Essec\Faculty\Model\Profile {#2189
#_id: "B00006572"
#_source: array:40 [
"bid" => "B00006572"
"academId" => "1973"
"slug" => "leca-bernard"
"fullName" => "Bernard LECA"
"lastName" => "LECA"
"firstName" => "Bernard"
"title" => array:2 [
"fr" => "Professeur"
"en" => "Professor"
]
"email" => "leca@essec.edu"
"status" => "ACTIF"
"campus" => "Campus de Cergy"
"departments" => []
"phone" => "+33 (0)1 34 43 97 22"
"sites" => []
"facNumber" => "1973"
"externalCvUrl" => "https://faculty.essec.edu/en/cv/en-leca-bernard/"
"googleScholarUrl" => "https://scholar.google.com/citations?user=Kxa5_b8AAAAJ"
"facOrcId" => "https://orcid.org/0000-0003-0977-7310"
"career" => array:4 [
0 => Essec\Faculty\Model\CareerItem {#2206
#_index: null
#_id: null
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"startDate" => "2015-09-01"
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"isInternalPosition" => true
"type" => array:2 [
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"en" => "Full-time academic appointments"
]
"label" => array:2 [
"fr" => "Professeur"
"en" => "Professor"
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2189}
}
1 => Essec\Faculty\Model\CareerItem {#2207
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2018-09-01"
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"type" => array:2 [
"en" => "Other appointments"
"fr" => "Autres positions"
]
"label" => array:2 [
"fr" => "Co-responsable du département Comptabilité et contrôle de gestion"
"en" => "Co-Head of the Accounting and Management Control Department"
]
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"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2189}
}
2 => Essec\Faculty\Model\CareerItem {#2208
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2021-09-01"
"endDate" => "2024-08-31"
"isInternalPosition" => true
"type" => array:2 [
"en" => "Other Academic Appointments"
"fr" => "Autres positions académiques"
]
"label" => array:2 [
"fr" => "Responsable de filière Talent de la Transition Ecologique"
"en" => "Track Head Talent de la Transition Ecologique"
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2189}
}
3 => Essec\Faculty\Model\CareerItem {#2209
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2023-01-01"
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"type" => array:2 [
"en" => "Other Academic Appointments"
"fr" => "Autres positions académiques"
]
"label" => array:2 [
"fr" => "Directeur Académique du Laboratoire E&MISE"
"en" => "Academic director of the E&MISE Laboratory"
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "en"
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}
]
"diplomes" => array:5 [
0 => Essec\Faculty\Model\Diplome {#2191
#_index: null
#_id: null
#_source: array:6 [
"diplome" => "DIPLOMA"
"type" => array:2 [
"fr" => "Diplômes"
"en" => "Diplomas"
]
"year" => "2008"
"label" => array:2 [
"en" => "Doctorat in Operations Strategy & Management"
"fr" => "Doctorat en Stratégie & Management des Opérations"
]
"institution" => array:2 [
"fr" => "Université de Lille"
"en" => "Université de Lille"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "en"
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}
1 => Essec\Faculty\Model\Diplome {#2193
#_index: null
#_id: null
#_source: array:6 [
"diplome" => "DIPLOMA"
"type" => array:2 [
"fr" => "Diplômes"
"en" => "Diplomas"
]
"year" => "2011"
"label" => array:2 [
"en" => "Agrégation de l'enseignement supérieur"
"fr" => "Agrégation de l'enseignement supérieur en sciences de gestion"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
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+"parent": Essec\Faculty\Model\Profile {#2189}
}
2 => Essec\Faculty\Model\Diplome {#2190
#_index: null
#_id: null
#_source: array:6 [
"diplome" => "DIPLOMA"
"type" => array:2 [
"fr" => "Diplômes"
"en" => "Diplomas"
]
"year" => "1998"
"label" => array:2 [
"en" => "Agrégation in Economy and Management"
"fr" => "Agrégation d'Economie et de Gestion"
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
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}
3 => Essec\Faculty\Model\Diplome {#2194
#_index: null
#_id: null
#_source: array:6 [
"diplome" => "DIPLOMA"
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"fr" => "Diplômes"
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"en" => "École Nationale de la Magistrature"
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"en" => "France"
]
]
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}
4 => Essec\Faculty\Model\Diplome {#2188
#_index: null
#_id: null
#_source: array:6 [
"diplome" => "DIPLOMA"
"type" => array:2 [
"fr" => "Diplômes"
"en" => "Diplomas"
]
"year" => "1995"
"label" => array:2 [
"en" => "IEP Paris Graduate"
"fr" => "Diplômé de l'IEP Paris"
]
"institution" => array:2 [
"fr" => "Institut d'Etudes Politiques"
"en" => "Institut d'Etudes Politiques"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
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}
]
"bio" => array:2 [
"fr" => null
"en" => null
]
"department" => array:2 [
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"en" => "Accounting and Management Control "
]
"site" => array:2 [
"fr" => null
"en" => "https://www.linkedin.com/in/bernard-leca-674688122/"
]
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]
"researchFields" => array:2 [
"fr" => "contrôle stratégie - Innovation - les stratégies non-commerciales - les industries high tech - les alternatives au capitalisme et la RSE - Théorie des organisations"
"en" => "control strategy - Innovation - non-commercial strategies - high-tech industries - alternatives to capitalism and CSR - Organisational theory"
]
"teachingFields" => array:2 [
"fr" => "Développement durable - Développement durable et comptabilité sociale"
"en" => "Sustainable development - Sustainability & Social Accounting"
]
"distinctions" => array:5 [
0 => Essec\Faculty\Model\Distinction {#2210
#_index: null
#_id: null
#_source: array:6 [
"date" => "2007-01-01"
"label" => array:2 [
"fr" => "Prix Roland Calori de la meilleure recherche par de jeunes chercheurs conjointement avec Hélène Delacour pour “The Deinstitutionalization of an FCE at the End of the 19th Century in the French Art Field""
"en" => "Calori Prize of best research by young scholars along with Hélène Delacour for “The Deinstitutionalization of an FCE at the End of the 19th Century in the French Art Field""
]
"type" => array:2 [
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]
"tri" => " 1 "
"institution" => array:2 [
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"en" => "Association Internationale de Management Stratégique"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2189}
}
1 => Essec\Faculty\Model\Distinction {#2211
#_index: null
#_id: null
#_source: array:6 [
"date" => "2011-01-01"
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"fr" => "Article “How Actors Change Institutions: Towards a Theory of Institutional Entrepreneurship" identifié par Thomson Reuters comme "Fast breaking article" dans le domaine Economics & Business"
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"en" => null
]
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"en" => "United States of America"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2189}
}
2 => Essec\Faculty\Model\Distinction {#2212
#_index: null
#_id: null
#_source: array:6 [
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]
]
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}
3 => Essec\Faculty\Model\Distinction {#2213
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]
]
+lang: "en"
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}
4 => Essec\Faculty\Model\Distinction {#2214
#_index: null
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]
]
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}
]
"teaching" => array:2 [
0 => Essec\Faculty\Model\TeachingItem {#2204
#_index: null
#_id: null
#_source: array:7 [
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]
"institution" => array:2 [
"fr" => "FGV EAESP"
"en" => "FGV EAESP"
]
"country" => array:2 [
"fr" => "Brésil"
"en" => "Brazil"
]
]
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}
1 => Essec\Faculty\Model\TeachingItem {#2205
#_index: null
#_id: null
#_source: array:7 [
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"en" => "HEC Montréal"
]
"country" => array:2 [
"fr" => "Canada"
"en" => "Canada"
]
]
+lang: "en"
}
]
"otherActivities" => array:10 [
0 => Essec\Faculty\Model\ExtraActivity {#2192
#_index: null
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1 => Essec\Faculty\Model\ExtraActivity {#2195
#_index: null
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2 => Essec\Faculty\Model\ExtraActivity {#2196
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}
3 => Essec\Faculty\Model\ExtraActivity {#2197
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4 => Essec\Faculty\Model\ExtraActivity {#2198
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5 => Essec\Faculty\Model\ExtraActivity {#2199
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6 => Essec\Faculty\Model\ExtraActivity {#2200
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7 => Essec\Faculty\Model\ExtraActivity {#2201
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8 => Essec\Faculty\Model\ExtraActivity {#2202
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9 => Essec\Faculty\Model\ExtraActivity {#2203
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0 => Essec\Faculty\Model\Contribution {#2216
#_index: "academ_contributions"
#_id: "716"
#_source: array:18 [
"id" => "716"
"slug" => "behind-smoke-and-mirrors-a-political-approach-to-decoupling"
"yearMonth" => "2018-04"
"year" => "2018"
"title" => "Behind Smoke and Mirrors: A Political Approach to Decoupling"
"description" => "KERN, A., LAGUECIR, A. et LECA, B. (2018). Behind Smoke and Mirrors: A Political Approach to Decoupling. <i>Organization Studies</i>, 39(4), pp. 543-564."
"authors" => array:3 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "KERN A."
]
2 => array:1 [
"name" => "LAGUECIR A."
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Agency"
1 => "Decoupling"
2 => "Healthcare management"
3 => "Institutional theory"
4 => "Power dependence theory"
]
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://journals.sagepub.com/doi/10.1177/0170840617693268"
"publicationInfo" => array:3 [
"pages" => "543-564"
"volume" => "39"
"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" => "In this paper, we examine neglected dimensions of decoupling - i.e., its power and political aspects. We draw on an empirical study of the reaction of two hospital subunits and an external agency (the Regional Health Agency) to a policy implementation, to contribute to the recent renewed interest in decoupling. We first reconsider the distinction between internal and external actors by investigating how they interact in their responses to the new policy implementation. While observing different forms of decoupling, we show how power and politics allow us to understand how these forms are articulated and related. Furthermore, we highlight that contexts characterized by institutional complexity are particularly propitious for decoupling. Finally, we outline that how actors use logics to justify their claims might differ significantly from how they enact those logics. More broadly, this paper contributes by bringing back power and politics into the analysis of institutional processes. Keywords : Agency - Decoupling - Healthcare management - Institutional Theory - Power dependance theory"
"en" => "In this paper, we examine neglected dimensions of decoupling - i.e., its power and political aspects. We draw on an empirical study of the reaction of two hospital subunits and an external agency (the Regional Health Agency) to a policy implementation, to contribute to the recent renewed interest in decoupling. We first reconsider the distinction between internal and external actors by investigating how they interact in their responses to the new policy implementation. While observing different forms of decoupling, we show how power and politics allow us to understand how these forms are articulated and related. Furthermore, we highlight that contexts characterized by institutional complexity are particularly propitious for decoupling. Finally, we outline that how actors use logics to justify their claims might differ significantly from how they enact those logics. More broadly, this paper contributes by bringing back power and politics into the analysis of institutional processes. Keywords : Agency - Decoupling - Healthcare management - Institutional Theory - Power dependance theory"
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
1 => Essec\Faculty\Model\Contribution {#2218
#_index: "academ_contributions"
#_id: "6584"
#_source: array:18 [
"id" => "6584"
"slug" => "looking-inward-analyzing-the-visual-dimension-of-management-accouting-tools"
"yearMonth" => "2018-05"
"year" => "2018"
"title" => "Looking Inward: Analyzing the Visual Dimension of Management Accouting Tools"
"description" => "LECA, B. (2018). Looking Inward: Analyzing the Visual Dimension of Management Accouting Tools. Dans: 41st European Accounting Association (EAA) Annual Congress 2018."
"authors" => array:1 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
]
"ouvrage" => "41st European Accounting Association (EAA) Annual Congress 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" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
2 => Essec\Faculty\Model\Contribution {#2220
#_index: "academ_contributions"
#_id: "2543"
#_source: array:18 [
"id" => "2543"
"slug" => "strategies-of-visibility-in-contemporary-surveillance-settings-insights-from-misconduct-concealment-in-financial-markets"
"yearMonth" => "2019-07"
"year" => "2019"
"title" => "Strategies of Visibility in Contemporary Surveillance Settings: Insights from Misconduct Concealment in Financial Markets"
"description" => "LAGUECIR, A. et LECA, B. (2019). Strategies of Visibility in Contemporary Surveillance Settings: Insights from Misconduct Concealment in Financial Markets. <i>Critical Perspectives on Accounting</i>, 62(1), pp. 39-58."
"authors" => array:2 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "LAGUECIR A."
]
]
"ouvrage" => ""
"keywords" => array:6 [
0 => "Surveillance"
1 => "Strategies of visibility"
2 => "Audience segregation"
3 => "Fraud"
4 => "Société Générale"
5 => "Control of trading"
]
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://doi.org/10.1002/smj.2368"
"publicationInfo" => array:3 [
"pages" => "39-58"
"volume" => "62"
"number" => "1"
]
"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" => "This paper complements critical accounting research on surveillance by reversing the dominant perspective focusing on surveilling actors, considering those surveilled. Building on Goffman’s dramaturgical analysis to examine how surveilled individuals present themselves (i.e., their strategies of visibility) to the surveilling audiences and drawing on the 2008 Société Générale (SocGen) trading scandal, we examine the strategies elaborated by the involved trader to initially conceal his misconduct and achieve a positive image vis-à-vis the multiple surveilling audiences. Our analysis shows how strategies of visibility are developed in such contexts by separating a front that complies with audiences’ expectations from a backstage where elements that are inconsistent with those expectations are concealed. The development of such strategies of visibility also requires the segregation of audiences to avoid inconsistencies between fronts. This study further points to the issue of coordination among multiple intersecting control systems. Finally, it reveals the importance of technical literacy in settings with sophisticated control systems, for both the surveilling party, to exert control, and the surveilled one, to manage their visibility. This paper incidentally outlines that while control is increasingly sophisticated and multiple, there is still space for agency. As shadow spaces remain, we are not yet in a control society itself à la Deleuze (1995)."
"en" => "This paper complements critical accounting research on surveillance by reversing the dominant perspective focusing on surveilling actors, considering those surveilled. Building on Goffman’s dramaturgical analysis to examine how surveilled individuals present themselves (i.e., their strategies of visibility) to the surveilling audiences and drawing on the 2008 Société Générale (SocGen) trading scandal, we examine the strategies elaborated by the involved trader to initially conceal his misconduct and achieve a positive image vis-à-vis the multiple surveilling audiences. Our analysis shows how strategies of visibility are developed in such contexts by separating a front that complies with audiences’ expectations from a backstage where elements that are inconsistent with those expectations are concealed. The development of such strategies of visibility also requires the segregation of audiences to avoid inconsistencies between fronts. This study further points to the issue of coordination among multiple intersecting control systems. Finally, it reveals the importance of technical literacy in settings with sophisticated control systems, for both the surveilling party, to exert control, and the surveilled one, to manage their visibility. This paper incidentally outlines that while control is increasingly sophisticated and multiple, there is still space for agency. As shadow spaces remain, we are not yet in a control society itself à la Deleuze (1995)."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
3 => Essec\Faculty\Model\Contribution {#2217
#_index: "academ_contributions"
#_id: "7096"
#_source: array:18 [
"id" => "7096"
"slug" => "role-distancing-as-identity-work-insights-from-renouncing-long-hours-in-professional-service-firms"
"yearMonth" => "2019-07"
"year" => "2019"
"title" => """
Role Distancing as Identity Work. \n
Insights from Renouncing Long Hours in Professional Service Firms
"""
"description" => """
LUPU, I., CASTRO, M.R. et LECA, B. (2019). Role Distancing as Identity Work. \n
Insights from Renouncing Long Hours in Professional Service Firms. Dans: 35th EGOS Colloquium 2019.
