Essec\Faculty\Model\Profile {#2233
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"slug" => "casarin-veronica"
"fullName" => "Veronica CASARIN"
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"firstName" => "Veronica"
"title" => array:2 [
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"email" => "casarin@essec.edu"
"status" => "ACTIF"
"campus" => "Campus de Cergy"
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0 => Essec\Faculty\Model\CareerItem {#2251
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0 => Essec\Faculty\Model\Diplome {#2235
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1 => Essec\Faculty\Model\Diplome {#2237
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"fr" => "<p>Veronica Casarin est Professeure Associée de Comptabilité et Contrôle de Gestion. Ses recherches actuelles portent sur le rôle du contrôle de gestion dans les réseaux d'innovation et les plateformes numériques dans les secteurs pharmaceutique et aéronautique. Elle étudie également les aspects éthiques de la conception des systèmes de contrôle de gestion. Ses travaux ont été publiés dans des revues prestigieuses, telles que Accounting, Organizations and Society et Journal of Business Ethics. Elle donne des cours sur le contrôle de gestion. Veronica est coordinatrice de plusieurs cours et membre du comité pédagogique du Global BBA. Avant de rejoindre l'ESSEC, Veronica était chercheuse post-doctoral à l'Université Ca' Foscari de Venise. Elle a obtenu son doctorat à l'université de Cardiff et son Master's en comptabilité (London School of Economics).</p>\n"
"en" => "<p style="margin-left:0cm">Veronica Casarin is Associate Professor of Accounting and Management Control. Her current research focuses on the role of management control in innovation networks and digital platforms in the pharmaceutical R&D and aviation sectors. She also investigates the ethical aspects of management control system design. Her work has been published in top journals, such as Accounting, Organizations and Society and Journal of Business Ethics. Veronica teaches courses on management control in several ESSEC programs. She is a course co-coordinator for bachelor-level courses and is a member of the Global Bachelor in Business Administration (BBA) pedagogical committee. Prior to joining ESSEC, Veronica was a post-doctoral researcher at Ca’ Foscari University of Venice. She earned her PhD in Business Studies from Cardiff University and her MPhil in Accounting from the London School of Economics.</p>\n"
]
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0 => Essec\Faculty\Model\TeachingItem {#2250
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1 => Essec\Faculty\Model\TeachingItem {#2247
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2 => Essec\Faculty\Model\TeachingItem {#2249
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3 => Essec\Faculty\Model\TeachingItem {#2246
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4 => Essec\Faculty\Model\TeachingItem {#2248
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5 => Essec\Faculty\Model\TeachingItem {#2243
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6 => Essec\Faculty\Model\TeachingItem {#2244
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7 => Essec\Faculty\Model\TeachingItem {#2245
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0 => Essec\Faculty\Model\Contribution {#2254
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"title" => "Calculative Frames, Performance Measurement and the Multiple Values of Innovation: The Case of Technology Incubation in the United Kingdom"
"description" => "CASARIN, V. (2018). Calculative Frames, Performance Measurement and the Multiple Values of Innovation: The Case of Technology Incubation in the United Kingdom. Dans: 12th Interdisciplinary Perspectives on Accounting (IPA) Conference 2018."
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"slug" => "13249-a-healthy-corporate-culture-the-role-of-management-control"
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"year" => "2021"
"title" => "A Healthy Corporate Culture: The Role of Management Control"
"description" => "CASARIN, V. et LINDER, S. (2021). A Healthy Corporate Culture: The Role of Management Control. <i>LEIZ Leadership Log</i>, pp. 24-25."
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2 => Essec\Faculty\Model\Contribution {#2258
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"year" => "2018"
"title" => "Performance Measurement and the Making of Innovation as an Economic Actor: The Agencements of Technology Transfer and Technology Incubation in the UK"
"description" => "CASARIN, V. (2018). Performance Measurement and the Making of Innovation as an Economic Actor: The Agencements of Technology Transfer and Technology Incubation in the UK. Dans: 11th Workshop on Management Accounting as Social and Organizational Practice (MASOP) 2018."
