Essec\Faculty\Model\Profile {#2216
#_id: "B00560777"
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"bid" => "B00560777"
"academId" => "2082"
"slug" => "ramirez-carlos"
"fullName" => "Carlos RAMIREZ"
"lastName" => "RAMIREZ"
"firstName" => "Carlos"
"title" => array:2 [
"fr" => "Professeur"
"en" => "Professor"
]
"email" => "ramirez@essec.edu"
"status" => "ACTIF"
"campus" => "Campus de Cergy"
"departments" => []
"phone" => "+33 (0)1 34 43 96 78"
"sites" => []
"facNumber" => "2082"
"externalCvUrl" => "https://faculty.essec.edu/en/cv/ramirez-carlos/pdf"
"googleScholarUrl" => "https://scholar.google.com/citations?user=bzQUUvYAAAAJ&hl=fr"
"facOrcId" => "https://orcid.org/0000-0001-9527-2823"
"career" => array:9 [
0 => Essec\Faculty\Model\CareerItem {#2229
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2014-01-01"
"endDate" => "2016-08-31"
"isInternalPosition" => true
"type" => array:2 [
"fr" => "Positions académiques principales"
"en" => "Full-time academic appointments"
]
"label" => array:2 [
"fr" => "Professeur associé"
"en" => "Associate 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 {#2216}
}
1 => Essec\Faculty\Model\CareerItem {#2230
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2016-09-01"
"endDate" => null
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"type" => array:2 [
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]
"label" => array:2 [
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]
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"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
2 => Essec\Faculty\Model\CareerItem {#2231
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2019-09-01"
"endDate" => "2022-08-31"
"isInternalPosition" => true
"type" => array:2 [
"en" => "Other appointments"
"fr" => "Autres positions"
]
"label" => array:2 [
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"en" => "Co-Head of the Accounting and Management Control Department"
]
"institution" => array:2 [
"fr" => "ESSEC Business School"
"en" => "ESSEC Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
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+"parent": Essec\Faculty\Model\Profile {#2216}
}
3 => Essec\Faculty\Model\CareerItem {#2232
#_index: null
#_id: null
#_source: array:7 [
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]
"label" => array:2 [
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"en" => "Associate Professor at the department of Accounting and Management Control"
]
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"en" => "HEC Paris"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
4 => Essec\Faculty\Model\CareerItem {#2233
#_index: null
#_id: null
#_source: array:7 [
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]
"label" => array:2 [
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]
"institution" => array:2 [
"fr" => "HEC Paris"
"en" => "HEC Paris"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
5 => Essec\Faculty\Model\CareerItem {#2234
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "1997-09-01"
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"isInternalPosition" => true
"type" => array:2 [
"en" => "Other appointments"
"fr" => "Autres positions"
]
"label" => array:2 [
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"en" => "Research Officer (Institute of Chartered Accountants in England and Wales Trustees Research Program) at the Department of Accounting and Finance"
]
"institution" => array:2 [
"fr" => "London School of Economics and Political Science (LSE)"
"en" => "London School of Economics and Political Science (LSE)"
]
"country" => array:2 [
"fr" => "Royaume-Uni"
"en" => "United Kingdom"
]
]
+lang: "en"
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}
6 => Essec\Faculty\Model\CareerItem {#2235
#_index: null
#_id: null
#_source: array:7 [
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"label" => array:2 [
"fr" => "Chercheur invité"
"en" => "Visiting scholar"
]
"institution" => array:2 [
"fr" => "University of Sydney Business School"
"en" => "University of Sydney Business School"
]
"country" => array:2 [
"fr" => "Australie"
"en" => "Australia"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
7 => Essec\Faculty\Model\CareerItem {#2236
#_index: null
#_id: null
#_source: array:7 [
"startDate" => "2009-05-01"
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"en" => "Université d'Hitotsubashi"
]
"country" => array:2 [
"fr" => "Japon"
"en" => "Japan"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
8 => Essec\Faculty\Model\CareerItem {#2237
#_index: null