"""
"authors" => array:3 [
0 => array:3 [
"name" => "LUPU Ioana"
"bid" => "B00726855"
"slug" => "lupu-ioana"
]
1 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
2 => array:1 [
"name" => "CASTRO M.R."
]
]
"ouvrage" => "35th EGOS Colloquium 2019"
"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" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
4 => Essec\Faculty\Model\Contribution {#2221
#_index: "academ_contributions"
#_id: "7212"
#_source: array:18 [
"id" => "7212"
"slug" => "strategy-as-a-game-a-bourdieusian-approach-to-managerial-strategies-in-an-organizational-field"
"yearMonth" => "2005-08"
"year" => "2005"
"title" => "Strategy as a Game: A Bourdieusian Approach to Managerial Strategies in an Organizational Field"
"description" => "LECA, B. et GOMEZ, M.L. (2005). Strategy as a Game: A Bourdieusian Approach to Managerial Strategies in an Organizational Field. Dans: Academy of Management Annual Conference."
"authors" => array:2 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:3 [
"name" => "GOMEZ Marie-Léandre"
"bid" => "B00006563"
"slug" => "gomez-marie-leandre"
]
]
"ouvrage" => "Academy of Management Annual Conference"
"keywords" => []
"updatedAt" => "2021-04-19 17:57:25"
"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" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
5 => Essec\Faculty\Model\Contribution {#2215
#_index: "academ_contributions"
#_id: "1417"
#_source: array:18 [
"id" => "1417"
"slug" => "is-corporate-social-responsibility-a-new-spirit-of-capitalism"
"yearMonth" => "2016-09"
"year" => "2016"
"title" => "Is Corporate Social Responsibility a New Spirit of Capitalism?"
"description" => "KAZMI, B.A., LECA, B. et NACCACHE, P. (2016). Is Corporate Social Responsibility a New Spirit of Capitalism? <i>Organization</i>, 23(5), pp. 742-762."
"authors" => array:3 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "KAZMI B. A."
]
2 => array:1 [
"name" => "NACCACHE P."
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Corporate social responsibility"
1 => "Critical performativity"
2 => "Fairness"
3 => "Security"
4 => "Spirit of capitalism"
]
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://journals.sagepub.com/doi/abs/10.1177/1350508415619239?journalCode=orga"
"publicationInfo" => array:3 [
"pages" => "742-762"
"volume" => "23"
"number" => "5"
]
"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" => "Our study casts doubt on whether the managerial literature on corporate social responsibility is currently capable of developing a persuasive discourse to bring about change in corporate capitalism. By applying the framework and methodology of the spirit of capitalism, introduced by Boltanski and Chiapello, to a corpus of managerial books, we suggest that corporate social responsibility exhibits the core characteristics that together exemplify the ‘spirit of capitalism’. However, corporate social responsibility deals inadequately with the two key characteristics of the spirit of capitalism—security and fairness—by disregarding individual security and tangible rewards for workers who play decisive roles in enacting the spirit. The lack of consideration for workers could weaken the potential of corporate social responsibility to grow into a new spirit of capitalism and to bring about changes envisioned by critical management studies in corporate capitalism."
"en" => "Our study casts doubt on whether the managerial literature on corporate social responsibility is currently capable of developing a persuasive discourse to bring about change in corporate capitalism. By applying the framework and methodology of the spirit of capitalism, introduced by Boltanski and Chiapello, to a corpus of managerial books, we suggest that corporate social responsibility exhibits the core characteristics that together exemplify the ‘spirit of capitalism’. However, corporate social responsibility deals inadequately with the two key characteristics of the spirit of capitalism—security and fairness—by disregarding individual security and tangible rewards for workers who play decisive roles in enacting the spirit. The lack of consideration for workers could weaken the potential of corporate social responsibility to grow into a new spirit of capitalism and to bring about changes envisioned by critical management studies in corporate capitalism."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
6 => Essec\Faculty\Model\Contribution {#2219
#_index: "academ_contributions"
#_id: "1445"
#_source: array:18 [
"id" => "1445"
"slug" => "ladaptation-des-fiscalistes-aux-nouvelles-conditions-de-loptimisation-fiscale-une-approche-par-les-capacites-dynamiques"
"yearMonth" => "2018-10"
"year" => "2018"
"title" => "L’adaptation des fiscalistes aux nouvelles conditions de l’optimisation fiscale. Une approche par les capacités dynamiques"
"description" => "BOUTHINON-DUMAS, H., JENY, A. et LECA, B. (2018). L’adaptation des fiscalistes aux nouvelles conditions de l’optimisation fiscale. Une approche par les capacités dynamiques. <i>Revue Internationale de Droit Economique</i>, 32(4), pp. 399-429."
"authors" => array:3 [
0 => array:3 [
"name" => "BOUTHINON-DUMAS Hugues"
"bid" => "B00183499"
"slug" => "bouthinon-dumas-hugues"
]
1 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
2 => array:1 [
"name" => "JENY Anne"
]
]
"ouvrage" => ""
"keywords" => array:6 [
0 => "Big Four"
1 => "Capacités dynamiques"
2 => "Droit fiscal"
3 => "Fiscalistes"
4 => "Fiscalité internationale"
5 => "Optimisation fiscale"
]
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://www.cairn.info/revue-internationale-de-droit-economique-2018-4-page-399.htm"
"publicationInfo" => array:3 [
"pages" => "399-429"
"volume" => "32"
"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" => "L’optimisation fiscale est au cœur de l’actualité. Les pratiques de certaines entreprises (Apple, Ikéa, Google, Amazon, etc.) ont été mises au jour. L’environnement institutionnel de cette pratique a connu une évolution, mais la pratique de l’optimisation fiscale n’a pas disparu : elle s’est transformée. Les acteurs, en particulier les cabinets de fiscalistes qui conseillent les entreprises, ont su s’adapter pour continuer à être des rouages incontournables de cette pratique fiscale. Cette étude vise à mettre en lumière les rapports entre l’évolution du cadre juridique et institutionnel et le comportement des acteurs liés à ces pratiques, sous l’angle de la théorie des capacités dynamiques."
"en" => "Tax optimization is at the heart of the news. The practices of some companies (Apple, Ikea, Google, Amazon, etc.) have been brought to light. The institutional environment of this practice has evolved, but the practice of tax optimization has not disappeared: it has changed. Actors, in particular the tax firms that advise companies, have adapted to continue to be key elements of this tax practice. This study aims to shed light on the relationship between the evolution of the legal and institutional framework and the behavior of actors related to these practices, from the perspective of dynamic capacity theory."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
7 => Essec\Faculty\Model\Contribution {#2222
#_index: "academ_contributions"
#_id: "6015"
#_source: array:18 [
"id" => "6015"
"slug" => "free-markets-economics-as-social-systems-the-process-of-re-embeddedness"
"yearMonth" => "2016-07"
"year" => "2016"
"title" => "Free Markets Economics as Social Systems: The Process of Re-Embeddedness"
"description" => "LECA, B. et ROZIN, P. (2016). Free Markets Economics as Social Systems: The Process of Re-Embeddedness. Dans: 5th European Theory Development Workshop."
"authors" => array:2 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "ROZIN P."
]
]
"ouvrage" => "5th European Theory Development Workshop"
"keywords" => []
"updatedAt" => "2021-04-19 17:57:25"
"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" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
8 => Essec\Faculty\Model\Contribution {#2223
#_index: "academ_contributions"
#_id: "6258"
#_source: array:18 [
"id" => "6258"
"slug" => "its-not-just-what-you-do-its-how-you-do-it-towards-critical-quantitative-accounting-research"
"yearMonth" => "2017-05"
"year" => "2017"
"title" => "It's Not Just What You Do, It's How You Do It. Towards Critical Quantitative Accounting Research"
"description" => "LECA, B. (2017). It's Not Just What You Do, It's How You Do It. Towards Critical Quantitative Accounting Research. Dans: 2017 Conférence de la Association Francophone de Comptabilité (AFC)."
"authors" => array:1 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
]
"ouvrage" => "2017 Conférence de la Association Francophone de Comptabilité (AFC)"
"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" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
9 => Essec\Faculty\Model\Contribution {#2224
#_index: "academ_contributions"
#_id: "5623"
#_source: array:18 [
"id" => "5623"
"slug" => "conquest-of-the-stars-how-to-achieve-consecration-in-the-field-of-haute-cuisine"
"yearMonth" => "2019-06"
"year" => "2019"
"title" => "Conquest of the Stars: How to Achieve Consecration in the Field of Haute Cuisine"
"description" => "BOUTY, I., GOMEZ, M.L. et LECA, B. (2019). Conquest of the Stars: How to Achieve Consecration in the Field of Haute Cuisine. Dans: 15th International Conference on Arts & Cultural Management (AIMAC 2019). Venice."
"authors" => array:3 [
0 => array:3 [
"name" => "GOMEZ Marie-Léandre"
"bid" => "B00006563"
"slug" => "gomez-marie-leandre"
]
1 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
2 => array:1 [
"name" => "BOUTY Isabelle"
]
]
"ouvrage" => "15th International Conference on Arts & Cultural Management (AIMAC 2019)"
"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" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
10 => Essec\Faculty\Model\Contribution {#2225
#_index: "academ_contributions"
#_id: "5634"
#_source: array:18 [
"id" => "5634"
"slug" => "contested-director-elections-as-celebrity-contests-developing-competing-discursive-strategies-to-court-investor-votes"
"yearMonth" => "2018-12"
"year" => "2018"
"title" => "Contested Director Elections as Celebrity Contests: Developing Competing Discursive Strategies to Court Investor Votes"
"description" => "LAMBERT, E., LECA, B. et RICHARD, C. (2018). Contested Director Elections as Celebrity Contests: Developing Competing Discursive Strategies to Court Investor Votes. Dans: 4th 'Financial Reporting and Auditing as Social and Organizational Practice' (FRASOP) Workshop 2018."
"authors" => array:3 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:3 [
"name" => "RICHARD Chrystelle"
"bid" => "B00183501"
"slug" => "richard-chrystelle"
]
2 => array:1 [
"name" => "LAMBERT E."
]
]
"ouvrage" => "4th 'Financial Reporting and Auditing as Social and Organizational Practice' (FRASOP) Workshop 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" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
11 => Essec\Faculty\Model\Contribution {#2226
#_index: "academ_contributions"
#_id: "5635"
#_source: array:18 [
"id" => "5635"
"slug" => "contested-director-elections-as-celebrity-contests-developing-competing-discursive-strategies-to-influence-voting-decisions-of-investors"
"yearMonth" => "2018-07"
"year" => "2018"
"title" => "Contested Director Elections as Celebrity Contests: Developing Competing Discursive Strategies to Influence Voting Decisions of Investors"
"description" => "LAMBERT, E., LECA, B. et RICHARD, C. (2018). Contested Director Elections as Celebrity Contests: Developing Competing Discursive Strategies to Influence Voting Decisions of Investors. Dans: 34th European Group for Organizational Studies (EGOS) Colloquium 2018."
"authors" => array:3 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:3 [
"name" => "RICHARD Chrystelle"
"bid" => "B00183501"
"slug" => "richard-chrystelle"
]
2 => array:1 [
"name" => "LAMBERT E."
]
]
"ouvrage" => "34th European Group for Organizational Studies (EGOS) Colloquium 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" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
12 => Essec\Faculty\Model\Contribution {#2227
#_index: "academ_contributions"
#_id: "3884"
#_source: array:18 [
"id" => "3884"
"slug" => "le-tournant-materiel-dans-la-theorie-neo-institutionnaliste"
"yearMonth" => "2016-01"
"year" => "2016"
"title" => "Le tournant « matériel » dans la théorie néo-institutionnaliste"
"description" => "BOXENBAUM, E., HUAULT, I. et LECA, B. (2016). Le tournant « matériel » dans la théorie néo-institutionnaliste. Dans: <i>Théories des organisations. Nouveaux tournants</i>. 1st ed. Economica, pp. 227-238."
"authors" => array:3 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "BOXENBAUM E."
]
2 => array:1 [
"name" => "HUAULT I."
]
]
"ouvrage" => "Théories des organisations. Nouveaux tournants"
"keywords" => array:10 [
0 => "Dewey"
1 => "Dialogisme"
2 => "Enquête"
3 => "Habitude"
4 => "Mead"
5 => "Médiation sémiotique"
6 => "Peirce"
7 => "Pragmatisme"
8 => "Processus"
9 => "Transaction"
]
"updatedAt" => "2021-09-06 16:57:03"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "227-238"
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Chapitres"
"en" => "Book chapters"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Le cadre pragmatiste peut apporter une base théorique féconde aux approches processuelles des organisations en gestion et théorie des organisations. Elle met en cause, à travers les théories de la médiation sémiotique, de l'enquête et de la transaction dialogique, les approches dualistes, notamment les dualismes sujet / objet, situé / générique, micro / macro, représentation / réalité, pensée / action, individuel / collectif. Dans la perspective des penseurs pragmatistes, l'action et la pensée sur l’action constituent un seul et même processus continu de transformation du monde, continûment investi de sens par les acteurs à travers leurs échanges dialogiques : toute pensée est pensée d'une transformation du monde, et toute transformation active du monde s'inscrit dans un champ de significations."
"en" => "The pragmatist framework can bring an important contribution to the process perspective on organizations, in organization and management studies. Through the theories of semiotic mediation, inquiry and dialogic transaction, it questions dualist approaches, in particular the subject/object, situated/generic, micro/macro, representation/reality, thought/action, and individual/collective dualisms. In the pragmatist authors’ perspective, action and thought about action are one single transformative process. Actors continually make meaning of it through their dialogic exchanges: any thought is thought of world transformation, and any active transformation of the world is embedded in a field of meanings."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
13 => Essec\Faculty\Model\Contribution {#2228
#_index: "academ_contributions"
#_id: "9904"
#_source: array:18 [
"id" => "9904"
"slug" => "linstitution-temporelle-moyen-de-coordination"
"yearMonth" => "2001-01"
"year" => "2001"
"title" => "L’Institution Temporelle, Moyen de Coordination"
"description" => "DEMIL, B., LECA, B. et NACCACHE, P. (2001). L’Institution Temporelle, Moyen de Coordination. <i>Revue Française de Gestion</i>, (132), pp. 83-94."
"authors" => array:3 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "DEMIL Benoît"
]
2 => array:1 [
"name" => "NACCACHE Philippe"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:22"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "83-94"
"volume" => null
"number" => "132"
]
"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" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
14 => Essec\Faculty\Model\Contribution {#2229
#_index: "academ_contributions"
#_id: "9947"
#_source: array:18 [
"id" => "9947"
"slug" => "architecture-de-marche-et-regulation-dans-lexploitation-cinematographique-francaise"
"yearMonth" => "2003-01"
"year" => "2003"
"title" => "Architecture de marché et régulation dans l’exploitation cinématographique française"
"description" => "DEMIL, B. et LECA, B. (2003). Architecture de marché et régulation dans l’exploitation cinématographique française. <i>Revue Française de Gestion</i>, (142), pp. 229-252."
