Cet article examine l’opérationnalisation de l’égalité entre les femmes et les hommes au sein de la SNCF au travers de l’action des organisations syndicales. L’analyse met en avant le rôle crucial des organisations syndicales dans les négociations pour l’égalité femmes-hommes, soulignant leur utilisation stratégique d’outils statistiques et leur implication dans la collecte d’informations pour définir, […]
Category: Axes de recherche
The ethnographer and the paradox of emotional closeness. An autoethnography of shame in accounting research
This paper discusses the emotional intensity of ethnographic work in accounting research, emphasizing the immersive nature of this work within social groups. Ethnographers form genuine relationships but face a dilemma when using these connections for research purposes, potentially compromising their authenticity. The focus lies on emotions, particularly shame, experienced during and after fieldwork, influencing both […]
Institutional Complexity in Professional Service Firms and Dysfunctional Behaviors: Evidence from a Multi-Country Study
In most organizational fields worldwide, we observe a permanent coexistence of multiple andsometimes conflicting institutional logics, a phenomenon known as institutional complexity. Prior research has viewed institutional complexity as problematic, but recent institutional scholarship recognizes several benefits. The behavioral implications of institutional complexity have only recently been studied. This study presents theoretical claims about how […]
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 […]
Innovation et contrôle
Ce chapitre traite du rôle central de l’innovation dans l’obtention d’un avantage concurrentiel et de la performance organisationnelle dans l’environnement dynamique d’aujourd’hui. Traditionnellement, les systèmes de contrôle organisationnel, en particulier le contrôle de gestion, étaient perçus comme des obstacles à l’innovation, supprimant la liberté, la créativité et la flexibilité. Cependant, des recherches récentes ont souligné que […]