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Peter Lang, , p. Voir H. Merchiers, Die Keure, , p. Roblot, LGDJ, , p. La situation est identique au Royaume-Uni. Sur ce point : M. Toute convention contraire est par ailleurs nulle de plein droit. CAI and R. Guyon, Dalloz, , p. COLLE dir. Aussi : I. Recomposer nos paysages juridiques, C.

La nouvelle donne [article] Ivan Tchotourian. Plan I. Introduction [link] II. Renforcement de la transparence [link] A. Ifergan and P. Jones , Ethical decision making by individuals in organizations: An issue contingent model , Academy of Management Review , vol. Kadous, S. Kennedy, and M. Libby and B. Lewis , Human information processing research in accounting: The state of the art , Accounting, Organizations and Society , vol. Malsch , Politicizing the expertise of the accounting industry in the realm of corporate social responsibility , Accounting, Organizations and Society , vol.

Manita , La qualit?? Matsumara and R. Mikol , Les audits financiers , Miledi and B. Enjeux de l'audit interne et externe pour la gouvernance des organisations , Paper and B. Peecher, R. Schwartz, and I. Solomon , It??? Power , Auditing and the production of legitimacy , Accounting, Organizations and Society , vol. Rest, J. Rich, I. Solomon, and K. Trotaman , Moral Development: Advances in Research and Theory The audit review process : A characterization from the persuasion perspective , Accounting, Organizations and Society , vol.

Reddition de comptes et gouvernance des collectivités territoriales françaises

Robson, C. Humphrey, R. Khalifa, and J.

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Jones , Transforming audit technologies: Business risk audit methodologies and the audit field , Accounting, Organizations and Society , vol. Cravath law firm and assumes that young professionals are willing to sacrifice their personal life to be eventually co-opted partner. We then show that a few recent studies lead us to question this assumption and wonder whether this specific system may have lost its incentive power.

We then ask the following question: Do Professional Service Firms intend to respond to growing demands of work-life balance and how can they, given their very constrained organisation, accommodate them? It contributes to the understanding of work-life balance in Professional Service Firms in several ways.

First, we confirm that consulting firms are confronted with demands of flexibility. Yet, we find that Human Resources Directors and Partners have two distinct standpoints on the issue: a first group explains this phenomenon is in line with the normal functioning of the up-or-out system, while a second group admits struggling to retain some promising consultants and trying to address their demands. Our comparative case study then shows that consulting firms attempt to accommodate demands of work-life balance and flexibility through a number of arrangements concerning: time, location, project assignment and client relationship management.

We go on to propose a framework of analysis of work-life balance arrangements in Professional Service Firms highlighting the role played by the leverage model, fee billing practices, the length of projects and their location, which are all strongly influenced by the type of advice provided. A large body of literature has emphasised the importance of every day forms of resistance in the workplace. In this paper, we seek to overcome the criticism of localism and banality that has been directed towards the everyday view of individualistic resistance as well as the limits of the conception of creative resistance that aims to co-produce change within a given system of power.

We focus on a local, highly individual, spontaneous and not formally organized kind of resistance, but one that builds on dissensus and reconfigures the order of a situation radically.

Today, video game developers are faced to a disconnection between the value creation resulting from innovation and the value capture generated by the sale of innovation. In the literature, this disconnection refers to a strategic dilemma cooperation versus integration and organizational dilemma open model versus closed-model within the innovation process. In our opinion, the literature does not give any clear answer about the organizational forms which could solve this dilemma.

This article analyzes the way the video game developers organize their innovation process to combine the value creation with a high level of value capture. Based on a qualitative methodology and four case studies, we show that the question of the combination can be resolved by organizing certain phases of the innovation process differently. Therefore, by adopting an open model in the upstream phases through cooperation , and a closed-model in the downstream phases through integration , the developers can optimize value creation and value capture.

Finally, this research contributes to the studies on innovation and value logics and participates in creating a better understanding of the video games sector. Even when accelerated by a jolt, deinstitutionalisation is most often a long process constituted by short timestep and long timestep periods. Little has been said however to explain the pace of deinstitutionalisation and the factors that may accelerate or slow down this process.