"authors" => array:2 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "DEMIL Benoît"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "Market Architecture"
1 => "Regulation"
2 => "Corporate Political Strategies"
]
"updatedAt" => "2021-07-13 14:31:23"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "229-252"
"volume" => null
"number" => "142"
]
"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" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
15 => Essec\Faculty\Model\Contribution {#2230
#_index: "academ_contributions"
#_id: "10146"
#_source: array:18 [
"id" => "10146"
"slug" => "pas-seulement-des-lemmings-les-relations-entre-les-organisations-et-leur-environnement-dans-le-neo-institutionnalisme-sociologique"
"yearMonth" => "2006-04"
"year" => "2006"
"title" => "Pas seulement des lemmings. Les relations entre les organisations et leur environnement dans le néo institutionnalisme sociologique"
"description" => "LECA, B. (2006). Pas seulement des lemmings. Les relations entre les organisations et leur environnement dans le néo institutionnalisme sociologique. <i>Finance Contrôle Stratégie</i>, 9(4), pp. 67-86."
"authors" => array:1 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:28"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "67-86"
"volume" => "9"
"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" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
16 => Essec\Faculty\Model\Contribution {#2231
#_index: "academ_contributions"
#_id: "10336"
#_source: array:18 [
"id" => "10336"
"slug" => "les-etudes-critiques-en-management-une-perspective-francaise"
"yearMonth" => "2009-06"
"year" => "2009"
"title" => "Les études critiques en management. Une perspective française"
"description" => "GOLSORKHI, D., HUAULT, I. et LECA, B. (2009). <i>Les études critiques en management. Une perspective française</i>. Québec: Les Presses de l'Université Laval, Québec."
"authors" => array:3 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "GOLSORKHI Damon"
]
2 => array:1 [
"name" => "HUAULT Isabelle"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => "https://www.pulaval.com/produit/les-etudes-critiques-en-management-une-perspective-francaise"
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"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" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
17 => Essec\Faculty\Model\Contribution {#2232
#_index: "academ_contributions"
#_id: "14684"
#_source: array:18 [
"id" => "14684"
"slug" => "scalar-distance-vertical-relations-in-addressing-grand-challenges"
"yearMonth" => "2023-08"
"year" => "2023"
"title" => "Scalar Distance: Vertical Relations in Addressing Grand Challenges"
"description" => "CHATTERJEE, A., GHOSH, A. et LECA, B. (2023). Scalar Distance: Vertical Relations in Addressing Grand Challenges. Dans: 2023 Sustainability Camp. Pittsburgh."
"authors" => array:3 [
0 => array:3 [
"name" => "CHATTERJEE Arijit"
"bid" => "B00261792"
"slug" => "chatterjee-arijit"
]
1 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
2 => array:1 [
"name" => "GHOSH Anjan"
]
]
"ouvrage" => "2023 Sustainability Camp"
"keywords" => []
"updatedAt" => "2024-01-31 01:00:38"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Invité dans une conférence académique (Keynote speaker)"
"en" => "Invited speaker at an academic 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" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
18 => Essec\Faculty\Model\Contribution {#2233
#_index: "academ_contributions"
#_id: "7225"
#_source: array:18 [
"id" => "7225"
"slug" => "surveillance-systems-and-control-practices-in-digitized-contexts"
"yearMonth" => "2017-05"
"year" => "2017"
"title" => "Surveillance Systems and Control Practices in Digitized Contexts"
"description" => "LECA, B. (2017). Surveillance Systems and Control Practices in Digitized Contexts. Dans: 40th European Accounting Association (EAA) Annual Congress."
"authors" => array:1 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
]
"ouvrage" => "40th European Accounting Association (EAA) Annual Congress"
"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" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
19 => Essec\Faculty\Model\Contribution {#2234
#_index: "academ_contributions"
#_id: "2694"
#_source: array:18 [
"id" => "2694"
"slug" => "the-paradox-of-controversial-innovation-insights-from-the-rise-of-impressionism"
"yearMonth" => "2017-05"
"year" => "2017"
"title" => "The Paradox of Controversial Innovation: Insights From the Rise of Impressionism"
"description" => "DELACOUR, H. et LECA, B. (2017). The Paradox of Controversial Innovation: Insights From the Rise of Impressionism. <i>Organization Studies</i>, 38(5), pp. 597-618."
"authors" => array:2 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "DELACOUR H."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://www.semanticscholar.org/paper/The-Paradox-of-Controversial-Innovation%3A-Insights-Delacour-Leca/a043bc042b6ce703de08e145ad6297941bbac11d"
"publicationInfo" => array:3 [
"pages" => "597-618"
"volume" => "38"
"number" => "5"
]
"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" => "This article considers the strategies developed by a coalition of innovators and supporters to contribute to the consecration of a controversial innovation that transgresses the established codes. It does so through the analysis of Impressionism (1874–1900) that provoked a dramatic shift from classical to modern art. The case study suggests that such consecration can be achieved while claiming the distinctiveness of the controversial innovation, instead of toning it down. The findings reveal the importance of distributed strategies developed by loosely coordinated coalition members. More specifically, they point to simultaneous, and potentially contradictory, strategies: strategies aimed to enforce the distinctiveness of this controversial innovation, and strategies aimed to extend support for it, insisting that contradictory tensions between those strategies can prove useful in achieving consecration. Overall, the article contributes to research on the consecration of controversial innovations, as well as to the literature on framing and brokerage."
"en" => "This article considers the strategies developed by a coalition of innovators and supporters to contribute to the consecration of a controversial innovation that transgresses the established codes. It does so through the analysis of Impressionism (1874–1900) that provoked a dramatic shift from classical to modern art. The case study suggests that such consecration can be achieved while claiming the distinctiveness of the controversial innovation, instead of toning it down. The findings reveal the importance of distributed strategies developed by loosely coordinated coalition members. More specifically, they point to simultaneous, and potentially contradictory, strategies: strategies aimed to enforce the distinctiveness of this controversial innovation, and strategies aimed to extend support for it, insisting that contradictory tensions between those strategies can prove useful in achieving consecration. Overall, the article contributes to research on the consecration of controversial innovations, as well as to the literature on framing and brokerage."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
20 => Essec\Faculty\Model\Contribution {#2235
#_index: "academ_contributions"
#_id: "7508"
#_source: array:18 [
"id" => "7508"
"slug" => "toward-an-epistemic-approach-to-visual-representations-in-accounting"
"yearMonth" => "2019-05"
"year" => "2019"
"title" => "Toward an Epistemic Approach to Visual Representations in Accounting"
"description" => "LECA, B., LAGUECIR, A. et QUATTRONE, P. (2019). Toward an Epistemic Approach to Visual Representations in Accounting. Dans: 42nd European Accounting Association (EAA) Annual Congress 2019."
"authors" => array:3 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "LAGUECIR A."
]
2 => array:1 [
"name" => "QUATTRONE P."
]
]
"ouvrage" => "42nd European Accounting Association (EAA) Annual Congress 2019"
"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" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
21 => Essec\Faculty\Model\Contribution {#2236
#_index: "academ_contributions"
#_id: "8548"
#_source: array:18 [
"id" => "8548"
"slug" => "research-in-the-sociology-of-organizations"
"yearMonth" => "2017-07"
"year" => "2017"
"title" => "Research in the Sociology of Organizations"
"description" => "CLOUTIER, C., GOND, J.P. et LECA, B. (2017). Research in the Sociology of Organizations. <i>Research in the Sociology of Organizations</i>, 52."
"authors" => array:3 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "CLOUTIER C."
]
2 => array:1 [
"name" => "GOND J.-P."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => "52"
"number" => null
]
"type" => array:2 [
"fr" => "Editeur invité d'un numéro spécial"
"en" => "Guest editor of a journal special issue"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"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" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
22 => Essec\Faculty\Model\Contribution {#2237
#_index: "academ_contributions"
#_id: "3398"
#_source: array:18 [
"id" => "3398"
"slug" => "an-economies-of-worth-perspective-on-strategy-as-practice-justification-valuation-and-critique-in-the-practice-of-strategy"
"yearMonth" => "2015-09"
"year" => "2015"
"title" => "An Economies-Of-Worth Perspective on Strategy as Practice: Justification, Valuation and Critique in the Practice of Strategy"
"description" => "GOND, J.P., LECA, B. et CLOUTIER, C. (2015). An Economies-Of-Worth Perspective on Strategy as Practice: Justification, Valuation and Critique in the Practice of Strategy. Dans: <i>Cambridge Handbook of Strategy as Practice</i>. 1st ed. Cambridge University Press, pp. 199-219."
"authors" => array:3 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "GOND J.-P."
]
2 => array:1 [
"name" => "CLOUTIER C."
]
]
"ouvrage" => "Cambridge Handbook of Strategy as Practice"
"keywords" => []
"updatedAt" => "2021-09-06 16:57:03"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "199-219"
"volume" => null
"number" => null
]
"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" => """
Among the diversity of social practices, economies-of-worth scholars have paid particular attention to the practices of justification, valuation and critique, which they deem to be essential for solving disputes or dealing with injustice in everyday social life.\n
Such a focus makes the economies-of-worth framework a fitting perspective to advance current research in strategy as practice. Despite a growing body of studies elucidating different aspects of the practice of strategy, surprisingly little is known of the normative, evaluative and critical practices that underlie the making of strategy (Seidl and Whittington 2014; Vaara and Whittington 2012; Whittington 2006). This comes as a surprise given that strategy practitioners spend a great deal of their time justifying (Hendry 2000), evaluating (Simons 1995) and defending their strategic decisions in the wake of criticisms from staff, board members, analysts and other stakeholders (Whittington et al. 2003).
"""
"en" => """
Among the diversity of social practices, economies-of-worth scholars have paid particular attention to the practices of justification, valuation and critique, which they deem to be essential for solving disputes or dealing with injustice in everyday social life.\n
Such a focus makes the economies-of-worth framework a fitting perspective to advance current research in strategy as practice. Despite a growing body of studies elucidating different aspects of the practice of strategy, surprisingly little is known of the normative, evaluative and critical practices that underlie the making of strategy (Seidl and Whittington 2014; Vaara and Whittington 2012; Whittington 2006). This comes as a surprise given that strategy practitioners spend a great deal of their time justifying (Hendry 2000), evaluating (Simons 1995) and defending their strategic decisions in the wake of criticisms from staff, board members, analysts and other stakeholders (Whittington et al. 2003).
"""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
23 => Essec\Faculty\Model\Contribution {#2238
#_index: "academ_contributions"
#_id: "6252"
#_source: array:18 [
"id" => "6252"
"slug" => "is-seeing-believing-theological-discussion-on-icon-worshipping-as-analogy-to-examine-managers-uses-of-reporting"
"yearMonth" => "2016-05"
"year" => "2016"
"title" => "Is seeing believing? Theological discussion on icon worshipping as analogy to examine managers’ uses of reporting"
"description" => "LAGUECIR, A., COLAS, H. et LECA, B. (2016). Is seeing believing? Theological discussion on icon worshipping as analogy to examine managers’ uses of reporting. Dans: 11th Organization Studies Summer Workshop 2016."
"authors" => array:3 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "LAGUECIR A."
]
2 => array:1 [
"name" => "COLAS H."
]
]
"ouvrage" => "11th Organization Studies Summer Workshop 2016"
"keywords" => []
"updatedAt" => "2021-07-13 14:31:09"
"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" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
24 => Essec\Faculty\Model\Contribution {#2239
#_index: "academ_contributions"
#_id: "6632"
#_source: array:18 [
"id" => "6632"
"slug" => "managing-one-own-visibility-within-contemporary-surveillance-settings-insights-from-misconduct-concealment-in-financial-markets"
"yearMonth" => "2017-07"
"year" => "2017"
"title" => "Managing One Own Visibility within Contemporary Surveillance Settings: Insights from Misconduct Concealment in Financial Markets"
"description" => "LAGUECIR, A. et LECA, B. (2017). Managing One Own Visibility within Contemporary Surveillance Settings: Insights from Misconduct Concealment in Financial Markets. Dans: 2017 Critical Perspectives on Accounting."
"authors" => array:2 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "LAGUECIR A."
]
]
"ouvrage" => "2017 Critical Perspectives on Accounting"
"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" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
25 => Essec\Faculty\Model\Contribution {#2240
#_index: "academ_contributions"
#_id: "7207"
#_source: array:18 [
"id" => "7207"
"slug" => "strategies-of-visibility-in-contemporary-surveillance-settingsinsights-from-misconduct-concealment-in-financial-markets"
"yearMonth" => "2018-07"
"year" => "2018"
"title" => "Strategies of Visibility in Contemporary Surveillance Settings:Insights from Misconduct Concealment in Financial Markets"
"description" => "LAGUECIR, A. et LECA, B. (2018). Strategies of Visibility in Contemporary Surveillance Settings:Insights from Misconduct Concealment in Financial Markets. Dans: 12th Interdisciplinary Perspectives on Accounting (IPA) Conference 2018."
"authors" => array:2 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "LAGUECIR A."
]
]
"ouvrage" => "12th Interdisciplinary Perspectives on Accounting (IPA) Conference 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" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
26 => Essec\Faculty\Model\Contribution {#2241
#_index: "academ_contributions"
#_id: "7884"
#_source: array:18 [
"id" => "7884"
"slug" => "a-theological-approach-to-organizational-visual-representations"
"yearMonth" => "2017-02"
"year" => "2017"
"title" => "A Theological Approach to Organizational Visual Representations"
"description" => "LAGUECIR, N., A., N. et LECA, B. (2017). <i>A Theological Approach to Organizational Visual Representations</i>. ESSEC Business School."
"authors" => array:3 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "LAGUECIR N."
]
2 => array:1 [
"name" => "A. N."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Documents de travail"
"en" => "Working Papers"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "We argue that analytical and critical aspects of theology can contribute to organizational research, and potentially assist in elaborating new concepts. To lay this out, we use Christian orthodox theology of icons as an analytical framework to study organizational visual representations. We generate three important insights. First, we point to the need, so far neglected, to question and theorize the relation between the representation and what is represented. Second, we highlight the prominence of symbolism over aesthetic aspects. Third, we underline that images are both embedded within meaningful relationships with other images, and used in social and power relationships. Building on these insights, we elaborate the notion of epistemic power to account for the capacity of visual representations to provide knowledge of an object of inquiry which cannot be immediately conscripted nor clearly perceived in its entirety. We contribute to the integration of theological analysis in organizational research by showing how it can further extend our understanding of secular organizational settings."
"en" => "We argue that analytical and critical aspects of theology can contribute to organizational research, and potentially assist in elaborating new concepts. To lay this out, we use Christian orthodox theology of icons as an analytical framework to study organizational visual representations. We generate three important insights. First, we point to the need, so far neglected, to question and theorize the relation between the representation and what is represented. Second, we highlight the prominence of symbolism over aesthetic aspects. Third, we underline that images are both embedded within meaningful relationships with other images, and used in social and power relationships. Building on these insights, we elaborate the notion of epistemic power to account for the capacity of visual representations to provide knowledge of an object of inquiry which cannot be immediately conscripted nor clearly perceived in its entirety. We contribute to the integration of theological analysis in organizational research by showing how it can further extend our understanding of secular organizational settings."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
27 => Essec\Faculty\Model\Contribution {#2242
#_index: "academ_contributions"
#_id: "9391"
#_source: array:18 [
"id" => "9391"
"slug" => "justification-evaluation-and-critique-in-the-study-of-organizations-an-introduction-to-the-volume"
"yearMonth" => "2017-06"
"year" => "2017"
"title" => "Justification, Evaluation and Critique in the Study of Organizations: an Introduction to the Volume"
"description" => "CLOUTIER, C., GOND, J.P. et LECA, B. (2017). Justification, Evaluation and Critique in the Study of Organizations: an Introduction to the Volume. <i>Research in the Sociology of Organizations</i>, 52, pp. 2-29."