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"name" => "CASARIN Veronica"
"bid" => "B00732655"
"slug" => "casarin-veronica"
]
]
"ouvrage" => "11th Workshop on Management Accounting as Social and Organizational Practice (MASOP) 2018"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-05-14T19:21:47.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.8001847
+"parent": null
}
3 => Essec\Faculty\Model\Contribution {#2255
#_index: "academ_contributions"
#_id: "6875"
#_source: array:18 [
"id" => "6875"
"slug" => "6875-performing-business-models-as-problems-of-accounting-and-organization-accounting-for-innovation-in-pharmaceutical-biotech"
"yearMonth" => "2019-04"
"year" => "2019"
"title" => "Performing Business Models as Problems of Accounting and Organization: Accounting for Innovation in Pharmaceutical Biotech"
"description" => "CASARIN, V. et ROBSON, K. (2019). Performing Business Models as Problems of Accounting and Organization: Accounting for Innovation in Pharmaceutical Biotech. Dans: 12th MASOP 2019 (Management Accounting as a Social and Organisational Practice). Bristol."
"authors" => array:2 [
0 => array:3 [
"name" => "CASARIN Veronica"
"bid" => "B00732655"
"slug" => "casarin-veronica"
]
1 => array:1 [
"name" => "ROBSON Keith"
]
]
"ouvrage" => "12th MASOP 2019 (Management Accounting as a Social and Organisational Practice)"
"keywords" => []
"updatedAt" => "2024-01-09 14:19:15"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-05-14T19:21:47.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.8001847
+"parent": null
}
4 => Essec\Faculty\Model\Contribution {#2259
#_index: "academ_contributions"
#_id: "10884"
#_source: array:18 [
"id" => "10884"
"slug" => "10884-designing-ethical-management-control-overcoming-the-harmful-effect-of-management-control-systems-on-job-related-stress"
"yearMonth" => "2021-09"
"year" => "2021"
"title" => "Designing Ethical Management Control: Overcoming the Harmful Effect of Management Control Systems on Job-Related Stress"
"description" => "LINDER, S., LECA, B., ZICARI, A. et CASARIN, V. (2021). Designing Ethical Management Control: Overcoming the Harmful Effect of Management Control Systems on Job-Related Stress. <i>Journal of Business Ethics</i>, 172(4), pp. 747-764."
"authors" => array:4 [
0 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
1 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
2 => array:3 [
"name" => "ZICARI Adrian"
"bid" => "B00265409"
"slug" => "zicari-adrian"
]
3 => array:3 [
"name" => "CASARIN Veronica"
"bid" => "B00732655"
"slug" => "casarin-veronica"
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Management control"
1 => "Non-maleficence"
2 => "Job-related stress"
3 => "Challenge"
4 => "Threat"
]
"updatedAt" => "2024-02-14 09:37:36"
"publicationUrl" => "https://doi.org/10.1007/s10551-020-04490-9"
"publicationInfo" => array:3 [
"pages" => "747-764"
"volume" => "172"
"number" => "4"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Ethical aspects of management control systems (MCS) are attracting increasing attention among scholars and practitioners. Much of the work centers on their aims. We complement this scholarship by applying the ethical principle of “no harm,” i.e., non-maleficence, to examine how those aims are achieved. We illustrate this approach by exploring the effects of four MCS designs on job-related stress drawing on the differentiation of stress into two dimensions: a challenge (i.e., unproblematic and even desirable) and a threat dimension (i.e., dangerous; causing psychological strain). Results from a lagged field-survey with 471 managers and employees from the UK and the U.S. support key predictions and offer first insights into designing MCS based on a “no harm” ethics. Our study highlights the benefits of interdisciplinary research in business ethics and hopefully encourages more work on MCS from a perspective based on the non-maleficence principle."
"en" => "Ethical aspects of management control systems (MCS) are attracting increasing attention among scholars and practitioners. Much of the work centers on their aims. We complement this scholarship by applying the ethical principle of “no harm,” i.e., non-maleficence, to examine how those aims are achieved. We illustrate this approach by exploring the effects of four MCS designs on job-related stress drawing on the differentiation of stress into two dimensions: a challenge (i.e., unproblematic and even desirable) and a threat dimension (i.e., dangerous; causing psychological strain). Results from a lagged field-survey with 471 managers and employees from the UK and the U.S. support key predictions and offer first insights into designing MCS based on a “no harm” ethics. Our study highlights the benefits of interdisciplinary research in business ethics and hopefully encourages more work on MCS from a perspective based on the non-maleficence principle."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-05-14T19:21:47.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.8001847
+"parent": null
}
5 => Essec\Faculty\Model\Contribution {#2253
#_index: "academ_contributions"
#_id: "10943"
#_source: array:18 [
"id" => "10943"
"slug" => "10943-performing-hybrid-business-models-as-problematics-of-accounting-and-organization-the-case-of-innovation-in-pharmaceutical-biotech-units"
"yearMonth" => "2020-07"
"year" => "2020"
"title" => "Performing Hybrid Business Models as Problematics of Accounting and Organization: the Case of Innovation in Pharmaceutical Biotech Units"
"description" => "CASARIN, V. et ROBSON, K. (2020). Performing Hybrid Business Models as Problematics of Accounting and Organization: the Case of Innovation in Pharmaceutical Biotech Units. Dans: 36th EGOS Colloquium 2020."