#_id: null
#_source: array:7 [
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"type" => array:2 [
"en" => "Other Academic Appointments"
"fr" => "Autres positions académiques"
]
"label" => array:2 [
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"en" => "Academic director IMHI"
]
"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 {#2218
#_index: null
#_id: null
#_source: array:6 [
"diplome" => "DIPLOMA"
"type" => array:2 [
"fr" => "Diplômes"
"en" => "Diplomas"
]
"year" => "2005"
"label" => array:2 [
"en" => "PhD in Sociology (with first-class honours)"
"fr" => "Doctorat en Sociologie"
]
"institution" => array:2 [
"fr" => "EHESS - École des hautes études en sciences sociales"
"en" => "EHESS - École des hautes études en sciences sociales"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
1 => Essec\Faculty\Model\Diplome {#2220
#_index: null
#_id: null
#_source: array:6 [
"diplome" => "DIPLOMA"
"type" => array:2 [
"fr" => "Diplômes"
"en" => "Diplomas"
]
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"fr" => "Habilitation à diriger des recherches (HDR)"
]
"institution" => array:2 [
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"en" => "IAE Paris - Sorbonne Business School"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
2 => Essec\Faculty\Model\Diplome {#2217
#_index: null
#_id: null
#_source: array:6 [
"diplome" => "DIPLOMA"
"type" => array:2 [
"fr" => "Diplômes"
"en" => "Diplomas"
]
"year" => "1995"
"label" => array:2 [
"en" => """
Agrégation in Social Sciences\n
Ecole Normale Supérieure
"""
"fr" => """
Agrégation de sciences sociales\n
Ecole Normale Supérieure
"""
]
"institution" => array:2 [
"fr" => null
"en" => null
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
3 => Essec\Faculty\Model\Diplome {#2221
#_index: null
#_id: null
#_source: array:6 [
"diplome" => "DIPLOMA"
"type" => array:2 [
"fr" => "Diplômes"
"en" => "Diplomas"
]
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]
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"fr" => "HEC Paris"
"en" => "HEC Paris"
]
"country" => array:2 [
"fr" => "France"
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]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
4 => Essec\Faculty\Model\Diplome {#2215
#_index: null
#_id: null
#_source: array:6 [
"diplome" => "CERT"
"type" => array:2 [
"fr" => "Certificats"
"en" => "Certificates"
]
"year" => "2008"
"label" => array:2 [
"en" => "International Teachers Programme"
"fr" => "International Teachers Programme"
]
"institution" => array:2 [
"fr" => "Università Bocconi"
"en" => "Università Bocconi"
]
"country" => array:2 [
"fr" => "Italie"
"en" => "Italy"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
]
"bio" => array:2 [
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"en" => null
]
"department" => array:2 [
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"en" => ""
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]
"distinctions" => array:3 [
0 => Essec\Faculty\Model\Distinction {#2238
#_index: null
#_id: null
#_source: array:6 [
"date" => "2012-09-01"
"label" => array:2 [
"fr" => "Bourse de recherche de la Fondation HEC"
"en" => "Research Grant"
]
"type" => array:2 [
"fr" => "Bourses"
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]
"tri" => " 2 "
"institution" => array:2 [
"fr" => "Fondation HEC"
"en" => "Fondation HEC"
]
"country" => array:2 [
"fr" => "France"
"en" => "France"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
1 => Essec\Faculty\Model\Distinction {#2239
#_index: null
#_id: null
#_source: array:6 [
"date" => "2009-01-01"
"label" => array:2 [
"fr" => "Prix du meilleur article de l'année décerné par l'Association Francophone de Comptabilité en 2009 pour "Aux sources de la théorie positive : Contribution à une analyse institutionnelle des changements de paradigmes dans la recherche comptable""
"en" => "Association Francophone de Comptabilité Best Paper Award in 2009 for “Aux sources de la théorie positive : Contribution à une analyse institutionnelle des changements de paradigmes dans la recherche comptable”"
]
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"fr" => "Prix"
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"en" => null
]
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"fr" => null
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]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
2 => Essec\Faculty\Model\Distinction {#2240
#_index: null
#_id: null
#_source: array:6 [
"date" => "2007-01-01"
"label" => array:2 [
"fr" => "Finaliste du prix du meilleur enseignant de l'année à HEC - Prix Pierre Vernimmen (2007)"