"authors" => array:3 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "CLOUTIER C."
]
2 => array:1 [
"name" => "GOND J.P."
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "2-29"
"volume" => "52"
"number" => null
]
"type" => array:2 [
"fr" => "Préfaces / Introductions de revue"
"en" => "Prefaces of a journal"
]
"support_type" => array:2 [
"fr" => "Revue scientifique"
"en" => "Scientific journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "This volume presents state-of-the-art research and thinking on the analysis of justification, evaluation and critique in organizations, as inspired by the foundational ideas of French Pragmatist Sociology’s economies of worth (EW) framework. In this introduction, we begin by underlining the EW framework’s importance in sociology and social theory more generally and discuss its relative neglect within organizational theory, at least until now. We then present an overview of the framework’s intellectual roots, and for those who are new to this particular theoretical domain, offer a brief introduction to the theory’s main concepts and core assumptions. This we follow with an overview of the contributions included in this volume. We conclude by highlighting the EW framework’s important yet largely untapped potential for advancing our understanding of organizations more broadly. Collectively, the contributions in this volume help demonstrate the potential of the EW framework to (1) advance current understanding of organizational processes by unpacking justification dynamics at the individual level of analysis, (2) refresh critical perspectives in organization theory by providing them with pragmatic foundations, (3) expand and develop the study of valuation and evaluation in organizations by reconsidering the notion of worth, and finally (4) push the boundaries of the framework itself by questioning and fine tuning some of its core assumptions. Taken as a whole, this volume not only carves a path for a deeper embedding of the EW approach into contemporary thinking about organizations, it also invites readers to refine and expand it by confronting it with a wider range of diverse empirical contexts of interest to organizational scholars."
"en" => "This volume presents state-of-the-art research and thinking on the analysis of justification, evaluation and critique in organizations, as inspired by the foundational ideas of French Pragmatist Sociology’s economies of worth (EW) framework. In this introduction, we begin by underlining the EW framework’s importance in sociology and social theory more generally and discuss its relative neglect within organizational theory, at least until now. We then present an overview of the framework’s intellectual roots, and for those who are new to this particular theoretical domain, offer a brief introduction to the theory’s main concepts and core assumptions. This we follow with an overview of the contributions included in this volume. We conclude by highlighting the EW framework’s important yet largely untapped potential for advancing our understanding of organizations more broadly. Collectively, the contributions in this volume help demonstrate the potential of the EW framework to (1) advance current understanding of organizational processes by unpacking justification dynamics at the individual level of analysis, (2) refresh critical perspectives in organization theory by providing them with pragmatic foundations, (3) expand and develop the study of valuation and evaluation in organizations by reconsidering the notion of worth, and finally (4) push the boundaries of the framework itself by questioning and fine tuning some of its core assumptions. Taken as a whole, this volume not only carves a path for a deeper embedding of the EW approach into contemporary thinking about organizations, it also invites readers to refine and expand it by confronting it with a wider range of diverse empirical contexts of interest to organizational scholars."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
28 => Essec\Faculty\Model\Contribution {#2243
#_index: "academ_contributions"
#_id: "10008"
#_source: array:18 [
"id" => "10008"
"slug" => "la-face-cachee-des-dispositifs-de-jugement-une-etude-de-la-construction-sociale-darese"
"yearMonth" => "2004-05"
"year" => "2004"
"title" => "La face cachée des dispositifs de jugement : une étude de la construction sociale d’ARESE"
"description" => "GOND, J.P. et LECA, B. (2004). La face cachée des dispositifs de jugement : une étude de la construction sociale d’ARESE. <i>Sciences de la Société</i>, (62), pp. 189-207."
"authors" => array:2 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "GOND Jean-Pascal"
]
]
"ouvrage" => ""
"keywords" => array:2 [
0 => "Socially Responsible Investment"
1 => "Dispositifs"
]
"updatedAt" => "2021-07-13 14:31:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "189-207"
"volume" => null
"number" => "62"
]
"type" => array:2 [
"fr" => "Articles"
"en" => "Journal articles"
]
"support_type" => array:2 [
"fr" => "Revue professionnelle"
"en" => "Professional journal"
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Rendre la consommation politique suppose d'équiper les consommateurs de moyens leur permettant d'évaluer la qualité sociale des biens qu'ils sont susceptibles d'acheter pour porter les enjeux sociopolitiques au cur même du marché. Les dispositifs de jugement (Karpik, 1996) jouent donc un rôle clef dans la construction sociale d'une consommation politique. Cet article s'intéresse au processus d'élaboration d'un tel dispositif sur le marché financier et propose donc d'étudier le rôle joué par arese dans le développement de l'Investissement Socialement Responsable (ISR) en France. Cette étude de cas se focalise sur le travail de construction sociale d'un dispositif de jugement pour en révéler la face habituellement cachée : celle de l'organisation qui le construit et le supporte. Elle fait ainsi apparaître le double jeu des acteurs qui construisent un tel dispositif : en affectant et en reflétant les conditions d'intermédiation de l'offre et de la demande le dispositif de jugement s'offre aussi à l'organisation qui le promeut comme un puissant outil de légitimation."
"en" => "Rendre la consommation politique suppose d'équiper les consommateurs de moyens leur permettant d'évaluer la qualité sociale des biens qu'ils sont susceptibles d'acheter pour porter les enjeux sociopolitiques au cur même du marché. Les dispositifs de jugement (Karpik, 1996) jouent donc un rôle clef dans la construction sociale d'une consommation politique. Cet article s'intéresse au processus d'élaboration d'un tel dispositif sur le marché financier et propose donc d'étudier le rôle joué par arese dans le développement de l'Investissement Socialement Responsable (ISR) en France. Cette étude de cas se focalise sur le travail de construction sociale d'un dispositif de jugement pour en révéler la face habituellement cachée : celle de l'organisation qui le construit et le supporte. Elle fait ainsi apparaître le double jeu des acteurs qui construisent un tel dispositif : en affectant et en reflétant les conditions d'intermédiation de l'offre et de la demande le dispositif de jugement s'offre aussi à l'organisation qui le promeut comme un puissant outil de légitimation."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
29 => Essec\Faculty\Model\Contribution {#2244
#_index: "academ_contributions"
#_id: "10017"
#_source: array:18 [
"id" => "10017"
"slug" => "measuring-the-unmeasured-an-institutional-entrepreneurs-strategy-in-an-emerging-industry"
"yearMonth" => "2004-06"
"year" => "2004"
"title" => "Measuring the Unmeasured: An Institutional Entrepreneur’s Strategy in an Emerging Industry"
"description" => "LECA, B., DÉJEAN, F. et GOND, J.P. (2004). Measuring the Unmeasured: An Institutional Entrepreneur’s Strategy in an Emerging Industry. <i>Human Relations</i>, 57(6), pp. 741-764."
"authors" => array:3 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "DÉJEAN Frédérique"
]
2 => array:1 [
"name" => "GOND Jean-Pascal"
]
]
"ouvrage" => ""
"keywords" => array:1 [
0 => """
corporate social performance ? institutional entrepreneur ?\n
measurement tools ? socially responsible investment ? social\n
rating
"""
]
"updatedAt" => "2021-07-13 14:31:25"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "741-764"
"volume" => "57"
"number" => "6"
]
"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" => """
The organizational literature on emerging industries has emphasized the need for institutional entrepreneurs – actors who give the new activity legitimacy and determine its patterns of behaviour. However, little empirical research has been carried out on the strategies that institutional entrepreneurs employ in order to achieve legitimacy for their activity. In this article, we suggest that an institutional entrepreneur\n
can use the development of measurement tools as a\n
strategy to develop its own legitimacy and power. By looking at a French entrepreneurial company’s development of tools to measure corporate social performance, we analyse how measurement tools influence the legitimacy of an industry and the systemic power within it. Finally, we discuss the implications of our findings for research into measurement tools in the areas of management or business and society
"""
"en" => """
The organizational literature on emerging industries has emphasized the need for institutional entrepreneurs – actors who give the new activity legitimacy and determine its patterns of behaviour. However, little empirical research has been carried out on the strategies that institutional entrepreneurs employ in order to achieve legitimacy for their activity. In this article, we suggest that an institutional entrepreneur\n
can use the development of measurement tools as a\n
strategy to develop its own legitimacy and power. By looking at a French entrepreneurial company’s development of tools to measure corporate social performance, we analyse how measurement tools influence the legitimacy of an industry and the systemic power within it. Finally, we discuss the implications of our findings for research into measurement tools in the areas of management or business and society
"""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
30 => Essec\Faculty\Model\Contribution {#2245
#_index: "academ_contributions"
#_id: "10098"
#_source: array:18 [
"id" => "10098"
"slug" => "a-critical-realist-approach-to-institutional-entrepreneurship"
"yearMonth" => "2006-05"
"year" => "2006"
"title" => "A Critical Realist Approach to Institutional Entrepreneurship"
"description" => "LECA, B. et NACCACHE, P. (2006). A Critical Realist Approach to Institutional Entrepreneurship. <i>Organization</i>, 13(5), pp. 627-651."
"authors" => array:2 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "NACCACHE Philippe"
]
]
"ouvrage" => ""
"keywords" => array:2 [
0 => "Institutional Entrepreneur"
1 => "Critical Realism"
]
"updatedAt" => "2021-07-13 14:31:27"
"publicationUrl" => "http://org.sagepub.com/content/13/5/627.abstract"
"publicationInfo" => array:3 [
"pages" => "627-651"
"volume" => "13"
"number" => "5"
]
"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" => """
Recent works in institutional analysis have challenged the\n
traditional deterministic view, whereby institutional pressures explain actors’ actions and behaviours, and have called for the restoration of agency to this analysis. This presents institutional analysis with a major challenge: how to consider simultaneously the influence of both actors’ actions and the structures in which they are embedded, without conflating them? This issue is especially crucial when trying to analyse institutional entrepreneurs’ strategies. In this paper, we outline a non-conflating model of institutional entrepreneurship, by drawing on critical realism. We illustrate this model by mean of an illustrative case study.
"""
"en" => """
Recent works in institutional analysis have challenged the\n
traditional deterministic view, whereby institutional pressures explain actors’ actions and behaviours, and have called for the restoration of agency to this analysis. This presents institutional analysis with a major challenge: how to consider simultaneously the influence of both actors’ actions and the structures in which they are embedded, without conflating them? This issue is especially crucial when trying to analyse institutional entrepreneurs’ strategies. In this paper, we outline a non-conflating model of institutional entrepreneurship, by drawing on critical realism. We illustrate this model by mean of an illustrative case study.
"""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
31 => Essec\Faculty\Model\Contribution {#2246
#_index: "academ_contributions"
#_id: "10121"
#_source: array:18 [
"id" => "10121"
"slug" => "esquisse-dune-analyse-des-strategies-locales-dadaptation-de-lordre-traditionnel-face-a-la-globalisation-une-approche-neo-institutionnaliste"
"yearMonth" => "2006-03"
"year" => "2006"
"title" => "Esquisse d’une analyse des stratégies locales d’adaptation de l’ordre traditionnel face à la globalisation : une approche néo-institutionnaliste"
"description" => "BARABEL, M., LECA, B. et HUAULT, I. (2006). Esquisse d’une analyse des stratégies locales d’adaptation de l’ordre traditionnel face à la globalisation : une approche néo-institutionnaliste. <i>Management International</i>, 10(3), pp. 19-34."
"authors" => array:3 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "BARABEL Michel"
]
2 => array:1 [
"name" => "HUAULT Isabelle"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:27"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "19-34"
"volume" => "10"
"number" => "3"
]
"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" => "La plupart des travaux récents sur la diffusion internationale des institutions se sont intéressés à la manière dont les pratiques se diffusaient globalement et sur la façon d’éviter l’affrontement avec les institutions locales en place, en adaptant ces pratiques. Ce faisant, aucun de ces travaux n’envisagent les stratégies mises en œuvre par les acteurs locaux pour maintenir les fondements de l’ordre institutionnel traditionnel face aux pressions à la globalisation. Cet article explore cette dimension, grâce à l’analyse des stratégies déployées par les acteurs au sein d’un district industriel, pour s’adapter ou résister aux pratiques qui tendent à se diffuser mondialement. Cette étude ébauche un cadre d’analyse des stratégies mises en œuvre par les acteurs pour assurer la résistance institutionnelle, un thème notoirement sous-développé dans l’analyse institutionnelle."
"en" => "La plupart des travaux récents sur la diffusion internationale des institutions se sont intéressés à la manière dont les pratiques se diffusaient globalement et sur la façon d’éviter l’affrontement avec les institutions locales en place, en adaptant ces pratiques. Ce faisant, aucun de ces travaux n’envisagent les stratégies mises en œuvre par les acteurs locaux pour maintenir les fondements de l’ordre institutionnel traditionnel face aux pressions à la globalisation. Cet article explore cette dimension, grâce à l’analyse des stratégies déployées par les acteurs au sein d’un district industriel, pour s’adapter ou résister aux pratiques qui tendent à se diffuser mondialement. Cette étude ébauche un cadre d’analyse des stratégies mises en œuvre par les acteurs pour assurer la résistance institutionnelle, un thème notoirement sous-développé dans l’analyse institutionnelle."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
32 => Essec\Faculty\Model\Contribution {#2247
#_index: "academ_contributions"
#_id: "10298"
#_source: array:18 [
"id" => "10298"
"slug" => "theoretical-approaches-for-studying-corporations-democracy-and-the-public-good"
"yearMonth" => "2008-05"
"year" => "2008"
"title" => "Theoretical Approaches for Studying Corporations, Democracy and the Public Good"
"description" => "MARTI, I., ETZION, D. et LECA, B. (2008). Theoretical Approaches for Studying Corporations, Democracy and the Public Good. <i>Journal of Management Inquiry</i>, 17(3), pp. 148-151."
