The implementation of a board gender quota in Norway in 2006 resulted in an extraordinary increase in the number of female directors over a short period of time. As a result, previous studies have used this unique scenario to examine the effects of appointing female directors on various corporate outcomes, such as the cost of […]
Category: Axes de recherche
Extractive sector governance: Does a nexus of accountability render local Extractive Industries Transparency Initiatives ineffective?
This study examines the Nigerian Extractive Industry Transparency Initiative’s (NEITI) ineffectiveness in delivering public accountability to Nigerian citizens. Although this failure is recognized in prior literature, the paper contends that NEITI’s role is obscured by one-sided links to external factors. The study’s conceptual framework is built around Dillard and Vinnari’s (2019) distinction between different accountability […]
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 […]