"en" => "Nominated for the best teacher of the year at HEC Paris – Pierre Vernimmen Teaching Award"
]
"type" => array:2 [
"fr" => "Prix"
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]
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"en" => "HEC Paris"
]
"country" => array:2 [
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"en" => "France"
]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
]
"teaching" => []
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0 => Essec\Faculty\Model\ExtraActivity {#2219
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"uuid" => "104"
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]
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}
1 => Essec\Faculty\Model\ExtraActivity {#2222
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}
2 => Essec\Faculty\Model\ExtraActivity {#2223
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}
3 => Essec\Faculty\Model\ExtraActivity {#2224
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#_source: array:9 [
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]
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}
4 => Essec\Faculty\Model\ExtraActivity {#2225
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"en" => "HEC Paris"
]
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]
]
+lang: "en"
+"parent": Essec\Faculty\Model\Profile {#2216}
}
5 => Essec\Faculty\Model\ExtraActivity {#2226
#_index: null
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}
6 => Essec\Faculty\Model\ExtraActivity {#2227
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]
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}
7 => Essec\Faculty\Model\ExtraActivity {#2228
#_index: null
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}
]
"theses" => []
"indexedAt" => "2024-11-18T17:21:23.000Z"
"contributions" => array:38 [
0 => Essec\Faculty\Model\Contribution {#2242
#_index: "academ_contributions"
#_id: "10011"
#_source: array:18 [
"id" => "10011"
"slug" => "la-sociologie-de-la-comptabilite-une-introduction"
"yearMonth" => "2004-06"
"year" => "2004"
"title" => "La sociologie de la comptabilité : une introduction"
"description" => "RAMIREZ, C. et CHIAPELLO, E. (2004). La sociologie de la comptabilité : une introduction. <i>Accounting Auditing Control</i>, 10(numéro spécial), pp. 3-5."
"authors" => array:2 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
1 => array:1 [
"name" => "CHIAPELLO Eve"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:25"
"publicationUrl" => "http://www.cairn.info/article.php?ID_ARTICLE=CCA_103_0003"
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]
"abstract" => array:2 [
"fr" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
1 => Essec\Faculty\Model\Contribution {#2244
#_index: "academ_contributions"
#_id: "10329"
#_source: array:18 [
"id" => "10329"
"slug" => "laudit-critique-dune-pratique-critique"
"yearMonth" => "2009-06"
"year" => "2009"
"title" => "L’audit : critique d’une pratique critique"
"description" => "RAMIREZ, C. (2009). L’audit : critique d’une pratique critique. Dans: <i>Les études critiques en management. Une perspective française</i>. 1st ed. Québec: Presses de l'Université Laval, pp. 261-280."
"authors" => array:1 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
]
"ouvrage" => "Les études critiques en management. Une perspective française"
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "261-280"
"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" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
2 => Essec\Faculty\Model\Contribution {#2246
#_index: "academ_contributions"
#_id: "10360"
#_source: array:18 [
"id" => "10360"
"slug" => "sociologie-de-la-comptabilite"
"yearMonth" => "2009-02"
"year" => "2009"
"title" => "Sociologie de la comptabilité"
"description" => "RAMIREZ, C. (2009). Sociologie de la comptabilité. Dans: <i>Encyclopédie de comptabilité, audit et contrôle de gestion</i>. 1st ed. Paris: Economica, pp. 1269-1277."
"authors" => array:1 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
]
"ouvrage" => "Encyclopédie de comptabilité, audit et contrôle de gestion"
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "1269-1277"
"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" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
3 => Essec\Faculty\Model\Contribution {#2243
#_index: "academ_contributions"
#_id: "9415"
#_source: array:18 [
"id" => "9415"
"slug" => "hdr"
"yearMonth" => "2014-06"
"year" => "2014"
"title" => "HDR"
"description" => "RAMIREZ, C. (2014). HDR. France."