"authors" => array:3 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "MARTI Ignasi"
]
2 => array:1 [
"name" => "ETZION Dror"
]
]
"ouvrage" => ""
"keywords" => array:2 [
0 => "Corporations"
1 => "Democracy and Public Good"
]
"updatedAt" => "2021-07-13 14:31:31"
"publicationUrl" => "http://jmi.sagepub.com/content/17/3/148"
"publicationInfo" => array:3 [
"pages" => "148-151"
"volume" => "17"
"number" => "3"
]
"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" => "Answering Stephen Barley's call for academic research on the role of corporations in democratic societies, the authors convened a Professional Development Workshop at the 2007 Academy of Management annual meeting in Philadelphia. The ideas presented in this workshop are summarized in the following articles. In this introduction, the authors review some key points from the presentations delivered and highlight some theoretical orientations and questions that can guide future empirical analysis in this important and exciting domain"
"en" => "Answering Stephen Barley's call for academic research on the role of corporations in democratic societies, the authors convened a Professional Development Workshop at the 2007 Academy of Management annual meeting in Philadelphia. The ideas presented in this workshop are summarized in the following articles. In this introduction, the authors review some key points from the presentations delivered and highlight some theoretical orientations and questions that can guide future empirical analysis in this important and exciting domain"
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
33 => Essec\Faculty\Model\Contribution {#2248
#_index: "academ_contributions"
#_id: "10309"
#_source: array:18 [
"id" => "10309"
"slug" => "analysing-accounting-for-and-unmasking-domination-on-our-role-as-scholars-of-practice-practitioners-of-social-science-and-public-intellectuals"
"yearMonth" => "2009-11"
"year" => "2009"
"title" => "Analysing, Accounting for and Unmasking Domination: On Our Role as Scholars of Practice, Practitioners of Social Science and Public Intellectuals"
"description" => "RAMIREZ, C., GOLSORKHI, D., LECA, B. et LOUNSBURY, M. (2009). Analysing, Accounting for and Unmasking Domination: On Our Role as Scholars of Practice, Practitioners of Social Science and Public Intellectuals. <i>Organization</i>, 16(6), pp. 779-797."
"authors" => array:4 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
1 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
2 => array:1 [
"name" => "GOLSORKHI Damon"
]
3 => array:1 [
"name" => "LOUNSBURY Michael"
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Bourdieu"
1 => "domination"
2 => "methodology"
3 => "organization studies"
4 => "social roles of scholars"
]
"updatedAt" => "2021-07-13 14:31:31"
"publicationUrl" => "http://org.sagepub.com.ezp.essec.fr/content/16/6/779.refs"
"publicationInfo" => array:3 [
"pages" => "779-797"
"volume" => "16"
"number" => "6"
]
"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" => "Over the last 30 years, there has been an increasing interest in organizational analysis for the work of Pierre Bourdieu. However, the consequent body of literature often lacks an integrated comprehension of Bourdieusian theory and therefore fails to fully exploit its potentialities. In this essay, we argue for a more systematic engagement with the work of Bourdieu by organizational scholars and emphasize the opportunity to develop cumulative research on domination within and between organizations. The means by which systems of domination are reproduced without conscious intention by agents is a central issue for Bourdieu and arguably the primary reason for the development of his theoretical framework. It is thus through the study of domination that one can acquire a panoramic vision of Bourdieusian concepts that have been otherwise too often tackled separately. Moreover, domination is also a key entry to the understanding of how social scientists produce their own knowledge and of their role as members of society. We emphasize that as scholars, we have a moral responsibility to be reflexive about our practice and the social worlds we study in order to ultimately use the knowledge we produce to inform and direct social progress"
"en" => "Over the last 30 years, there has been an increasing interest in organizational analysis for the work of Pierre Bourdieu. However, the consequent body of literature often lacks an integrated comprehension of Bourdieusian theory and therefore fails to fully exploit its potentialities. In this essay, we argue for a more systematic engagement with the work of Bourdieu by organizational scholars and emphasize the opportunity to develop cumulative research on domination within and between organizations. The means by which systems of domination are reproduced without conscious intention by agents is a central issue for Bourdieu and arguably the primary reason for the development of his theoretical framework. It is thus through the study of domination that one can acquire a panoramic vision of Bourdieusian concepts that have been otherwise too often tackled separately. Moreover, domination is also a key entry to the understanding of how social scientists produce their own knowledge and of their role as members of society. We emphasize that as scholars, we have a moral responsibility to be reflexive about our practice and the social worlds we study in order to ultimately use the knowledge we produce to inform and direct social progress"
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
34 => Essec\Faculty\Model\Contribution {#2249
#_index: "academ_contributions"
#_id: "10328"
#_source: array:18 [
"id" => "10328"
"slug" => "institutional-work-actors-and-agency-in-institutional-studies-of-organization"
"yearMonth" => "2009-07"
"year" => "2009"
"title" => "Institutional Work: Actors and Agency in Institutional Studies of Organization"
"description" => "LAWRENCE, T., SUDABBY, R. et LECA, B. (2009). <i>Institutional Work: Actors and Agency in Institutional Studies of Organization</i>. Cambridge: Cambridge University Press."
"authors" => array:3 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "LAWRENCE Tom"
]
2 => array:1 [
"name" => "SUDABBY Roy"
]
]
"ouvrage" => ""
"keywords" => array:1 [
0 => "Institutional Work"
]
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => "http://www.cambridge.org/us/academic/subjects/management/organisation-studies/institutional-work-actors-and-agency-institutional-studies-organizations"
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "Livres"
"en" => "Books"
]
"support_type" => array:2 [
"fr" => "Editeur"
"en" => "Publisher"
]
"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" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
35 => Essec\Faculty\Model\Contribution {#2250
#_index: "academ_contributions"
#_id: "10424"
#_source: array:18 [
"id" => "10424"
"slug" => "grandeur-et-decadence-du-salon-de-paris-une-etude-du-processus-de-desinstitutionnalisation-dun-evenement-configurateur-de-champ-dans-les-activites-culturelles"
"yearMonth" => "2011-01"
"year" => "2011"
"title" => "Grandeur et décadence du Salon de Paris : une étude du processus de désinstitutionnalisation d’un événement configurateur de champ dans les activités culturelles"
"description" => "LECA, B. et DELACOUR, H. (2011). Grandeur et décadence du Salon de Paris : une étude du processus de désinstitutionnalisation d’un événement configurateur de champ dans les activités culturelles. <i>M@n@gement</i>, 14(1), pp. 47-78."
"authors" => array:2 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "DELACOUR Hélène"
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Deinstitutionalization"
1 => "Field configuring event"
2 => "Organizational field"
3 => "Historical study"
4 => "Cultural activities"
]
"updatedAt" => "2021-07-13 14:31:34"
"publicationUrl" => "http://www.management-aims.com/fichiers/publications/fr_1430913851.pdf"
"publicationInfo" => array:3 [
"pages" => "47-78"
"volume" => "14"
"number" => "1"
]
"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" => "Cet article s’intéresse au processus de désinstitutionnalisation d’un Evénement Configurateur de Champ (ECC) ainsi qu’aux conséquences de cette désinstitutionnalisation sur un champ organisationnel. Pour ce faire, nous avons réalisé une étude historiographique de la désinstitutionnalisation du Salon de Paris. Cet ECC central a structuré le champ des Beaux-Arts en France pendant plus de deux siècles avant de décliner progressivement à la fin du 19ème siècle. D’un point de vue théorique, les résultats mettent en évidence un processus de désinstitutionnalisation des ECCs résultant de l’interaction et de la dynamique de plusieurs facteurs que sont des contradictions internes à l’ECC, l’émergence d’un travail institutionnel de mise en place d’alternatives, la constitution d’une masse critique puis le développement de pressions institutionnelles incitant à abandonner l’ECC. Cette étude permet également d’analyser l’impact important du déclin d’un ECC sur la structure, la répartition et la nature du pouvoir et surtout sur la temporalité dans un champ. Enfin, elle permet d’apporter des contributions à l’étude du processus de désinstitutionnalisation en général. D’un point de vue managérial, cette étude suggère qu’afin d’éviter le déclin d’un ECC, ses promoteurs doivent s’organiser pour intégrer l’innovation."
"en" => "This article examines the deinstitutionalization of a Field Configuring Event (FCE) and the consequences of this deinstitutionalization for an organizational field. To this end, we carried out a historiographical study of the deinstitutionalization of the Paris Salon. This pivotal FCE was the central event of the Beaux-Arts field in France for over two centuries before its progressive decline at the end of the 19th Century. From a theoretical point of view, our results show that the deinstitutionalization process of FCEs is the result of the interaction and dynamics of several factors, notably, the internal contradictions of the FCE, the emergence of alternatives resulting from institutional developments, and the constitution of a critical mass, followed by the development of institutional pressures that encourage the abandonment of the FCE. This study also enables us to analyze the impact of an FCE’s decline on the structure, distribution and nature of power, and especially on temporality within a field. Finally, it contributes to the study of the deinstitutionalization process in general. From a managerial point of view, this study suggests that promoters must organize themselves to integrate innovation, in order to avoid the decline of the FCE."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
36 => Essec\Faculty\Model\Contribution {#2251
#_index: "academ_contributions"
#_id: "10499"
#_source: array:18 [
"id" => "10499"
"slug" => "institutional-work-current-research-new-directions-and-overlooked-issues"
"yearMonth" => "2013-08"
"year" => "2013"
"title" => "Institutional Work: Current Research, New Directions and Overlooked Issues"
"description" => "LAWRENCE, T., LECA, B. et ZILBER, T. (2013). Institutional Work: Current Research, New Directions and Overlooked Issues. <i>Organization Studies</i>, 34(8), pp. 1023-1033."
"authors" => array:3 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "LAWRENCE Tom"
]
2 => array:1 [
"name" => "ZILBER Tammar"
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "institutional work"
1 => "institutions"
2 => "materiality"
3 => "reflexivity"
4 => "work"
]
"updatedAt" => "2021-07-13 14:31:37"
"publicationUrl" => "http://journals.sagepub.com/doi/abs/10.1177/0170840613495305?journalCode=ossa"
"publicationInfo" => array:3 [
"pages" => "1023-1033"
"volume" => "34"
"number" => "8"
]
"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" => """
The study of institutional work has emerged as a dynamic research domain within organization studies.\n
In this essay, we situate the papers published in the Special Issue. We first review the evolution of\n
institutional work as a scholarly conversation within organization studies. We then introduce the papers\n
in the Special Issue, focusing in particular on where they fit into the current scholarly conversation and\n
how they move us in important new directions. Finally, we discuss a set of neglected issues that deserve\n
further attention.
"""
"en" => """
The study of institutional work has emerged as a dynamic research domain within organization studies.\n
In this essay, we situate the papers published in the Special Issue. We first review the evolution of\n
institutional work as a scholarly conversation within organization studies. We then introduce the papers\n
in the Special Issue, focusing in particular on where they fit into the current scholarly conversation and\n
how they move us in important new directions. Finally, we discuss a set of neglected issues that deserve\n
further attention.
"""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
37 => Essec\Faculty\Model\Contribution {#2252
#_index: "academ_contributions"
#_id: "10502"
#_source: array:18 [
"id" => "10502"
"slug" => "mistaking-an-emerging-market-for-a-social-movement-a-comment-on-arjalies-social-movement-perspective-on-socially-responsible-investment-in-france"
"yearMonth" => "2013-01"
"year" => "2013"
"title" => "Mistaking an Emerging Market for a Social Movement? A Comment on Arjalie`s’ Social-Movement Perspective on Socially Responsible Investment in France"
"description" => "DÉJEAN, F., GIAMPORCARO, S., GOND, J.P., LECA, B. et PENALVA-ICHER, E. (2013). Mistaking an Emerging Market for a Social Movement? A Comment on Arjalie`s’ Social-Movement Perspective on Socially Responsible Investment in France. <i>Journal of Business Ethics</i>, 112(2), pp. 205-212."
"authors" => array:5 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "DÉJEAN Frédérique"
]
2 => array:1 [
"name" => "GIAMPORCARO Stéphanie"
]
3 => array:1 [
"name" => "GOND Jean-Pascal"
]
4 => array:1 [
"name" => "PENALVA-ICHER Elise"
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Socially responsible investment"
1 => "Institutionalization"
2 => "Financial markets"
3 => "Comparative studies"
4 => "Social-movement research as a theoretical framework"
]
"updatedAt" => "2021-07-13 14:31:37"
"publicationUrl" => "https://link.springer.com/article/10.1007/s10551-012-1241-6"
"publicationInfo" => array:3 [
"pages" => "205-212"
"volume" => "112"
"number" => "2"
]
"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" => """
In a recent contribution to this journal, Arjalie`s (J Bus Ethics 92:57–78, 2010) suggests that the emergence of socially responsible investment (SRI) in France can be best described as a social movement with a collective identity that aimed to challenge the dominant logic of the financial market. Such an account is at odds with a body of empirical studies that approaches SRI in the French context as a process of market creation led by loosely coordinated actors with contradictory and conflicting interests and values, who have mainly complied with—rather than opposed—the existing dominant financial logic of the asset-management field. In this comment, we build on this prior research to contest Arjalie`s’ perspective on both theoretical and empirical grounds, with the aim of highlighting the shortcomings of conflating social movements\n
and other forms of collective actions in understanding the\n
building of new markets in organization theory and SRI\n
studies. We contend that in mistaking for social movement\n
forms of collective actions that underpin the emergence of\n
markets, scholars of organization theory may confuse distinct\n
mechanisms in their explanation of SRI emergence\n
across countries, overlook the complex dynamics and\n
interactions of markets and social movements, and, most\n
importantly, fail to evaluate the real political significance\n
of SRI as an empirical phenomenon. We propose that\n
future research on SRI distinguishes carefully ‘‘social movement research as a theoretical framework’’ from\n
‘‘social movement as an empirical phenomenon’’ in order\n
to avoid such drawbacks while benefiting from recent\n
advances in social-movement research.
"""
"en" => """
In a recent contribution to this journal, Arjalie`s (J Bus Ethics 92:57–78, 2010) suggests that the emergence of socially responsible investment (SRI) in France can be best described as a social movement with a collective identity that aimed to challenge the dominant logic of the financial market. Such an account is at odds with a body of empirical studies that approaches SRI in the French context as a process of market creation led by loosely coordinated actors with contradictory and conflicting interests and values, who have mainly complied with—rather than opposed—the existing dominant financial logic of the asset-management field. In this comment, we build on this prior research to contest Arjalie`s’ perspective on both theoretical and empirical grounds, with the aim of highlighting the shortcomings of conflating social movements\n
and other forms of collective actions in understanding the\n
building of new markets in organization theory and SRI\n
studies. We contend that in mistaking for social movement\n
forms of collective actions that underpin the emergence of\n
markets, scholars of organization theory may confuse distinct\n
mechanisms in their explanation of SRI emergence\n
across countries, overlook the complex dynamics and\n
interactions of markets and social movements, and, most\n
importantly, fail to evaluate the real political significance\n
of SRI as an empirical phenomenon. We propose that\n
future research on SRI distinguishes carefully ‘‘social movement research as a theoretical framework’’ from\n
‘‘social movement as an empirical phenomenon’’ in order\n
to avoid such drawbacks while benefiting from recent\n
advances in social-movement research.
"""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
38 => Essec\Faculty\Model\Contribution {#2253
#_index: "academ_contributions"
#_id: "10524"
#_source: array:18 [
"id" => "10524"
"slug" => "une-epistemologie-a-hauteur-dhomme-lanthropologie-interpretative-de-clifford-geertz-et-son-apport-potentiel-a-la-recherche-francophone-en-management"
"yearMonth" => "2013-04"
"year" => "2013"
"title" => "Une épistémologie à hauteur d’homme : l’anthropologie interprétative de Clifford Geertz et son apport potentiel à la recherche francophone en management"
"description" => "LECA, B. et PLÉ, L. (2013). Une épistémologie à hauteur d’homme : l’anthropologie interprétative de Clifford Geertz et son apport potentiel à la recherche francophone en management. <i>Management & Avenir</i>, 60(2), pp. 35-52."