Not only strategic actions contribute to deinstitutionalisation. Multiple actions are involved and have an impact on the pace of deinstitutionalisation, depending on efforts of maintenance and disruption which may be opposed, isolated or cumulated. Our case is supported by a longitudinal analysis of the deinstitutionalisation of asbestos in France during the 20th century. In this empirical qualitative paper based on an artistic experiment, we determine whether or not art can help put critical performativity to work in the Management Education context.

We use an ethnographic posture both in the academic world and during the workshop, combined with interviews. Le luxe est un objet de recherche en essor en marketing. The business ecosystems, open innovation, platforms and systemic innovation are the concepts that are growing fast; they share the multi-actor context and the alignment on a common comprehension of the business.

On the other hand the business model concept has been developing in the recent years mostly having a focal firm perspective so it does not provide lenses or tools adapted to such multi-actor contexts. In this regard, through an action research methodology we developed an ecosystem business model design tool within a public-private innovation project for transportation.

The Ecosystem Business Model EBM includes mapping, matrix and histogram tools to interpret and simulate cost-revenue structure as one of the aspects of business models. These tools helped to overcome the complexity of collective design for the business model within a multi-actor innovation project and assisted different actors to coordinate and collaborate together to establish a business ecosystem for innovation.

This communication calls to open the business model literature to the business ecosystem context. Servitization is a well-established phenomenon both in business practice and in academic research.

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It describes a move by manufacturers from offering product-centric value propositions to ones that rely on service elements that support, complement or enhance the product or equipment. Servitization therefore represents a change of business model that involves specifying a new or enhanced value proposition and re-configuring the value- creating system that delivers it.

Most studies investigate servitization from the perspective of the provider and its customers. The value creation system comprises all the activities and resources that play a role in supporting the value proposition including the customer and supply chain members. Academic research investigating the effects of adopting a service-centric business model on the characteristics and the management of the supply chain has been limited until now.

The purpose of this paper is to develop a research framework to inform future empirical work on the impact of servitization on supply chain management SCM. We build on the main conceptualisations of the servitization phenomenon in the literature as well as on the nascent literature that investigates SCM in a servitized context to develop our research framework. The framework suggests that supply chains supporting the provision of different categories of value propositions are likely to operate differently. In other words, the characteristics and management of the supply chain are contingent on the type of value proposition it supports.

Our literature review identifies two main categories of value propositions that can be considered polar opposites. We also reveal the core supply chain management themes that are to be explored empirically. The themes include supply chain configuration, information sharing and communication, manifestations of relationships, supplier relationship management, innovation, risk, human resources and process management and integration. The framework supports the exploration of basic and advanced value propositions and the resultant implications on the characteristics and management of the supply chain.

This provides a useful platform for future empirical research on the impact of servitization on supply chain management. Ses avantages sont multiples. Both cluster and value chain approaches emphasize the role of cluster governance in fostering innovation, upgrading and sustainability as en essential complement to transaction costs and incidental synergies arising from agglomeration. Nevertheless, recent contributions have stressed that more attention needs to be paid to the concrete governance practices that facilitate the emergence of a specific institutional environment conducive to enhanced collaboration for innovation and upgrading.

In this study, we contribute to this debate developing an integrative framework of 8 sets of institutional practices of innovation grouped around three main levers — political, normative and cognitive. Based on a comparative case study of three French clusters of innovation — one technopole and two recent competitiveness clusters — we find that 1 each cluster governances activates all institutional levers and practices but with a high variation of intensity, and that 2 these variations of intensity match the upgrading at the cluster level.

To explore the consequences of category spanning on audience appeal, most of the studies only take into account an overall evaluation of multiple category members, but not an evaluation for each category spanned. Everything takes place as if a multi-category firm receives a unique and all-encompassing evaluation.

Yet, a multi-category firm gets several audience evaluations — one for each category spanned — that affect each other. This paper fills this gap between the empirical tests 1 unique overall evaluation for multi-category members and the theoretical assumption in the literature several specific evaluations connected by audiences leading to confusion.

