Category: Axes de recherche

Creating good village governance: an effort to prevent village corruption in Indonesia

This study aims to investigate how the village government implements internal control, accountability, transparency and participation in the good governance practice for corruption prevention and detection in Indonesia. The study adopts qualitative research by conducting a semi-structured interview with village staff, village consultative council members and auditors. The findings highlight three major issues contributing to […]

L’usage stratégique des outils de gestion dans la prévention des risques psychosociaux. Le cas des questionnaires d’évaluation.

Légalement contraintes de prévenir les risques psychosociaux, les organisations déploient des outils de gestion dont l’usage stratégique est encore mal connu. À l’aide d’une étude qualitative menée dans un groupe bancaire, cette recherche montre que l’usage d’un questionnaire d’évaluation contribue à une objectivation des risques psychosociaux, à une normalisation de leur existence, ainsi qu’à une […]

For an accounting translation of the Anthropocene: fuelling the debate on planetary boundaries

In this paper, researcher Richard Jabot seeks to problematize the need for debate in operationalizing the planetary boundaries framework when accounting for the Anthropocene. The paper’s aim is achieved through a literature review focusing on the assumptions around the Anthropocene, planetary boundaries and organizations. The author conducted an integrated review of 91 documents discussing the […]

BOOK CHAPTER: LOOKING THROUGH A GLASS DARKLY – TRANSPARENCY AS A MISGUIDED REGULATORY INSTRUMENT IN CORPORATE GOVERNANCE

Authors  Wafa Khlif, Finn Janning and Coral Ingley have published a chapter (Looking through a glass darkly – transparency as a misguided regulatory instrument in corporate governance) in the book Sustainability in Public Procurement, Corporate Law and Higher Education. The  book sheds light on contemporary changes in law and Policy at the global level to efficiently […]

Female directors and the firm’s cost of debt: Evidence from a quasi-natural Experiment

Whereas in 2001 women held around 5% of board seats in Norway, in 2007 their representation increased to more than 40%. This extraordinary change was the result of a board-gender quota regulation enacted in 2006. This study leverages this unique research setting and implements difference-in-differences estimations to investigate whether the appointment of female directors affects the firm’s cost of […]