"authors" => array:2 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "PLÉ Loïc"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "Interpretive research"
1 => "Epistemology"
2 => "Geertz"
]
"updatedAt" => "2021-07-13 14:31:37"
"publicationUrl" => "http://www.cairn.info/revue-management-et-avenir-2013-2-page-35.htm"
"publicationInfo" => array:3 [
"pages" => "35-52"
"volume" => "60"
"number" => "2"
]
"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" => "L’anthropologie culturelle de Clifford Geertz constitue l’un des fondements des approches interprétatives. Au sein de cet ensemble, elle se singularise toutefois par une radicalité caractérisée par sa modestie à l’égard de la connaissance produite, la nature de ses liens avec la méthodologie, et le statut accordé aux résultats de recherche. La première partie de cet article vise donc à présenter cette anthropologie et ses particularités. La seconde propose, à partir d’une analyse bibliométrique, de l’intégrer à d’autres approches, de manière à en dépasser les limites et à prendre appui sur ses forces pour enrichir la recherche francophone en management."
"en" => "Clifford Geertz’s cultural anthropology lays the foundations of interpretive approaches. Yet, it distinguishes itself by a radicality whose main characteristics are its modesty towards the knowledge produced, the nature of its links with methodology, and the status granted to research results. Hence, the first part of this paper aims at presenting this anthropology and its particularities. The second part proposes to integrate it to other approaches, in a way that enables to go past its limitations and benefit from its strengths to fertilize Management research."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
39 => Essec\Faculty\Model\Contribution {#2254
#_index: "academ_contributions"
#_id: "10532"
#_source: array:18 [
"id" => "10532"
"slug" => "building-critical-performativity-engines-for-deprived-communities-the-construction-of-popular-cooperatives-incubators-in-brazil"
"yearMonth" => "2014-04"
"year" => "2014"
"title" => "Building ‘Critical Performativity Engines’ for Deprived Communities: The Construction of Popular Cooperatives Incubators in Brazil"
"description" => "LECA, B., GOND, J.P. et BARIN-CRUZ, L. (2014). Building ‘Critical Performativity Engines’ for Deprived Communities: The Construction of Popular Cooperatives Incubators in Brazil. <i>Organization</i>, 21(5), pp. 683-712."
"authors" => array:3 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "GOND Jean-Pascal"
]
2 => array:1 [
"name" => "BARIN-CRUZ Luciano"
]
]
"ouvrage" => ""
"keywords" => array:4 [
0 => "Critical Performativity"
1 => "Cooperatives"
2 => "Brazil"
3 => "ANT"
]
"updatedAt" => "2021-07-13 14:31:37"
"publicationUrl" => "http://journals.sagepub.com/doi/abs/10.1177/1350508414534647"
"publicationInfo" => array:3 [
"pages" => "683-712"
"volume" => "21"
"number" => "5"
]
"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" => "Although worker cooperatives offer an organizational model that critical management scholars could adopt to demonstrate the utility of their normative ideals, little is known about how academia can contribute to the creation of worker cooperatives. Building on the concept of performativity and the case of the Technological Incubators for Popular Cooperatives in Brazil, we provide an account of constructing incubators for worker cooperatives across multiple universities. Our study uncovers the challenges that scholars face in performing the model of worker cooperatives by cognitively embedding actors within both economic and cooperative principles through teaching. Our results clarify the role of feedback loops, knowledge circulation, and the building of ‘chains of translation’ in the concrete manufacturing of worker cooperatives, and we show how universities can help develop a multilevel, flexible, and complex support network that enhances the performativity of the worker cooperative model. We advance the concept of a ‘critical performativity engine’ to describe the process whereby the first method for incubating cooperatives was developed and then translated across settings."
"en" => "Although worker cooperatives offer an organizational model that critical management scholars could adopt to demonstrate the utility of their normative ideals, little is known about how academia can contribute to the creation of worker cooperatives. Building on the concept of performativity and the case of the Technological Incubators for Popular Cooperatives in Brazil, we provide an account of constructing incubators for worker cooperatives across multiple universities. Our study uncovers the challenges that scholars face in performing the model of worker cooperatives by cognitively embedding actors within both economic and cooperative principles through teaching. Our results clarify the role of feedback loops, knowledge circulation, and the building of ‘chains of translation’ in the concrete manufacturing of worker cooperatives, and we show how universities can help develop a multilevel, flexible, and complex support network that enhances the performativity of the worker cooperative model. We advance the concept of a ‘critical performativity engine’ to describe the process whereby the first method for incubating cooperatives was developed and then translated across settings."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
40 => Essec\Faculty\Model\Contribution {#2255
#_index: "academ_contributions"
#_id: "10561"
#_source: array:18 [
"id" => "10561"
"slug" => "pour-une-approche-par-les-ressources-et-les-competences-du-travail-institutionnel"
"yearMonth" => "2014-09"
"year" => "2014"
"title" => "Pour une approche par les ressources et les compétences du travail institutionnel"
"description" => "LECA, B. et BEN SLIMANE, K. (2014). Pour une approche par les ressources et les compétences du travail institutionnel. <i>Management International</i>, 19(1), pp. 85-93."
"authors" => array:2 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "BEN SLIMANE Karim"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "Institutional work"
1 => "Strategy"
2 => "Resources and competencies"
]
"updatedAt" => "2021-07-13 14:31:38"
"publicationUrl" => "http://www.erudit.org/en/journals/mi/2014-v19-n1-mi01686/"
"publicationInfo" => array:3 [
"pages" => "85-93"
"volume" => "19"
"number" => "1"
]
"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" => "Cette note de recherche propose de prendre en compte les ressources et les compétences impliquées dans le travail institutionnel. En partant de la littérature existante nous identifions quatre phases du travail institutionnel. Pour chacune de ces phases nous identifions l’usage de ressources et de compétences utiles à leur bon déroulement. Les problèmes posés, et les perspectives de recherche futures ouvertes, par un rapprochement entre approche par les ressources et les compétences et théorie néo institutionnelle sont également discutés."
"en" => "Building on recent developments, this research note suggests to take into consideration the resources and competences involved in the process of institutional work can contribute to better understand how such activity unfolds. We identify four phases in institutional work and single out useful resources and competences for each of them. Existing issues, and potential directions for further research and broader cross fertilization between resource and competences based approaches and institutional theory are discussed."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
41 => Essec\Faculty\Model\Contribution {#2256
#_index: "academ_contributions"
#_id: "10576"
#_source: array:18 [
"id" => "10576"
"slug" => "animated-times-critical-transitions-and-the-maintenance-of-field-configuring-events"
"yearMonth" => "2015-04"
"year" => "2015"
"title" => "Animated Times: Critical Transitions and the Maintenance of Field- Configuring Events"
"description" => "LECA, B. et RÜLING, C.C. (2015). Animated Times: Critical Transitions and the Maintenance of Field- Configuring Events. <i>Industry and Innovation</i>, 22(3), pp. 173-192."
"authors" => array:2 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "RÜLING Charles-Clemens"
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "Field-configuring events"
1 => "critical transitions"
2 => "conflict"
3 => "local embeddedness"
4 => "heterarchy"
]
"updatedAt" => "2021-07-13 14:31:38"
"publicationUrl" => "http://www.tandfonline.com/doi/abs/10.1080/13662716.2015.1033839?journalCode=ciai20"
"publicationInfo" => array:3 [
"pages" => "173-192"
"volume" => "22"
"number" => "3"
]
"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" => """
Recent research has pointed to the challenge facing recurrent field-configuring events (FCEs)\n
in trying to remain dominant in their fields over sustained periods. Based on a revelatory historical case study\n
of the Annecy International Animation Film Festival, the leading FCE in its field, this paper explores how a fieldconfiguring\n
role can be maintained over time. We focus specifically on the FCE organization, and highlight the\n
importance of critical transitions, relatively short periods of time when fundamental changes were made to its\n
formal and informal governance rules, which redefined the event’s identity and scope, and thus ensured it\n
remained the dominant event for field participants. In terms of the organizational dynamics facilitating critical\n
transitions, we emphasize the importance of conflict as a driver of change, as well as the particular role of local\n
stakeholders in renewing FCEs that are organized recurrently in the same location.
"""
"en" => """
Recent research has pointed to the challenge facing recurrent field-configuring events (FCEs)\n
in trying to remain dominant in their fields over sustained periods. Based on a revelatory historical case study\n
of the Annecy International Animation Film Festival, the leading FCE in its field, this paper explores how a fieldconfiguring\n
role can be maintained over time. We focus specifically on the FCE organization, and highlight the\n
importance of critical transitions, relatively short periods of time when fundamental changes were made to its\n
formal and informal governance rules, which redefined the event’s identity and scope, and thus ensured it\n
remained the dominant event for field participants. In terms of the organizational dynamics facilitating critical\n
transitions, we emphasize the importance of conflict as a driver of change, as well as the particular role of local\n
stakeholders in renewing FCEs that are organized recurrently in the same location.
"""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
42 => Essec\Faculty\Model\Contribution {#2257
#_index: "academ_contributions"
#_id: "10582"
#_source: array:18 [
"id" => "10582"
"slug" => "comment-la-fiac-est-parvenue-a-simposer-dans-lart-contemporain"
"yearMonth" => "2015-10"
"year" => "2015"
"title" => "Comment la FIAC est parvenue à s’imposer dans l’art contemporain."
"description" => "DELACOUR, H. et LECA, B. (2015). Comment la FIAC est parvenue à s’imposer dans l’art contemporain. <i>The Conversation</i>."
"authors" => array:2 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "DELACOUR Hélène"
]
]
"ouvrage" => ""
"keywords" => array:4 [
0 => "Contemporary Art"
1 => "Fair"
2 => "FIAC"
3 => "two sided markets"
]
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => "https://theconversation.com/comment-la-fiac-est-parvenue-a-simposer-dans-lart-contemporain-49352"
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"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" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "Malgré ces récents échecs, la FIAC doit continuer à se développer et à innover, sous peine de voir son rôle diminuer sur la scène mondiale et de laisser le champ libre à d’autres évènements qui permettraient de mieux intégrer la scène émergente. C’est d’ailleurs ce qu’elle tente de faire en proposant, cette année, un nouveau format, « On site », pour mettre en valeur certaines œuvres en les exposant, non pas sur leurs stands mais dans le décor du Petit Palais. Mais cela sera-t-il suffisant ?"
"en" => "Malgré ces récents échecs, la FIAC doit continuer à se développer et à innover, sous peine de voir son rôle diminuer sur la scène mondiale et de laisser le champ libre à d’autres évènements qui permettraient de mieux intégrer la scène émergente. C’est d’ailleurs ce qu’elle tente de faire en proposant, cette année, un nouveau format, « On site », pour mettre en valeur certaines œuvres en les exposant, non pas sur leurs stands mais dans le décor du Petit Palais. Mais cela sera-t-il suffisant ?"
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
43 => Essec\Faculty\Model\Contribution {#2258
#_index: "academ_contributions"
#_id: "10635"
#_source: array:18 [
"id" => "10635"
"slug" => "institutional-resilience-in-extreme-operating-environments-the-role-of-institutional-work"
"yearMonth" => "2016-09"
"year" => "2016"
"title" => "Institutional Resilience in Extreme Operating Environments: The Role of Institutional Work"
"description" => "LUCIANO, B.C., ALGUILAR DELGADO, N., LECA, B. et GOND, J.P. (2016). Institutional Resilience in Extreme Operating Environments: The Role of Institutional Work. <i>Business and Society</i>, 55(7), pp. 970-1016."
"authors" => array:4 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "LUCIANO Barin Cruz"
]
2 => array:1 [
"name" => "ALGUILAR DELGADO Natalia"
]
3 => array:1 [
"name" => "GOND Jean-Pascal"
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "cooperative banking"
1 => "extreme operating environments"
2 => "institutional work"
3 => "-institutional resilience"
4 => "social capital"
]
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "http://bas.sagepub.com/content/55/7/970"
"publicationInfo" => array:3 [
"pages" => "970-1016"
"volume" => "55"
"number" => "7"
]
"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" => "This study shows how institutional work contributes to institutional resilience in extreme operating environments (EOEs). The authors draw from a longitudinal analysis of the operations of Desjardins International Development (DID), a French Canadian nongovernmental organization (NGO) that, both before and after the major earthquake of 2010, supported the implementation of cooperative banking in Haiti. Building on a unique access to DID’s internal documents as well as on 49 interviews with DID employees, the authors highlight the ways in which political, technical, and cultural forms of institutional work triggered the emergence of social capital, which in turn supported the rise of new forms of institutional work that enabled institutional resilience. The results show how organizational activities focused on shaping institutions may have unintended effects that enable institutional resilience in EOEs, and demonstrate how the accumulation of institutional work by an organization contributes to the enhancement of its social capital."
"en" => "This study shows how institutional work contributes to institutional resilience in extreme operating environments (EOEs). The authors draw from a longitudinal analysis of the operations of Desjardins International Development (DID), a French Canadian nongovernmental organization (NGO) that, both before and after the major earthquake of 2010, supported the implementation of cooperative banking in Haiti. Building on a unique access to DID’s internal documents as well as on 49 interviews with DID employees, the authors highlight the ways in which political, technical, and cultural forms of institutional work triggered the emergence of social capital, which in turn supported the rise of new forms of institutional work that enabled institutional resilience. The results show how organizational activities focused on shaping institutions may have unintended effects that enable institutional resilience in EOEs, and demonstrate how the accumulation of institutional work by an organization contributes to the enhancement of its social capital."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
44 => Essec\Faculty\Model\Contribution {#2259
#_index: "academ_contributions"
#_id: "10884"
#_source: array:18 [
"id" => "10884"
"slug" => "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" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
45 => Essec\Faculty\Model\Contribution {#2260
#_index: "academ_contributions"
#_id: "10934"
#_source: array:18 [
"id" => "10934"
"slug" => "role-distancing-and-the-persistence-of-long-work-hours-in-professional-service-firms"
"yearMonth" => "2022-01"
"year" => "2022"
"title" => "Role Distancing and the Persistence of Long Work Hours in Professional Service Firms"
"description" => "LUPU, I., RUIZ-CASTRO, M. et LECA, B. (2022). Role Distancing and the Persistence of Long Work Hours in Professional Service Firms. <i>Organization Studies</i>, 43(1), pp. 7-33."
"authors" => array:3 [
0 => array:3 [
"name" => "LUPU Ioana"
"bid" => "B00726855"
"slug" => "lupu-ioana"
]
1 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
2 => array:1 [
"name" => "RUIZ-CASTRO Mayra"
]
]
"ouvrage" => ""
"keywords" => array:6 [
0 => "apprehension"
1 => "long work hours"
2 => "professional service firms"
3 => "role distancing"
4 => "role redefinition"
5 => "professions, emotions"
]
"updatedAt" => "2022-03-04 14:27:36"
"publicationUrl" => "https://doi.org/10.1177/0170840620934064"
"publicationInfo" => array:3 [
"pages" => "7-33"
"volume" => "43"
"number" => "1"
]
"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" => "This paper examines how and why individuals distance themselves from the prescribed professional role that – like the ‘ideal worker’ image – centres on long work hours. Our study of audit and law professionals demonstrated that although many people complied with the professional role, some came to distance themselves from the professional role centred on long work hours. We develop a model of role distancing as consisting of two interrelated microprocesses: apprehension, involving a cognitive and emotional shift as individuals start envisaging their professional role as provisional and potentially changeable, and role redefinition, private and/or public, where individuals modify their work practices. In the firms we studied, although both men and women redefined their roles for themselves (private role redefinition), women were more likely than men to also redefine the professional role for external audiences (public role redefinition). Together, these findings highlight the importance of apprehension and role redefinition for role distancing, offer new insights into the role of emotions and material constraints, and thus enrich theory on role distancing."