"authors" => array:2 [
0 => array:3 [
"name" => "CASARIN Veronica"
"bid" => "B00732655"
"slug" => "casarin-veronica"
]
1 => array:1 [
"name" => "ROBSON Keith"
]
]
"ouvrage" => "36th EGOS Colloquium 2020"
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-05-14T19:21:47.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.8001847
+"parent": null
}
6 => Essec\Faculty\Model\Contribution {#2257
#_index: "academ_contributions"
#_id: "13263"
#_source: array:18 [
"id" => "13263"
"slug" => "13263-ethics-in-control-systems-lets-go-beyond-simple-compliance"
"yearMonth" => "2020-07"
"year" => "2020"
"title" => "Ethics in Control Systems: Let’s Go Beyond Simple Compliance!"
"description" => "CASARIN, V., LECA, B., LINDER, S. et ZICARI, A. (2020). Ethics in Control Systems: Let’s Go Beyond Simple Compliance! <i>Council on Business & Society Insights</i>."
"authors" => array:4 [
0 => array:3 [
"name" => "CASARIN Veronica"
"bid" => "B00732655"
"slug" => "casarin-veronica"
]
1 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
2 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
3 => array:3 [
"name" => "ZICARI Adrian"
"bid" => "B00265409"
"slug" => "zicari-adrian"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "management control"
1 => "ethics"
2 => "non-harmful"
]
"updatedAt" => "2024-10-31 13:51:19"
"publicationUrl" => "https://cobsinsights.org/2020/07/14/ethics-in-control-systems-and-beyond-simple-compliance/"
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => "July"
]
"type" => array:2 [
"fr" => "Articles ou vidéos de vulgarisation"
"en" => "Press article, video or other popular media"
]
"support_type" => array:2 [
"fr" => "Presse"
"en" => "Press"
]
"countries" => array:2 [
"fr" => "France"
"en" => "France"
]
"abstract" => array:2 [
"fr" => "When we think about Ethics in the context of performance indicators and control systems, we tend to think about fraud. How to make sure that employees do not commit fraud. To be sure, fraud has been a longtime concern for company owners. Going back to biblical times, we have the story of a manager who frauds his master by undercharging clients (fifty measures of oil instead of one hundred). More recently, we may remember high profile fraud schemes like those of Enron, Parmalat, or Wirecard. In many of these cases, the concerned companies collapsed because of fraud."
"en" => "When we think about Ethics in the context of performance indicators and control systems, we tend to think about fraud. How to make sure that employees do not commit fraud. To be sure, fraud has been a longtime concern for company owners. Going back to biblical times, we have the story of a manager who frauds his master by undercharging clients (fifty measures of oil instead of one hundred). More recently, we may remember high profile fraud schemes like those of Enron, Parmalat, or Wirecard. In many of these cases, the concerned companies collapsed because of fraud."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-05-14T19:21:47.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.8001847
+"parent": null
}
7 => Essec\Faculty\Model\Contribution {#2260
#_index: "academ_contributions"
#_id: "13688"
#_source: array:18 [
"id" => "13688"
"slug" => "13688-employee-health-for-strategic-adaptation-the-role-of-enabling-and-constraining-performance-measurement"
"yearMonth" => "2023-03"
"year" => "2023"
"title" => "Employee Health for Strategic Adaptation: The Role of Enabling and Constraining Performance Measurement"
"description" => "CASARIN, V. et LINDER, S. (2023). Employee Health for Strategic Adaptation: The Role of Enabling and Constraining Performance Measurement. Dans: Torben J. Andersen (ed.). <i>Responding to Uncertain Conditions: New Research on Strategic Adaptation</i>. 1st ed. Bingley: Emerald Publishing Limited, pp. 91-105."