"authors" => array:1 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => null
"volume" => null
"number" => null
]
"type" => array:2 [
"fr" => "HDR"
"en" => "HDR"
]
"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" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
4 => Essec\Faculty\Model\Contribution {#2247
#_index: "academ_contributions"
#_id: "5383"
#_source: array:18 [
"id" => "5383"
"slug" => "al-fin-de-cuentas-que-es-un-balance-social"
"yearMonth" => "2019-09"
"year" => "2019"
"title" => "Al fin de cuentas, qué es un balance social?"
"description" => "ZICARI, A. et RAMIREZ, C. (2019). Al fin de cuentas, qué es un balance social? Dans: 12th Spanish Conference on Social and Environmental Accounting Research (CSEAR) 2019."
"authors" => array:2 [
0 => array:3 [
"name" => "ZICARI Adrian"
"bid" => "B00265409"
"slug" => "zicari-adrian"
]
1 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
]
"ouvrage" => "12th Spanish Conference on Social and Environmental Accounting Research (CSEAR) 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" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
5 => Essec\Faculty\Model\Contribution {#2241
#_index: "academ_contributions"
#_id: "5686"
#_source: array:18 [
"id" => "5686"
"slug" => "cui-bono-a-bourdieusian-perspective-on-the-european-accounting-field"
"yearMonth" => "2018-06"
"year" => "2018"
"title" => "Cui Bono: A Bourdieusian Perspective on the European Accounting Field"
"description" => "RAMIREZ, C. et DI FABIO, C. (2018). Cui Bono: A Bourdieusian Perspective on the European Accounting Field. Dans: 2018 Annual conference of the Society for the Advancement of Socio-Economics."
"authors" => array:2 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
1 => array:1 [
"name" => "DI FABIO C."
]
]
"ouvrage" => "2018 Annual conference of the Society for the Advancement of Socio-Economics"
"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" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
6 => Essec\Faculty\Model\Contribution {#2245
#_index: "academ_contributions"
#_id: "7444"
#_source: array:18 [
"id" => "7444"
"slug" => "the-sma-new-avenues-for-research-on-professional-categorization"
"yearMonth" => "2015-07"
"year" => "2015"
"title" => "The SMA New Avenues for Research on Professional Categorization"
"description" => "RAMIREZ, C. (2015). The SMA New Avenues for Research on Professional Categorization. Dans: IPA Conference 2015."
"authors" => array:1 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
]
"ouvrage" => "IPA Conference 2015"
"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" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
7 => Essec\Faculty\Model\Contribution {#2248
#_index: "academ_contributions"
#_id: "723"
#_source: array:18 [
"id" => "723"
"slug" => "beyond-segments-in-movement-a-small-agenda-for-research-in-the-professions"
"yearMonth" => "2015-12"
"year" => "2015"
"title" => "Beyond Segments in Movement: A 'Small' Agenda for Research in the Professions"
"description" => "RAMIREZ, C., STRINGFELLOW, L. et MACLEAN, M. (2015). Beyond Segments in Movement: A 'Small' Agenda for Research in the Professions. <i>Accounting, Auditing & Accountability Journal</i>, 28(8), pp. 1341-1372."
"authors" => array:3 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
1 => array:1 [
"name" => "STRINGFELLOW L."
]
2 => array:1 [
"name" => "MACLEAN M."
]
]
"ouvrage" => ""
"keywords" => array:6 [
0 => "Categorization"
1 => "Globalization"
2 => "Professional identity"
3 => "Hierarchy"
4 => "Accounting profession"
5 => "Small practitioner"
]
"updatedAt" => "2021-02-02 16:16:18"
"publicationUrl" => "https://www.emerald.com/insight/content/doi/10.1108/AAAJ-01-2015-1946/full/html"
"publicationInfo" => array:3 [
"pages" => "1341-1372"
"volume" => "28"
"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" => "Cet article propose de montrer comment l'étude de la segmentation intra-professionnelle peut aboutir à une vision plus dynamique de l'évolution des professions. L'article prend pour example la catégorie de petits praticiens de la profession comptable et suggère plusieurs directions de recherche."
