Category: Pilotage de la performance

Applying international standards in France: how professional accountants manage IFRS complexity?

The application of IFRS does not take shape in an institutional vacuum and may call into question international accounting harmonization. The authors aim at studying the interpretation’s process of international standards (IFRS) by French accounting professionals. To do so, they studied 174 professional articles published in the Revue Française de Comptabilité (RFC) and by major […]

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 […]

CEO demographics and gender diversity in senior management in large Scandinavian firms

This study aims to investigate whether chief executive officer (CEO) demographics are associated with gender diversity in senior management in the Scandinavia region. The research design draws on multivariate cross-sectional analysis. The demographic characteristics examined are gender, age and education. A total of six hypotheses are developed and tested. The sample includes the largest 106 […]

Hyperloop, a markets’ mythology

This paper studies how a market is being structured around Hyperloop, the hyper-speed train proposed in 2013 by Elon Musk. The researchers show that Hyperloop carries the mythology, in the Barthian sense, of the possibility for humans to master time and space. They link semiology and materiality and show that meaning is constructed through texts and narrative. […]

Comment vivre les tensions entre recherche et pratique quand on est un chercheur engagé? Quelques pistes.

Comment vivre les tensions entre recherche et pratique quand on est un chercheur engagé? Quelques pistes.

Bridging Research-Practice Tensions: Exploring Day-to-Day Engaged Scholarship Investigating Sustainable Development Challenges This paper adds to literature on engaged scholarship by exploring how previous experience, study expectations, and multiple identities are key factors that shape how management researchers perceive and experience the research-practice divide in sustainable development research. Highlighting ways to navigate tensions in engaged scholarship, […]