a global research project dedicated ... [more ▼]

This communication proposes a global state-of-the-art around the central question : "How is performance measured and controlled in Belgian hospitals. As a first step in a global research project dedicated to the use of Balanced ScoreCard in publics hospitals around the world, it is essentially focused on global economic aspects and on major macroeconomic statistics. [less ▲]

Detailed reference viewed: 99 (21 ULiège)
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Peer Reviewed
See detailTowards the identification of critical stages in the failure path : a longitudinal approach amongst Belgian SMEs
Van Caillie, Didier ULiege; Crutzen, Nathalie ULiege

Conference (2007, April)

During the last seven decades, business failure has been one of the most investigated topic in the accounting literature . However, most of this literature is focused either on a prediction perspective ... [more ▼]

During the last seven decades, business failure has been one of the most investigated topic in the accounting literature . However, most of this literature is focused either on a prediction perspective considered in a credit-risk management perspective or on a purely technical perspective allowing to test the ability of some new statistical or mathematical technique to correctly predict a potential failure (Morris, 1997). Simultaneously, relatively few attention has been paid to the identification of typical failure paths allowing to understand how a company may decline and allowing then to interfere with this process to really prevent such a final bankruptcy. (Laitinen, 1995). In this paper, we analyse financial statements published by 11 800 Belgian SMEs that were active during the period 1995 – 2003 ; for each of them, we estimate the Legal Failure Risk that characterizes their financial statements (this indicator is built by integrating the two financial aspects effectively taken into account by the Belgian Business Law to define a legal bankruptcy, i.e. unsolvency and illiquidity ) and we analyze how this indicator evolves over a long period and which are the other financial aspects (in terms of value added, profitability, financial structure and assets structure) that provoke such an evolution. As a result, we are able to isolate seven typical patterns of evolution amongst failing Belgian SMEs and we are able to describe, for each year and up to seven years before a fatal deterioration, the financial pattern of deterioration in which they are engaged. These results are obtained by implementing a specific statistical approach, essentially based on a mix of cluster analysis on longitudinal data and of correspondence analysis on the same data. [less ▲]

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See detailLe financement de l'entreprise en début de vie
Van Caillie, Didier ULiege; Leboutte, Denys

Learning material (2007)

This seminar discusses key elements allowing to determine which are the needs for cash in new ventures and how to master the financial structure of the new entity.

Detailed reference viewed: 141 (21 ULiège)
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See detailBusiness failure prevention : a state of the art
Crutzen, Nathalie ULiege; Van Caillie, Didier ULiege

in Cahier de recherche / Working Papers de HEC Ecole de Gestion de l'Université de Liège (2007), 2007

Research related to the prevention of business failure is surveyed in this paper. More specifically, the evolution of the accounting literature on business failure from a predictive to a preventive ... [more ▼]

Research related to the prevention of business failure is surveyed in this paper. More specifically, the evolution of the accounting literature on business failure from a predictive to a preventive perspective is explained. After a clarification of the concept of business failure prevention, the main features of representative studies are presented and analysed. These studies are compared in terms of dynamics of the results proposed, of failure stage(s) studied, of conceptual approach privileged, of research object and of methodology used to obtain results. A typology of the research on business failure prevention is then proposed on the basis of two pertinent differentiating criteria: the dynamics of the contributions and the failure stage(s) taken into consideration. This paper finally stresses current limitations of business failure prevention literature, particularly the need for a consensus on how and why firms fail and the lack of investigation about typical failure profiles and paths. Potentialities for future progress in the field are discussed at the end of the paper. [less ▲]

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See detailLE DESIGN DES SYSTÈMES DE CONTRÔLE DE GESTION ADOPTÉS PAR LES SPIN-OFFS ACADÉMIQUES DE HAUTE TECHNOLOGIE : LE RÔLE DE L’INCERTITUDE PERÇUE
Van Caillie, Didier ULiege; Kabwigiri, Charles ULiege

Scientific conference (2007)

Uncertainty is one of the contingency factors examined by previous studies on management control systems design. However, its role remains unclear. This paper presents the results of an empirical study ... [more ▼]

Uncertainty is one of the contingency factors examined by previous studies on management control systems design. However, its role remains unclear. This paper presents the results of an empirical study, which shows that perceived uncertainty more intervenes to explain the of informal management control mechanisms and the interactive use of formal management control systems than to explain the nature of the latter. [less ▲]