"en" => "This article aims at demonstrating how the study of intra-professional segmentation can contribute to a more dynamic understanding of the processes at play in the evolution of professional bodies. The article takes as an example the category of the small practitioner in the accounting profession and suggests various research agendas."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
8 => Essec\Faculty\Model\Contribution {#2249
#_index: "academ_contributions"
#_id: "5571"
#_source: array:18 [
"id" => "5571"
"slug" => "collective-action-and-intra-professional-segmentation-the-case-of-the-french-accountancy-profession-1942-2000"
"yearMonth" => "2019-06"
"year" => "2019"
"title" => "Collective Action and Intra-Professional Segmentation: The Case of the French Accountancy Profession (1942-2000)"
"description" => "RAMIREZ, C. (2019). Collective Action and Intra-Professional Segmentation: The Case of the French Accountancy Profession (1942-2000). Dans: 31st Society for the Advancement of Socio-Economics (SASE) Annual Meeting."
"authors" => array:1 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
]
"ouvrage" => "31st Society for the Advancement of Socio-Economics (SASE) Annual Meeting"
"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" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
9 => Essec\Faculty\Model\Contribution {#2250
#_index: "academ_contributions"
#_id: "7050"
#_source: array:18 [
"id" => "7050"
"slug" => "repertoires-of-collective-action-and-intra-professional-segmentation-in-the-french-accountancy-profession-1942-2000"
"yearMonth" => "2014-05"
"year" => "2014"
"title" => "Repertoires of collective Action and Intra-Professional Segmentation in the French Accountancy Profession (1942-2000)"
"description" => "RAMIREZ, C. (2014). Repertoires of collective Action and Intra-Professional Segmentation in the French Accountancy Profession (1942-2000). Dans: 35ème Congrès de l'Association Francophone de Comptabilité (AFC) 2014."
"authors" => array:1 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
]
"ouvrage" => "35ème Congrès de l'Association Francophone de Comptabilité (AFC) 2014"
"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" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
10 => Essec\Faculty\Model\Contribution {#2251
#_index: "academ_contributions"
#_id: "7261"
#_source: array:18 [
"id" => "7261"
"slug" => "the-audit-court-society-applying-an-eliasian-theoretical-framework-to-the-analysis-of-the-up-or-out-system-in-audit-firms"
"yearMonth" => "2016-07"
"year" => "2016"
"title" => "The Audit Court Society: Applying an Eliasian Theoretical Framework to the Analysis of the Up-Or-Out System in Audit Firms"
"description" => "RAMIREZ, C., STENGER, S. et GARNIER, C. (2016). The Audit Court Society: Applying an Eliasian Theoretical Framework to the Analysis of the Up-Or-Out System in Audit Firms. Dans: 32nd European Group for Organizational Studies (EGOS) Colloquium 2016."
"authors" => array:3 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
1 => array:1 [
"name" => "STENGER S."
]
2 => array:1 [
"name" => "GARNIER C."
]
]
"ouvrage" => "32nd European Group for Organizational Studies (EGOS) Colloquium 2016"
"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" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
11 => Essec\Faculty\Model\Contribution {#2252
#_index: "academ_contributions"
#_id: "7262"
#_source: array:18 [
"id" => "7262"
"slug" => "the-audit-court-society-applying-an-eliasian-theoretical-framework-to-the-analysis-of-the-up-or-out-system-in-audit-firms"
"yearMonth" => "2017-05"
"year" => "2017"
"title" => "The Audit Court Society: Applying an Eliasian Theoretical Framework to the Analysis of the Up-Or-Out System in Audit Firms"
"description" => "RAMIREZ, C., GARNIER, C. et STENGER, S. (2017). The Audit Court Society: Applying an Eliasian Theoretical Framework to the Analysis of the Up-Or-Out System in Audit Firms. Dans: 40th European Accounting Association (EAA) Annual Congress."
"authors" => array:3 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
1 => array:1 [
"name" => "GARNIER C."
]
2 => array:1 [
"name" => "STENGER S."