Audit Social Nour & Helas by hamza faiza on Prezi

Our proposition invites critical scholars to reconsider the performative potential of the organizational culture concept particularly for alternatives organizations. After having recognized a general, contextualized and somewhat legitimate anti-performative stance of what we call Critical Researches on Organizational Culture CROC , we rely on recent pleas for critical performativity to suggest tactics and research inquiries in favor of a more performative approach.

More precisely, we propose that performative CROC would 1 principally concentrate on alternatives, 2 seek comprehensive frameworks for observing and analyzing cultural tensions in such organizations and 3 overcome the against culture stance that usually emanate from CROC literature in allowing and encouraging local and progressive forms of cultural management. Such tactics, we believe, might contribute practically and empirically to the following: reconsider the contribution and limits of critical research on organizational culture CROC in organizational theory; apply the idea of critical performativity to organizational culture researches, develop cultural researches on alternatives and imagine alternative and pragmatic ways for studying and managing cultural matters on such organizations.

This paper questions if the most advanced companies in terms of internationalization tend to reduce their international exposure overtime. On a sample of highly internationalized multinationals observed over a 10 year-period , we discuss and explore the effects of internationalization on performance and we find an inverted U-shaped relationship between internationalization, confirming the existence of an optimal degree of internationalization.

The major finding of this research is that beyond this optimum, the most advanced companies in terms of internationalization tend to reduce their international footprint over time, unlike the other companies. What remains of power and resistance when the fundamental antagonism between capital and labour — traditionally considered their main determinant within organisation studies — is absent? In order to investigate this question, the present study draws on a piece of ethnographic work, namely one year of participant observation as a factory worker, which I conducted within a French co-operative sheet-metal factory.

Three forms of daily struggle around power relations appear to be central for members of the co-operative in circumventing the coalescence of power in the hands of their chiefs: a relentlessly voiced refusal of the divide between chiefs and lay members; a permanent requirement for accountability, and endless overt critique towards chiefs; and the use of schoolboy humour.

Reflecting on such mechanisms leads to my questioning traditional conceptions of power and resistance within organisation studies, ultimately endorsing the view that power relationships are the contingent outcome of contextual configurations of practices. In these, power and resistance are no longer readily discernible rather than resistance being considered a detached reaction to power , and the related role assignations are constantly shifting rather than power being the fixed attribute of managers, and resistance that of subordinate workers.

Additionally, it suggests that such configurations of practices may well rely on little equipped and little formalised mechanisms — rather than sophisticated technologies, which are usually the privilege of management only. As has already been documented in management research, attempts to align the organizational stage with the strategic goal of the firms have regularly involved forms of management that deal with common culture and individual commitment in relation to an expected performance.

This organizational control, in return, can lead to alternative modes of organization and resistance when workers perceive this new mode of subordination and decide to implement alternative ways.

La gouvernance d'entreprise : une approche par l'audit et le contrôle interne

One reason, among others, seems to be that relations and representations are shaped in each and every day act as part of its meaning and incorporated to human activities as part of the collective and its intentions. Reaching an agreement about what they should do and how they should be with each other is more difficult than pointing at what they should not want to do and be. Another attempt at objectivizing control via representations is possibly more radical in nature, or so theatre directors and comedians claim it is.

It involves focusing on the representations themselves and their collective production so as to instantiate them by putting them in the spotlight. For such purposes, time and space are required for actors to collectively reflect and imagine. Acknowledging that no work situation is ever free from power relations, we wonder in what ways working on power issues in an artistic stage safeguards actors from domination and favours spontaneous commitment and cooperation. Comment ce message se construit-il?

Comment se maintient-il? Quelle prise en compte des managers, du contexte organisationnel et de ses contraintes? Building on the endogenous routine dynamic perspective, we aim to understand the micro-foundations of capability transfer in post-acquisition integration. Based on a single, longitudinal case study of an acquisition in the consultancy sector, we apply a practice-based lens to study the intended combination of two existing routines in an acquisition process and why its implementation turned out to be a failure.

Our findings suggest that seemingly matching capabilities were not compatible in practice as the underlying sequences of action were incompatible and their embeddedness in its intra- and inter-organizational ecology of routines was not considered. Our article sheds light on the role of routines in acquisition integration and contributes to literature by discussing a the prevailing role of the interconnectedness of routines in effective capability transfer and b discrepancies between ostensive and performative aspects of routines as impediments to the implementation of the pre-acquisition plan in the post-acquisition phase.