Detailed reference viewed: 88 (14 ULiège)
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See detailHow to prevent bankruptcy in Belgian SMEs ? Towards the implementation of an effective process to detect and assist failing SMEs
Van Caillie, Didier ULiege

Conference given outside the academic context (2006)

This conference discusses why it's crucial, in an open economy such as the Belgian one, to prevent business failure in SMEs and to assist entrepreneurs to overcome their difficulties. It insists on the ... [more ▼]

This conference discusses why it's crucial, in an open economy such as the Belgian one, to prevent business failure in SMEs and to assist entrepreneurs to overcome their difficulties. It insists on the role of Public Authorities in assisting entrepreneurs to detect and correct as soon as possible the potential causes of failure. [less ▲]

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See detailElaboration d’une méthodologie d’évaluation du risque de défaillance d’une entreprise : Le modèle de « l’index de déséquilibre »
Van Caillie, Didier ULiege

Report (2006)

This paper presents an original methodology based on the "Balanced ScoreCard Model", allowing to estimate business failure risk from financial statements published by private firms.

Detailed reference viewed: 129 (13 ULiège)
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See detailVers une harmonisation européenne de la communication et du contrôle de la qualité écologique et sociale (QES) : l'intérêt de l'intégration d'un curseur QES dans les outils de contrôle de gestion de l'entreprise
Fraselle, Nadine; Van Caillie, Didier ULiege

in Working Paper 2006/01 - CEPE (2006, January)

This paper investigates why and how it is interesting to consider the integration of an Ecological and Social Indicator in the different management control tools. It proposes a methodology to do so that ... [more ▼]

This paper investigates why and how it is interesting to consider the integration of an Ecological and Social Indicator in the different management control tools. It proposes a methodology to do so that could be translated into most industries. [less ▲]

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See detailMise en place d’une stratégie de communication et de contrôle de la qualité écologique et sociale fondée sur l’étiquetage, les indications de qualité et la force de marque pour les vêtements, les articles de sport et les voitures
Fraselle, Nadine; Van Caillie, Didier ULiege

Report (2005)

This report describes which are the practices implemented by firms in the furnishment industry, in the auto industry and in the sport industry to signal and to control the external Ecological and Societal ... [more ▼]

This report describes which are the practices implemented by firms in the furnishment industry, in the auto industry and in the sport industry to signal and to control the external Ecological and Societal Quality of their products. [less ▲]

Detailed reference viewed: 76 (2 ULiège)
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See detailVers une approche équilibrée des déséquilibres de l'entreprise
Van Caillie, Didier ULiege; Santin, Sarah

Scientific conference (2005, October 20)

This presentation proposes a large overview of the different causes of disequilibrium in failing firms and suggests a balanced way (derived from the Balanced ScoreCard model) to take them globally into ... [more ▼]

This presentation proposes a large overview of the different causes of disequilibrium in failing firms and suggests a balanced way (derived from the Balanced ScoreCard model) to take them globally into consideration. [less ▲]

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See detailDe l'innovation à la performance
Van Caillie, Didier ULiege

Article for general public (2005)

This vulgarisation paper investigates the links between innovation and performance at the corporate level and insists on the importance of sustaining innovation through judicious public measures to ... [more ▼]

This vulgarisation paper investigates the links between innovation and performance at the corporate level and insists on the importance of sustaining innovation through judicious public measures to reinforce competitiveness in industrial firms. [less ▲]

Detailed reference viewed: 94 (10 ULiège)
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See detailPrincipes de comptabilité analytique et de comptabilité de gestion
Van Caillie, Didier ULiege

Book published by Editions de l'Université de Liège - 2ème (2005)

This book proposes a complete description and explanation of the different accounting techniques that are used in internal accounting. It focuses especially on Value Based Management techniques and on ... [more ▼]

This book proposes a complete description and explanation of the different accounting techniques that are used in internal accounting. It focuses especially on Value Based Management techniques and on Activity-Based Accounting. [less ▲]

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See detailAnalyse des besoins et attentes des consommateurs en matière d’information écologique et sociale
Fraselle, Nadine; Van Caillie, Didier ULiege; Lehaire, Marie

Report (2005)

This report investigates briefly the requirements and the needs emerging from interviews and surveys amongst consumers confrontated to the control of Ecological and Societal information.

Detailed reference viewed: 101 (2 ULiège)