Compter la guerre comme on conte les petits sous!

BILLET DE BLOG 20 DÉCEMBRE 2023 https://blogs.mediapart.fr/nclavijo/blog/201223/compter-la-guerre-comme-conte-les-petits-sous Notre travail est de rendre visible les mécanismes comptables qui « commodifient » les plus vulnérables, et en particulier celles et ceux qui se trouvent à l’intersection de plusieurs systèmes d’oppression. Mais là c’est trop.

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 […]