"en" => "This paper examines how and why individuals distance themselves from the prescribed professional role that – like the ‘ideal worker’ image – centres on long work hours. Our study of audit and law professionals demonstrated that although many people complied with the professional role, some came to distance themselves from the professional role centred on long work hours. We develop a model of role distancing as consisting of two interrelated microprocesses: apprehension, involving a cognitive and emotional shift as individuals start envisaging their professional role as provisional and potentially changeable, and role redefinition, private and/or public, where individuals modify their work practices. In the firms we studied, although both men and women redefined their roles for themselves (private role redefinition), women were more likely than men to also redefine the professional role for external audiences (public role redefinition). Together, these findings highlight the importance of apprehension and role redefinition for role distancing, offer new insights into the role of emotions and material constraints, and thus enrich theory on role distancing."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
46 => Essec\Faculty\Model\Contribution {#2261
#_index: "academ_contributions"
#_id: "12201"
#_source: array:18 [
"id" => "12201"
"slug" => "whatever-it-takes-the-impact-of-long-working-hours-on-employees"
"yearMonth" => "2020-12"
"year" => "2020"
"title" => "Whatever. It Takes: The Impact of Long Working Hours on Employees"
"description" => "LUPU, I., RUIZ-CASTRO, M. et LECA, B. (2020). Whatever. It Takes: The Impact of Long Working Hours on Employees. <i>Council on Business and Society, Global Voice</i>."
"authors" => array:3 [
0 => array:3 [
"name" => "LUPU Ioana"
"bid" => "B00726855"
"slug" => "lupu-ioana"
]
1 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
2 => array:1 [
"name" => "RUIZ-CASTRO Mayra"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://councilcommunity.org/2020/12/08/whatever-it-takes-the-impact-of-long-working-hours-on-employees"
"publicationInfo" => array:3 [
"pages" => null
"volume" => "December 2020"
"number" => "16"
]
"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" => null
"en" => null
]
"abstract" => array:2 [
"fr" => "The authors show what it takes for people to reduce long working hours, especially in the context of professional service firms (PSFs)."
"en" => "The authors show what it takes for people to reduce long working hours, especially in the context of professional service firms (PSFs)."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
47 => Essec\Faculty\Model\Contribution {#2262
#_index: "academ_contributions"
#_id: "12247"
#_source: array:18 [
"id" => "12247"
"slug" => "enabling-critical-performativity-the-role-of-institutional-context-and-critical-performative-work"
"yearMonth" => "2021-06"
"year" => "2021"
"title" => "Enabling critical performativity: The role of institutional context and critical performative work"
"description" => "LECA, B. et BARIN CRUZ, L. (2021). Enabling critical performativity: The role of institutional context and critical performative work. <i>Organization</i>, 28(6), pp. 903-929."
"authors" => array:2 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "BARIN CRUZ Luciano"
]
]
"ouvrage" => ""
"keywords" => array:1 [
0 => "Critical performative work, critical peformativity, worker cooperative incubator"
]
"updatedAt" => "2022-09-12 16:03:02"
"publicationUrl" => "https://doi.org/10.1177/1350508421995759"
"publicationInfo" => array:3 [
"pages" => "903-929"
"volume" => "28"
"number" => "6"
]
"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" => "Critical performativity has become a promising notion for critical scholars who want to have concrete impact on society. Although the number of studies contributing to this literature has significantly increased in recent years, most of them are still restricted to theoretical debates. Rarely are those who have analyzed empirical cases and explored the institutional context that strengthen or limit the chances of critical projects to be successfully performed in practice. In this article we draw on the case of Popular Cooperative Incubators in Brazil to address this blind spot in current literature on critical performativity. We particularly focus on the institutional context for critical projects to be performative and on how actors shape the institutional context. We develop the notion of “critical performative work” to better show how the combination of institutional theory and critical management studies can help advance critical performativity. We offer both new theoretical contributions and practical suggestions for critical theory to have a larger impact in practice."
"en" => "Critical performativity has become a promising notion for critical scholars who want to have concrete impact on society. Although the number of studies contributing to this literature has significantly increased in recent years, most of them are still restricted to theoretical debates. Rarely are those who have analyzed empirical cases and explored the institutional context that strengthen or limit the chances of critical projects to be successfully performed in practice. In this article we draw on the case of Popular Cooperative Incubators in Brazil to address this blind spot in current literature on critical performativity. We particularly focus on the institutional context for critical projects to be performative and on how actors shape the institutional context. We develop the notion of “critical performative work” to better show how the combination of institutional theory and critical management studies can help advance critical performativity. We offer both new theoretical contributions and practical suggestions for critical theory to have a larger impact in practice."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
48 => Essec\Faculty\Model\Contribution {#2263
#_index: "academ_contributions"
#_id: "12743"
#_source: array:18 [
"id" => "12743"
"slug" => "organized-decoupling-of-management-control-systems-an-exploratory-study-of-traders-unethical-behavior"
"yearMonth" => "2022-11"
"year" => "2022"
"title" => "Organized Decoupling of Management Control Systems: An Exploratory Study of Traders’ Unethical Behavior"
"description" => "LAGUECIR, A. et LECA, B. (2022). Organized Decoupling of Management Control Systems: An Exploratory Study of Traders’ Unethical Behavior. <i>Journal of Business Ethics</i>, 181, pp. 153–169."
"authors" => array:2 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "LAGUECIR Aziza"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "management control systems"
1 => "ethics"
2 => "investment sector"
]
"updatedAt" => "2022-11-30 13:11:47"
"publicationUrl" => "https://link.springer.com/article/10.1007/s10551-021-04741-3"
"publicationInfo" => array:3 [
"pages" => "153–169"
"volume" => "181"
"number" => ""
]
"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" => "Enduring unethical behavior in trading has generated much research interest, and scholars disagree on the reasons for this situation. According to MacIntyre (2015), this has to do with the personal traits of traders, whereas Rocchi and Thunder (2019) argue this is due to permissive work environment that can potentially be changed to favoring ethical trading. We contribute to this debate by exploring how interactions between organizational culture and management control systems (MCSs) may affect the enduring unethical behaviors of traders."
"en" => "Enduring unethical behavior in trading has generated much research interest, and scholars disagree on the reasons for this situation. According to MacIntyre (2015), this has to do with the personal traits of traders, whereas Rocchi and Thunder (2019) argue this is due to permissive work environment that can potentially be changed to favoring ethical trading. We contribute to this debate by exploring how interactions between organizational culture and management control systems (MCSs) may affect the enduring unethical behaviors of traders."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
49 => Essec\Faculty\Model\Contribution {#2264
#_index: "academ_contributions"
#_id: "12979"
#_source: array:18 [
"id" => "12979"
"slug" => "double-weaving-a-bottom-up-process-of-connecting-locations-and-scales-to-mitigate-grand-challenges"
"yearMonth" => "2023-06"
"year" => "2023"
"title" => "Double Weaving: A Bottom-Up Process of Connecting Locations and Scales to Mitigate Grand Challenges"
"description" => "CHATTERJEE, A., GHOSH, A. et LECA, B. (2023). Double Weaving: A Bottom-Up Process of Connecting Locations and Scales to Mitigate Grand Challenges. <i>Academy of Management Journal</i>, 66(3), pp. 797-828."
"authors" => array:3 [
0 => array:3 [
"name" => "CHATTERJEE Arijit"
"bid" => "B00261792"
"slug" => "chatterjee-arijit"
]
1 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
2 => array:1 [
"name" => "GHOSH A."
]
]
"ouvrage" => ""
"keywords" => array:4 [
0 => "child malnutrition"
1 => "organization theory"
2 => "grand challenges"
3 => "double weaving"
]
"updatedAt" => "2024-09-26 15:12:08"
"publicationUrl" => "https://journals.aom.org/doi/epdf/10.5465/amj.2019.1348"
"publicationInfo" => array:3 [
"pages" => "797-828"
"volume" => "66"
"number" => "3"
]
"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" => "Grand challenges are system-wide problems. While top-down approaches to mitigating grand challenges may have potentially far-reaching impact, such initiatives from the higher scales can fail because of limited knowledge of ground realities. At the same time, resilient local efforts to address societal challenges can have limited reach. How can a grassroots organization work across locations and scales to address a grand challenge? We report the findings of a longitudinal case study of the Child In Need Institute (CINI), a non-profit organization that successfully scaled its impact to reach over seven million beneficiaries. Based on 40 years of archival data and four years of intensive fieldwork, our findings reveal “double weaving” as a recursive process of diagnosing and addressing problems by connecting actors and resources across locations and scales. The double-weaving process gives researchers a framework to explore the complex interplay between locations and scales that is necessary to address grand challenges. Our study contributes to research on grand challenges and scaling, advancing the spatial turn in organizational studies by developing the scalar dimension and expanding research that has primarily focused on locations."
"en" => "Grand challenges are system-wide problems. While top-down approaches to mitigating grand challenges may have potentially far-reaching impact, such initiatives from the higher scales can fail because of limited knowledge of ground realities. At the same time, resilient local efforts to address societal challenges can have limited reach. How can a grassroots organization work across locations and scales to address a grand challenge? We report the findings of a longitudinal case study of the Child In Need Institute (CINI), a non-profit organization that successfully scaled its impact to reach over seven million beneficiaries. Based on 40 years of archival data and four years of intensive fieldwork, our findings reveal “double weaving” as a recursive process of diagnosing and addressing problems by connecting actors and resources across locations and scales. The double-weaving process gives researchers a framework to explore the complex interplay between locations and scales that is necessary to address grand challenges. Our study contributes to research on grand challenges and scaling, advancing the spatial turn in organizational studies by developing the scalar dimension and expanding research that has primarily focused on locations."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
50 => Essec\Faculty\Model\Contribution {#2265
#_index: "academ_contributions"
#_id: "13085"
#_source: array:18 [
"id" => "13085"
"slug" => "souverainete-et-evaluation-academique-une-histoire-de-virgule-en-sciences-de-gestion"
"yearMonth" => "2022-08"
"year" => "2022"
"title" => "Souveraineté et évaluation académique. Une histoire de virgule en sciences de gestion"
"description" => "LAGUECIR, A., LECA, B. et BERLINSKI, E. (2022). Souveraineté et évaluation académique. Une histoire de virgule en sciences de gestion. <i>Revue Française de Gestion</i>, 2022/4(305), pp. 103-117."
"authors" => array:3 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "LAGUECIR Aziza"
]
2 => array:1 [
"name" => "BERLINSKI Elise"
]
]
"ouvrage" => ""
"keywords" => array:1 [
0 => "academic publishing industry"
]
"updatedAt" => "2024-03-15 15:58:08"
"publicationUrl" => "https://doi.org/10.3166/rfg305.103-118"
"publicationInfo" => array:3 [
"pages" => "103-117"
"volume" => "2022/4"
"number" => "305"
]
"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" => "Cet article explore la répartition des pouvoirs dans l’industrie de la publication académique. Loin de l’image de souveraineté des chercheurs, les auteurs mettent en lumière le rôle dominant des éditeurs et des accréditeurs, mais aussi, celui des algorithmes. Leur étude montre que le fond des articles est relégué au second plan, au profit d’une attention accrue portée par les institutions à la forme de l’affiliation, et notamment à l’emplacement d’une virgule."
"en" => "This article explores the distribution of power in the academic publishing industry. Far from the widespread image of researchers’ autonomy and sovereignty, we highlight not only the dominant role of publishers and accreditors, but also the importance of algorithms and their role in academic rankings. Our study also shows that the content of articles is set asides, in favor of increased attention paid by institutions to the form of affiliation and, in particular, the location of a comma."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
51 => Essec\Faculty\Model\Contribution {#2266
#_index: "academ_contributions"
#_id: "13201"
#_source: array:18 [
"id" => "13201"
"slug" => "rhizomic-digitized-surveillance-contradictions-and-managerial-control-practice-insights-from-the-societe-generale-scandal"
"yearMonth" => "2023-03"
"year" => "2023"
"title" => "Rhizomic digitized surveillance, contradictions, and managerial control practice: Insights from the Société Générale scandal"
"description" => "LAGUECIR, A. et LECA, B. (2023). Rhizomic digitized surveillance, contradictions, and managerial control practice: Insights from the Société Générale scandal. <i>Accounting Auditing Control</i>, 29(1), pp. 7-38."
"authors" => array:2 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "LAGUECIR Aziza"
]
]
"ouvrage" => ""
"keywords" => array:1 [
0 => "control practice"
]
"updatedAt" => "2023-06-26 11:25:19"
"publicationUrl" => "https://doi.org/10.3917/cca.291.0007"
"publicationInfo" => array:3 [
"pages" => "7-38"
"volume" => "29"
"number" => "1"
]
"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" => "Research suggesting that digitization entails a rupture in MCSs towards rhizomic forms remains focused on MCSs’ formal aspects, and is speculative about related managerial control practices. We examine how digital surveillance systems are enacted in practice, focusing on their potential complexities, ambiguities, and shortcomings in contemporary organizational settings. We conceptualize our empirical inquiry using Foucault’s approach of the exercise of power, distinguishing surveillance systems (observation and norms) from control practices (examination). Our analysis provides a nuanced account of the evolution of MCSs and suggests that organizational surveillance digitization remains part of the disciplinary episteme. Although digital surveillance systems exhibit some rhizomic characteristics, we found contradictions within the norms (i.e., risk control and profit), outlining the importance of control practices in managing these contradictions. We question whether these contradictions are unintentional or deliberately designed to reduce control efficiency in digitized contexts and preserve certain operational practices."
"en" => "Research suggesting that digitization entails a rupture in MCSs towards rhizomic forms remains focused on MCSs’ formal aspects, and is speculative about related managerial control practices. We examine how digital surveillance systems are enacted in practice, focusing on their potential complexities, ambiguities, and shortcomings in contemporary organizational settings. We conceptualize our empirical inquiry using Foucault’s approach of the exercise of power, distinguishing surveillance systems (observation and norms) from control practices (examination). Our analysis provides a nuanced account of the evolution of MCSs and suggests that organizational surveillance digitization remains part of the disciplinary episteme. Although digital surveillance systems exhibit some rhizomic characteristics, we found contradictions within the norms (i.e., risk control and profit), outlining the importance of control practices in managing these contradictions. We question whether these contradictions are unintentional or deliberately designed to reduce control efficiency in digitized contexts and preserve certain operational practices."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
52 => Essec\Faculty\Model\Contribution {#2267
#_index: "academ_contributions"
#_id: "13263"
#_source: array:18 [
"id" => "13263"
"slug" => "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" => "2022-10-25 10:24:32"
"publicationUrl" => "https://cobsinsights.org/2020/07/14/ethics-in-control-systems-and-beyond-simple-compliance/"
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"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" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
53 => Essec\Faculty\Model\Contribution {#2268
#_index: "academ_contributions"
#_id: "13694"
#_source: array:18 [
"id" => "13694"
"slug" => "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" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
54 => Essec\Faculty\Model\Contribution {#2269
#_index: "academ_contributions"
#_id: "13946"
#_source: array:18 [
"id" => "13946"
"slug" => "fraud-management-control-systems-and-personal-ethics"
"yearMonth" => "2023-03"
"year" => "2023"
"title" => "Fraud, management control systems, and personal ethics"
"description" => "LECA, B. et LAGUECIR, A. (2023). Fraud, management control systems, and personal ethics. Dans: Marion Brivot, Charles Cho eds. <i>Research Handbook on Accounting and Ethics</i>. 1st ed. Edward Elgar Publishing Ltd, pp. 191-203."