"authors" => array:2 [
0 => array:3 [
"name" => "CASARIN Veronica"
"bid" => "B00732655"
"slug" => "casarin-veronica"
]
1 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
]
"ouvrage" => "Responding to Uncertain Conditions: New Research on Strategic Adaptation"
"keywords" => array:6 [
0 => "Adaptation"
1 => "enabling"
2 => "health"
3 => "knowledge economy"
4 => "performance measurement"
5 => "control systems"
]
"updatedAt" => "2023-05-22 16:41:25"
"publicationUrl" => "https://doi.org/10.1108/978-1-80455-964-220231005"
"publicationInfo" => array:3 [
"pages" => "91-105"
"volume" => ""
"number" => "5"
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => """
An organization’s ability to navigate uncertain conditions hinges on its \n
members generating timely and productive responses to ongoing changes in \n
their local task environments. Since less healthy employees are less productive, organizations stand to gain from fostering their physical and mental \n
health. Little knowledge, however, exists as to whether and how an organizations’ internal control systems affect employee health. In the following the \n
authors, therefore, shed light at this relation drawing on an empirical study \n
with 179 employees. Results suggest that the design of control systems has \n
an impact on employee health. This has important implications for ongoing \n
theory-building efforts on the effects of organizations’ internal control systems and for business practice
"""
"en" => """
An organization’s ability to navigate uncertain conditions hinges on its \n
members generating timely and productive responses to ongoing changes in \n
their local task environments. Since less healthy employees are less productive, organizations stand to gain from fostering their physical and mental \n
health. Little knowledge, however, exists as to whether and how an organizations’ internal control systems affect employee health. In the following the \n
authors, therefore, shed light at this relation drawing on an empirical study \n
with 179 employees. Results suggest that the design of control systems has \n
an impact on employee health. This has important implications for ongoing \n
theory-building efforts on the effects of organizations’ internal control systems and for business practice
"""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-05-14T19:21:47.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.8001847
+"parent": null
}
8 => Essec\Faculty\Model\Contribution {#2261
#_index: "academ_contributions"
#_id: "13694"
#_source: array:18 [
"id" => "13694"
"slug" => "13694-management-control-and-stress-a-double-edged-sword"
"yearMonth" => "2023-09"
"year" => "2023"
"title" => "Management Control and Stress: a Double-Edged Sword"
"description" => "CASARIN, V., LECA, B., LINDER, S. et ZICARI, A. (2023). Management Control and Stress: a Double-Edged Sword. Dans: Adrián Zicari, Tom Gamble eds. <i>The Employee and the Post-Pandemic Workplace</i>. 1st ed. London: Routledge."
"authors" => array:4 [
0 => array:3 [
"name" => "CASARIN Veronica"
"bid" => "B00732655"
"slug" => "casarin-veronica"
]
1 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
2 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
3 => array:3 [
"name" => "ZICARI Adrian"
"bid" => "B00265409"
"slug" => "zicari-adrian"
]
]
"ouvrage" => "The Employee and the Post-Pandemic Workplace"
"keywords" => array:4 [
0 => "job-related stress"
1 => "management control"
2 => "performance measurement"
3 => "well-being"
]
"updatedAt" => "2024-05-28 10:58:34"
"publicationUrl" => "https://www.taylorfrancis.com/chapters/edit/10.4324/9781003388685-15/management-control-stress-veronica-casarin-bernard-leca-stefan-linder-adri%C3%A1n-zicari"
"publicationInfo" => array:3 [
"pages" => ""
"volume" => "Routledge COBS Focus on Responsible Business"
"number" => ""
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Les systèmes de contrôle de gestion sont omniprésents dans la vie contemporaine. Ils influencent les comportements des salariés et des managers, avec des conséquences potentielles sur leur santé et leur bien-être, notamment en ce qui concerne le stress lié au travail. Cet aperçu présente des principes et des idées sur la façon de concevoir des systèmes de contrôle de gestion (MCS) qui pourraient accompagner les employés et les gestionnaires tout en les protégeant du stress lié au travail."
"en" => "Management control systems are ubiquitous in contemporary life. They influence employees and managers’ behaviours, with potential consequences on their health and wellbeing, particularly in regards to job-related stress. This insight presents principles and ideas on how to design Management Control Systems (MCSs) that could accompany employees and managers while protecting them from job-related stress."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-05-14T19:21:47.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.8001847
+"parent": null
}
9 => Essec\Faculty\Model\Contribution {#2262
#_index: "academ_contributions"
#_id: "14103"
#_source: array:18 [
"id" => "14103"
"slug" => "14103-calculative-frames-compromising-metrics-and-the-multiple-values-of-innovation-the-case-of-technology-incubation-in-the-uk"
"yearMonth" => "2023-11"
"year" => "2023"
"title" => "Calculative frames, compromising metrics, and the multiple values of innovation: The case of technology incubation in the UK"
"description" => "CASARIN, V. (2023). Calculative frames, compromising metrics, and the multiple values of innovation: The case of technology incubation in the UK. <i>Accounting, Organizations and Society</i>, 111, pp. 101479."
