Les entreprises sociales (ES) sont invitées à mettre en œuvre une gouvernance démocratique qui tienne compte de la diversité des parties prenantes et veille à l’équilibre entre logique d’entreprise et logique sociale. À partir d’une étude de cas comparative, cet article met en avant les caractéristiques d’une gouvernance dominée par une logique d’entreprise et l’absence […]
Category: Gouvernance & Institutions
RE-SEARCHING, RE-TEACHING, RE-PRACTICING GOVERNANCE: TOWARD A NEW PARADIGM FOR ‘BUEN VIVIR’ AND SUSTAINABILITY
CALL FOR PAPERS adressing the urgent need for a paradigm shift in confronting global challenges such as climate change, inequality, and social tensions. Despite efforts to promote ethics, sustainable development, and sustainability, we argue that current approaches are insufficient to achieve “buen vivir” – a concept rooted in the Quechua philosophy of “sumak kawsay” emphasizing […]
Female directors and accounting quality: a quasi natural experiment research
The research delves into the impact of female representation in corporate leadership on accounting quality. It builds on prior studies exploring behavioral differences between genders and aims to investigate how women in top roles influence accounting standards. Focused on Norwegian and Danish firms between 2001 and 2012, the study capitalizes on Norway’s substantial increase in […]
Legality rating and corporate efficiency: evidence from a conditional nonparametric frontier analysis
Unlocking the Power of Ethical Governance: The rising importance of policies promoting legality and ethics in contemporary societies. Government, as a driving force, plays a pivotal role in fostering economic development and countering illegal practices and unfair competition. The revelation of firms’ official information regarding their legal, fiscal, and ethical standings is crucial in interactions […]
A holistic view on the opportunities and threats of normative control: a literature review
Normative control, or control through organizational culture, has been widely discussed
since the 1960s in the management literature. Despite a growing body of
research, the concept remains difficult to grasp in its multiple facets and is often
approached in a partial and partisan way by scholars and practitioners alike. In this
article, we conduct a comprehensive review of the abundant but fragmented literature
on normative control, aimed at providing a holistic synthesis of the topic. We
take stock of the literature, present descriptive statistics and unravel a chronology
of four research streams, consisting of cultural optimists, critics, skeptics, and neocritics.
Our findings also identify and describe behavioral levers and organizational
accelerators that encourage the use of normative control, as well as operational sideeffects
and behavioral inhibitors that discourage its use. We contribute to the literature
by offering a unique integrative model of the opportunities and threats of
normative control by highlighting their interconnections and tensions, leading to
promising avenues for future research. In doing so, we wish to transcend ideological
debates and bring clarity, nuance, and pragmatism to a concept that could help
address pressing organizational challenges related to purpose, employee wellbeing
and workplace culture.