"authors" => array:2 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "LAGUECIR Aziza"
]
]
"ouvrage" => "Research Handbook on Accounting and Ethics"
"keywords" => array:6 [
0 => "Fraud"
1 => "Management control systems"
2 => "Personal ethics"
3 => "(In)visibility"
4 => "Multilevel"
5 => "Decoupling"
]
"updatedAt" => "2024-08-27 13:46:10"
"publicationUrl" => "https://doi.org/10.4337/9781800881020.00022"
"publicationInfo" => array:3 [
"pages" => "191-203"
"volume" => ""
"number" => "13"
]
"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" => "Current perspectives on fraud have both deterministic approaches, considering fraud as determined either by a personal situation (the fraud triangle) or by a social construction, and related pressures. This chapter suggests a less deterministic approach, pointing to the role of personal ethics. Looking at the relationship between fraud, Management Control Systems (hereinafter MCSs) and personal ethics across levels, we examine existing research and identify potential avenues of research. We focus in particular on the way MCSs may shape personal ethics and situations where personal ethics may interact with MCSs without being shaped by them. We also call for more research on the ethical dimensions of MCSs and their role in fraud tolerance or prevention."
"en" => "Current perspectives on fraud have both deterministic approaches, considering fraud as determined either by a personal situation (the fraud triangle) or by a social construction, and related pressures. This chapter suggests a less deterministic approach, pointing to the role of personal ethics. Looking at the relationship between fraud, Management Control Systems (hereinafter MCSs) and personal ethics across levels, we examine existing research and identify potential avenues of research. We focus in particular on the way MCSs may shape personal ethics and situations where personal ethics may interact with MCSs without being shaped by them. We also call for more research on the ethical dimensions of MCSs and their role in fraud tolerance or prevention."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
55 => Essec\Faculty\Model\Contribution {#2270
#_index: "academ_contributions"
#_id: "14087"
#_source: array:18 [
"id" => "14087"
"slug" => "cross-sector-partnerships-a-social-innovation-in-the-european-work-integration-sector"
"yearMonth" => "2018-09"
"year" => "2018"
"title" => "Cross-Sector Partnerships: A Social Innovation in the European Work Integration Sector"
"description" => "LECA, B., SANDFORD, S., COGNAT, A.S., PACHE, A.C., MATO-SANTISO, V., HYÁNEK, V. et KRLEV, G. (2018). Cross-Sector Partnerships: A Social Innovation in the European Work Integration Sector. Dans: Helmut Anheier, Gorgi Krlev, Georg Mildenberger eds. <i>Social Innovation: Comparative Perspectives</i>. 1st ed. Routledge."
"authors" => array:7 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:3 [
"name" => "PACHE Anne-Claire"
"bid" => "B00010680"
"slug" => "pache-anne-claire"
]
2 => array:1 [
"name" => "SANDFORD Sara"
]
3 => array:1 [
"name" => "COGNAT Aurélie Sara"
]
4 => array:1 [
"name" => "MATO-SANTISO Vanessa"
]
5 => array:1 [
"name" => "HYÁNEK Vladimir"
]
6 => array:1 [
"name" => "KRLEV Gorgi"
]
]
"ouvrage" => "Social Innovation: Comparative Perspectives"
"keywords" => []
"updatedAt" => "2023-06-27 14:56:46"
"publicationUrl" => "https://www.taylorfrancis.com/chapters/oa-edit/10.4324/9781315158020-9/cross-sector-partnerships-bernard-leca-sarah-sandford-aur%C3%A9lie-sara-cognat-anne-claire-pache-vanessa-mato-santiso-vladim%C3%ADr-hy%C3%A1nek-gorgi-krlev?context=ubx&refId=ae9080f5-f"
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => "9"
]
"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" => "As the authors compared how the innovations emerged and unfolded in the four selected countries, guided by expert advice, they chose to focus their enquiry on cross-sector partnerships (CSPs) as an innovation with interesting variance across countries and as well as a strong potential for social impact. The authors found instances of CSPs, where public actors, companies and third sector organizations join forces to contribute to work integration, in the four countries of interest, yet they took different forms. They observed vast differences between countries as to the degree of advancement in developing CSPs, the actors involved, the type of partnerships, the beneficiaries targeted and factors enabling the development of partnerships. This chapter presents these specificities and reflects upon what they may teach us about social innovation in Europe. It also presents a cross-country perspective on CSP in the work integration field"
"en" => "As the authors compared how the innovations emerged and unfolded in the four selected countries, guided by expert advice, they chose to focus their enquiry on cross-sector partnerships (CSPs) as an innovation with interesting variance across countries and as well as a strong potential for social impact. The authors found instances of CSPs, where public actors, companies and third sector organizations join forces to contribute to work integration, in the four countries of interest, yet they took different forms. They observed vast differences between countries as to the degree of advancement in developing CSPs, the actors involved, the type of partnerships, the beneficiaries targeted and factors enabling the development of partnerships. This chapter presents these specificities and reflects upon what they may teach us about social innovation in Europe. It also presents a cross-country perspective on CSP in the work integration field"
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
56 => Essec\Faculty\Model\Contribution {#2271
#_index: "academ_contributions"
#_id: "14295"
#_source: array:18 [
"id" => "14295"
"slug" => "expanding-public-sector-performance-measurement-and-management-research-with-actor-centred-approaches-in-new-institutionalism"
"yearMonth" => "2023-11"
"year" => "2023"
"title" => "Expanding public sector performance measurement and management research with actor-centred approaches in new institutionalism"
"description" => "LECA, B. et LAGUECIR, A. (2023). Expanding public sector performance measurement and management research with actor-centred approaches in new institutionalism. <i>Journal of Public Budgeting, Accounting and Financial Management</i>, 35(5), pp. 608-620."
"authors" => array:2 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "LAGUECIR Aziza"
]
]
"ouvrage" => ""
"keywords" => array:4 [
0 => "decoupling"
1 => "new institutionalism"
2 => "performance measurement and management"
3 => "public-sector accounting"
]
"updatedAt" => "2024-03-11 16:06:32"
"publicationUrl" => "https://doi.org/10.1108/JPBAFM-12-2022-0180"
"publicationInfo" => array:3 [
"pages" => "608-620"
"volume" => "35"
"number" => "5"
]
"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" => "The paper is a rejoinder emphasizing how institutional theory could further nurture reflection on PMM research in the public sector. The authors draw upon Modell's article and ongoing research in the institutional theory field."
"en" => "The paper is a rejoinder emphasizing how institutional theory could further nurture reflection on PMM research in the public sector. The authors draw upon Modell's article and ongoing research in the institutional theory field."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
57 => Essec\Faculty\Model\Contribution {#2272
#_index: "academ_contributions"
#_id: "14343"
#_source: array:18 [
"id" => "14343"
"slug" => "long-working-hours-and-pressure-from-professional-expectations"
"yearMonth" => "2023-09"
"year" => "2023"
"title" => "Long working hours and pressure from professional expectations"
"description" => "LUPU, I., RUIZ-CASTRO, M. et LECA, B. (2023). Long working hours and pressure from professional expectations. Dans: Adrián Zicari, Tom Gamble eds. <i>The Employee and the Post-Pandemic Workplace</i>. 1st ed. London & New York: Routledge, pp. 79-86."
"authors" => array:3 [
0 => array:3 [
"name" => "LUPU Ioana"
"bid" => "B00726855"
"slug" => "lupu-ioana"
]
1 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
2 => array:1 [
"name" => "RUIZ-CASTRO Mayra"
]
]
"ouvrage" => "The Employee and the Post-Pandemic Workplace"
"keywords" => array:2 [
0 => "work-life balance"
1 => "organizational culture"
]
"updatedAt" => "2024-06-03 10:42:29"
"publicationUrl" => "https://www.taylorfrancis.com/chapters/edit/10.4324/9781003388685-21/long-working-hours-pressure-professional-expectations-ioana-lupu-mayra-ruiz-castro-bernard-leca"
"publicationInfo" => array:3 [
"pages" => "79-86"
"volume" => ""
"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" => "Many firms and organisations today expect their skilled professionals to identify with the ‘ideal worker’ entailing long working hours, commitment, and availability for work-related tasks. In the professional services firms (PSFs) under study in this research, role expectations, peer pressure, and firm culture make long working hours the norm. Employees can even face sanctions if they attempt to change this. However, some do and this takes the form of role distancing. Researchers Ioana Lupu, Mayra Ruiz-Castro, and Bernard Leca identify a two-stage process in role distancing: role apprehension involving a shift in understanding, thinking and emotions that leads to viewing a professional role as temporary and changeable, followed by role redefinition where workers actually modify their work practices. This insight explores these two processes further, revealing the factors that contribute to triggering the employee’s desire to change their professional roles, and the factors that facilitate – or block – the actual change from occurring."
"en" => "Many firms and organisations today expect their skilled professionals to identify with the ‘ideal worker’ entailing long working hours, commitment, and availability for work-related tasks. In the professional services firms (PSFs) under study in this research, role expectations, peer pressure, and firm culture make long working hours the norm. Employees can even face sanctions if they attempt to change this. However, some do and this takes the form of role distancing. Researchers Ioana Lupu, Mayra Ruiz-Castro, and Bernard Leca identify a two-stage process in role distancing: role apprehension involving a shift in understanding, thinking and emotions that leads to viewing a professional role as temporary and changeable, followed by role redefinition where workers actually modify their work practices. This insight explores these two processes further, revealing the factors that contribute to triggering the employee’s desire to change their professional roles, and the factors that facilitate – or block – the actual change from occurring."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
58 => Essec\Faculty\Model\Contribution {#2273
#_index: "academ_contributions"
#_id: "14594"
#_source: array:18 [
"id" => "14594"
"slug" => "cumcum-et-cumex-la-perpetuelle-transformation-des-techniques-doptimisation-fiscale"
"yearMonth" => "2023-04"
"year" => "2023"
"title" => "CumCum et CumEx : la perpétuelle transformation des techniques d’optimisation fiscale"
"description" => "JENY, A., LECA, B. et BOUTHINON-DUMAS, H. (2023). CumCum et CumEx : la perpétuelle transformation des techniques d’optimisation fiscale. <i>The Conversation</i>."
"authors" => array:3 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:3 [
"name" => "BOUTHINON-DUMAS Hugues"
"bid" => "B00183499"
"slug" => "bouthinon-dumas-hugues"
]
2 => array:1 [
"name" => "JENY Anne"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2023-11-14 14:51:42"
"publicationUrl" => "https://theconversation.com/cumcum-et-cumex-la-perpetuelle-transformation-des-techniques-doptimisation-fiscale-203954"
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"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" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
59 => Essec\Faculty\Model\Contribution {#2274
#_index: "academ_contributions"
#_id: "14803"
#_source: array:18 [
"id" => "14803"
"slug" => "accounting-and-silence-the-unspeakable-the-unsaid-and-the-inaudible"
"yearMonth" => "2024-03"
"year" => "2024"
"title" => "Accounting and silence: The unspeakable, the unsaid, and the inaudible"
"description" => "DRUJON D'ASTROS, C., MORALES, J. et LECA, B. (2024). Accounting and silence: The unspeakable, the unsaid, and the inaudible. <i>Contemporary Accounting Research</i>, In press."
"authors" => array:3 [
0 => array:3 [
"name" => "LECA Bernard"
"bid" => "B00006572"
"slug" => "leca-bernard"
]
1 => array:1 [
"name" => "Drujon d'Astros Caecilia"
]
2 => array:1 [
"name" => "Morales Jérémy"
]
]
"ouvrage" => ""
"keywords" => array:5 [
0 => "accounting"
1 => "ethnography"
2 => "silence"
3 => "talk"
4 => "voice"
]
"updatedAt" => "2024-05-29 17:14:38"
"publicationUrl" => "https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3846.12944"
"publicationInfo" => array:3 [
"pages" => ""
"volume" => "In press"
"number" => ""
]
"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" => "This paper studies accounting and silence. Building on studies of accounting talk and introducing theories of “silencing,” we highlight the role of accounting silences in the production of engaging organizational conversations. Through a qualitative case study, we identify three forms of silence—the unspeakable, the unsaid, and the inaudible—and their links to accounting. Silences create motivations to engage in further accounting talk, but they also deny certain groups a voice in those conversations. An impression of participation, openness, and transparency emerges despite unequal access and the silencing of certain groups. Accounting itself can be silenced to avoid uncomfortable topics, potential problems, and anxiety-inducing uncertainties. This silencing may serve to preserve a useful ignorance, avoid being in the know, and build alluring narratives and engaging conversations. Accounting silences sustain such conversations by protecting them from alternative voices, unsettling knowledge, and narratives that are incompatible with the organization's preferred story."
"en" => "This paper studies accounting and silence. Building on studies of accounting talk and introducing theories of “silencing,” we highlight the role of accounting silences in the production of engaging organizational conversations. Through a qualitative case study, we identify three forms of silence—the unspeakable, the unsaid, and the inaudible—and their links to accounting. Silences create motivations to engage in further accounting talk, but they also deny certain groups a voice in those conversations. An impression of participation, openness, and transparency emerges despite unequal access and the silencing of certain groups. Accounting itself can be silenced to avoid uncomfortable topics, potential problems, and anxiety-inducing uncertainties. This silencing may serve to preserve a useful ignorance, avoid being in the know, and build alluring narratives and engaging conversations. Accounting silences sustain such conversations by protecting them from alternative voices, unsettling knowledge, and narratives that are incompatible with the organization's preferred story."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-10-12T15:21:51.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.141088
+"parent": null
}
]
"avatar" => "https://faculty.essec.edu/wp-content/uploads/avatars/B00006572.jpg"
"contributionCounts" => 60
"personalLinks" => array:2 [
0 => "<a href="https://orcid.org/0000-0003-0977-7310" target="_blank">ORCID</a>"
1 => "<a href="https://scholar.google.com/citations?user=Kxa5_b8AAAAJ" target="_blank">Google scholar</a>"
]
"docTitle" => "Bernard LECA"
"docSubtitle" => "Professor"
"docDescription" => "Department: Accounting and Management Control <br>Campus de Cergy"
"docType" => "cv"
"docPreview" => "<img src="https://faculty.essec.edu/wp-content/uploads/avatars/B00006572.jpg"><span><span>Bernard LECA</span><span>B00006572</span></span>"
"academ_cv_info" => ""
]
#_index: "academ_cv"
+lang: "en"
+"_type": "_doc"
+"_score": 5.0369525
+"parent": null
}