"authors" => array:1 [
0 => array:3 [
"name" => "CASARIN Veronica"
"bid" => "B00732655"
"slug" => "casarin-veronica"
]
]
"ouvrage" => ""
"keywords" => array:6 [
0 => "Calculative frames"
1 => "Compromising metrics"
2 => "Innovation"
3 => "Multiple values"
4 => "Performance measurement"
5 => "Technology incubation"
]
"updatedAt" => "2024-10-31 13:51:19"
"publicationUrl" => "https://doi.org/10.1016/j.aos.2023.101479"
"publicationInfo" => array:3 [
"pages" => "101479"
"volume" => "111"
"number" => null
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Complex organizations are faced with numerous demands that translate into different assessments of value. We focus here on the agency of performance metrics and how they represent and mediate multiple and contrasting values. We draw on a case study of technology incubation, a complex site where attempts to meet the sometimes conflicting demands of stakeholders inevitably lead to multiple assessments of the value of innovation. We propose a theoretical model inspired by Beunza and Garud’s (2007) notion of calculative frame, positing that each frame expresses value in terms of a dominant principle of worth, a metaphorical root, and the key metrics of worth. We then explore how and under what conditions the tensions among frames are mediated by compromising metrics. Our paper contributes to the literature on socio-materiality by strengthening the conceptual linkages between the elements of calculative frames and theorizing their co-constituted character. In this way we broaden the applicability of the calculative frame model to performance measurement in complex organizations. We also contribute to the management accounting literature on tensions and compromise by providing an account of the agency of performance metrics and the mechanisms of combinability through which they mediate a compromise among conflicting frames, and bridge frames that are not in conflict."
"en" => "Complex organizations are faced with numerous demands that translate into different assessments of value. We focus here on the agency of performance metrics and how they represent and mediate multiple and contrasting values. We draw on a case study of technology incubation, a complex site where attempts to meet the sometimes conflicting demands of stakeholders inevitably lead to multiple assessments of the value of innovation. We propose a theoretical model inspired by Beunza and Garud’s (2007) notion of calculative frame, positing that each frame expresses value in terms of a dominant principle of worth, a metaphorical root, and the key metrics of worth. We then explore how and under what conditions the tensions among frames are mediated by compromising metrics. Our paper contributes to the literature on socio-materiality by strengthening the conceptual linkages between the elements of calculative frames and theorizing their co-constituted character. In this way we broaden the applicability of the calculative frame model to performance measurement in complex organizations. We also contribute to the management accounting literature on tensions and compromise by providing an account of the agency of performance metrics and the mechanisms of combinability through which they mediate a compromise among conflicting frames, and bridge frames that are not in conflict."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-05-14T19:21:47.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.8001847
+"parent": null
}
10 => Essec\Faculty\Model\Contribution {#2263
#_index: "academ_contributions"
#_id: "14123"
#_source: array:18 [
"id" => "14123"
"slug" => "14123-assessing-the-ethicality-of-performance-measurement-systems-a-principlist-perspective-and-scale"
"yearMonth" => "2022-06"
"year" => "2022"
"title" => "Assessing the Ethicality of Performance Measurement Systems: A Principlist Perspective and Scale"
"description" => "CASARIN, V. et LINDER, S. (2022). Assessing the Ethicality of Performance Measurement Systems: A Principlist Perspective and Scale. Dans: 2022 European Academy of Management (EURAM) Annual Conference. Zurich."
"authors" => array:2 [
0 => array:3 [
"name" => "CASARIN Veronica"
"bid" => "B00732655"
"slug" => "casarin-veronica"
]
1 => array:3 [
"name" => "LINDER Stefan"
"bid" => "B00389792"
"slug" => "linder-stefan"
]
]
"ouvrage" => "2022 European Academy of Management (EURAM) Annual Conference"
"keywords" => []
"updatedAt" => "2023-07-20 01:00:38"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2025-05-14T19:21:47.000Z"
]
+lang: "fr"
+"_type": "_doc"
+"_score": 6.8001847
+"parent": null
}
11 => Essec\Faculty\Model\Contribution {#2264
#_index: "academ_contributions"
#_id: "15623"
#_source: array:18 [
"id" => "15623"
"slug" => "15623-self-determination-theory-for-understanding-the-ethicality-of-numbers-in-management-control"
"yearMonth" => "2024-12"
"year" => "2024"
"title" => "Self-Determination Theory for Understanding the Ethicality of Numbers in Management Control"
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