]
]
"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" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
12 => Essec\Faculty\Model\Contribution {#2253
#_index: "academ_contributions"
#_id: "7445"
#_source: array:18 [
"id" => "7445"
"slug" => "the-small-practitioner-there-is-no-such-beast-new-avenues-for-research-on-professional-organization"
"yearMonth" => "2015-05"
"year" => "2015"
"title" => "The Small Practitioner: There is No Such Beast ! New Avenues for Research on Professional Organization"
"description" => "RAMIREZ, C., STRINGFELLOW, L. et MACLEAN, M. (2015). The Small Practitioner: There is No Such Beast ! New Avenues for Research on Professional Organization. Dans: 36ème Congrès de l'Association Francophone de Comptabilité (AFC) 2015."
"authors" => array:3 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
1 => array:1 [
"name" => "STRINGFELLOW L."
]
2 => array:1 [
"name" => "MACLEAN M."
]
]
"ouvrage" => "36ème Congrès de l'Association Francophone de Comptabilité (AFC) 2015"
"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" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
13 => Essec\Faculty\Model\Contribution {#2254
#_index: "academ_contributions"
#_id: "7474"
#_source: array:18 [
"id" => "7474"
"slug" => "there-is-no-such-beast-new-avenues-for-research-on-professional-categorization"
"yearMonth" => "2015-07"
"year" => "2015"
"title" => "There Is No Such Beast! New Avenues for Research on Professional Categorization"
"description" => "RAMIREZ, C., STRINGFELLOW, L. et MACLEAN, M. (2015). There Is No Such Beast! New Avenues for Research on Professional Categorization. Dans: 31st European Group for Organizational Studies (EGOS) Colloquium 2015."
"authors" => array:3 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
1 => array:1 [
"name" => "STRINGFELLOW L."
]
2 => array:1 [
"name" => "MACLEAN M."
]
]
"ouvrage" => "31st European Group for Organizational Studies (EGOS) Colloquium 2015"
"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" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
14 => Essec\Faculty\Model\Contribution {#2255
#_index: "academ_contributions"
#_id: "14117"
#_source: array:18 [
"id" => "14117"
"slug" => "between-a-corporatist-past-and-a-globalized-future-the-argentinian-accounting-profession"
"yearMonth" => "2022-06"
"year" => "2022"
"title" => "Between a Corporatist Past and a Globalized Future: The Argentinian Accounting Profession"
"description" => "RAMIREZ, C. et ZICARI, A. (2022). Between a Corporatist Past and a Globalized Future: The Argentinian Accounting Profession. Dans: 2022 Economics & Management (EMAN) Europe. San Sebastian."
"authors" => array:2 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
1 => array:3 [
"name" => "ZICARI Adrian"
"bid" => "B00265409"
"slug" => "zicari-adrian"
]
]
"ouvrage" => "2022 Economics & Management (EMAN) Europe"
"keywords" => []
"updatedAt" => "2023-07-20 16:35:11"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
15 => Essec\Faculty\Model\Contribution {#2256
#_index: "academ_contributions"
#_id: "14126"
#_source: array:18 [
"id" => "14126"
"slug" => "the-argentinean-accounting-profession"
"yearMonth" => "2022-06"
"year" => "2022"
"title" => "The Argentinean accounting profession"
"description" => "RAMIREZ, C. et ZICARI, A. (2022). The Argentinean accounting profession. Dans: 33rd Annual Meeting of the International Association for Business & Society (IABS) 2022. San Francisco."