The present paper seeks to contribute to the understanding of the role played by materiality in institutional work Lawrence and Suddaby, To do so, we consider practices as a key point to define institutions Greenwood et al. In particular, our study investigates how objects either physical or not play a role in institutional work through practices. Thanks to a field case study of the French recorded music industry , based on observation data, secondary data and interviews gathered in four sub-cases, we deliver narratives of how objects together with actors, shape micro-practices - therefore emergent patterns of practices, and play an active role in creating, maintaining or disrupting institutionalized practices at the field level.

A so called grouping is both a process and the result of that process. It constitute the level where institutional work is enacted. Second, our study suggests the addition of two specific kinds of component objects in the researcher toolbox to investigate materiality: bridge objects and community objects.

They play different roles in institutional work. The former enables the importation of useful object resources from another grouping. The latter seams to play a crucial role in micro- practices transformation into collective practices at the macro level. Last but not least, our study leads to a sensitive consideration of material practices. Indeed, the audio form of objects influences actors decisions and practices.

Yet, these decisions and practices also depend subjectively on actors skills to learn and evaluate the given audio form. All in all, the present paper shows how materiality objects and practices groupings empower actors, either classic organizations such as companies or more informal groups of actors such as consumers, shape their decisions and practices and enable them to take an active part in the institutional work.

That object grouping empowerment can be described as a process of social, economic and cultural capital acquisition.

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While offshoring, re-shoring and more broadly manufacturing location decisions are key topics for managers and regulators, existing research on these topics is surprisingly rare, both in strategic management and supply chain management fields. In this research, we conduct a qualitative study in the European fashion industry to document how firms are choosing the location of manufacturing and how it affects innovation.

Our first results show overall high complexity of factors affecting manufacturing location choices and a significant variety of manufacturing locations across time, companies and more interestingly within each company. Also, innovation appears to be multi-dimensional and related to location choices. Over the last decade, social entrepreneurs have become central figures in the innovation literature. However the literature on social entrepreneurship is mainly focused on the issue of formulating and protecting a social purpose, but does not address the question of the emergence of radical innovations to achieve the desired social change.

The booming literature on social innovation does not describe this emergence either: few studies have addressed how social entrepreneurs can actually develop social innovation or what their skills should be to develop social innovation. This paper aims to contribute to deepen our understanding of the relationships between social entrepreneurs and social innovation by exploring specifically the role of the common purpose as a key factor for social entrepreneurs to design radical social innovation s.

We underline that the social purpose is key in social entrepreneurship and hypothesize that it can play a crucial role to sustain radical innovation processes. Then, we present a longitudinal case study of a French SME, Nutriset, to investigate the link between social entrepreneurship, social innovation and the common purpose. Based on 52 individual semi-structured interviews conducted between March and January , our findings suggest that Nutriset reconfigured the field of treatment of severe malnutrition for young children, renewing the common purpose on this issue and impacting the capabilities of other actors in the ecosystem.

Our analysis shows that Nutriset was able to renew several times its purpose in a way that stimulated collaborative innovation: on the one hand, it allowed the firm to redefine and generally extend its activities in order to develop innovation, and on the other hand it led to involve new partners in the process. In doing so, it helps to build a bridge between the two elements of social entrepreneurship — mission and innovation.

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This research opens up perspectives for future research on the articulation of innovation processes and social entrepreneurship, regarding for instance the study of key factors for the development of social innovation, an opening of the black box of the design of social innovation, or the analysis of the adhesion and cohesion mechanisms during innovation process within established companies that carry out a social prospect. Attempting to strategically transform situations of institutional complexity through a purposive revision of the pluralism involved is something considered for now as a non- realistic option.

In institutional literature, the few studies that focused on the practical doing of people in pluralistic organizations suggest that institutional change is there merely driven by mundane improvisations rather than by a reflexive and deliberate strategic work. I suggest that these first results are not entirely acceptable and I aim to investigate the conditions required to engage in strategic institutional work within pluralistic organizations.