"authors" => array:2 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
1 => array:3 [
"name" => "ZICARI Adrian"
"bid" => "B00265409"
"slug" => "zicari-adrian"
]
]
"ouvrage" => "33rd Annual Meeting of the International Association for Business & Society (IABS) 2022"
"keywords" => []
"updatedAt" => "2023-07-20 01:00:38"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => ""
"volume" => ""
"number" => ""
]
"type" => array:2 [
"fr" => "Communications dans une conférence"
"en" => "Presentations at an Academic or Professional conference"
]
"support_type" => array:2 [
"fr" => null
"en" => null
]
"countries" => array:2 [
"fr" => null
"en" => null
]
"abstract" => array:2 [
"fr" => ""
"en" => ""
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
16 => Essec\Faculty\Model\Contribution {#2257
#_index: "academ_contributions"
#_id: "14954"
#_source: array:18 [
"id" => "14954"
"slug" => "beyond-neo-institutionalist-and-bourdieusian-theories-the-potential-contribution-of-the-notion-of-professional-model"
"yearMonth" => "2024-05"
"year" => "2024"
"title" => "Beyond Neo-institutionalist and Bourdieusian theories: the potential contribution of the notion of professional model"
"description" => null
"authors" => array:1 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
]
"ouvrage" => "46th Annual Congress of the European Accounting Association 2024"
"keywords" => []
"updatedAt" => "2024-07-10 01:01:23"
"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" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
17 => Essec\Faculty\Model\Contribution {#2258
#_index: "academ_contributions"
#_id: "9918"
#_source: array:18 [
"id" => "9918"
"slug" => "understanding-social-closure-in-its-cultural-context-accounting-practitioners-in-france-1920-1939"
"yearMonth" => "2001-05"
"year" => "2001"
"title" => "Understanding social closure in its cultural context: accounting practitioners in France (1920 - 1939)"
"description" => "RAMIREZ, C. (2001). Understanding social closure in its cultural context: accounting practitioners in France (1920 - 1939). <i>Accounting, Organizations and Society</i>, 26(43955), pp. 391-418."
"authors" => array:1 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:23"
"publicationUrl" => "http://www.sciencedirect.com/science/article/pii/S0361368200000234"
"publicationInfo" => array:3 [
"pages" => "391-418"
"volume" => "26"
"number" => "43955"
]
"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 tries to show how the result of a process of social closure and the achievement of a professional project are heavily dependent on the cultural context in which they are embedded. The concepts of field and of capital developed by Pierre Bourdieu help to understand the failure, before the Second World War, of the project to institutionalise the accounting profession in France. The accountants’ inability to solidify hierarchies internal to the professional field and the unfavourable insertion of this field in the overall hierarchy of social fields will be used as key-arguments to account for this failure"
"en" => "This article tries to show how the result of a process of social closure and the achievement of a professional project are heavily dependent on the cultural context in which they are embedded. The concepts of field and of capital developed by Pierre Bourdieu help to understand the failure, before the Second World War, of the project to institutionalise the accounting profession in France. The accountants’ inability to solidify hierarchies internal to the professional field and the unfavourable insertion of this field in the overall hierarchy of social fields will be used as key-arguments to account for this failure"
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
18 => Essec\Faculty\Model\Contribution {#2259
#_index: "academ_contributions"
#_id: "9957"
#_source: array:18 [
"id" => "9957"
"slug" => "du-commissariat-aux-comptes-a-laudit-les-big-4-et-la-profession-comptable-depuis-1970"
"yearMonth" => "2003-02"
"year" => "2003"
"title" => "Du commissariat aux comptes à l'audit - Les Big 4 et la profession comptable depuis 1970"
"description" => "RAMIREZ, C. (2003). Du commissariat aux comptes à l'audit - Les Big 4 et la profession comptable depuis 1970. <i>Actes de la recherche en sciences sociales</i>, (146-147), pp. 62-79."
"authors" => array:1 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:23"
"publicationUrl" => "https://www.cairn.info/resume.php?ID_ARTICLE=ARSS_146_0062"
"publicationInfo" => array:3 [
"pages" => "62-79"
"volume" => null
"number" => "146-147"
]
"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 analyse les transformations opérées sur le champ de la profession comptable libérale française par l’expansion pendant les trente dernières années des grands cabinets multinationaux d’audit. L’analyse s’appuie sur la comparaison du développement de la profession comptable en France et dans les pays anglo-saxons. Les grands cabinets d’audit sont en effet le produit d’un modèle professionnel né au siècle dernier en Grande-Bretagne et exporté aux États-Unis et qui, en associant professionnalisme et sens des affaires, a réuni très tôt les caractéristiques qui ont favorisé son internationalisation. L’article revient sur les étapes de l’adaptation de ce modèle en France et sur la réorganisation hiérarchique du champ professionnel qui en est résultée. La domination actuelle des Big 4 est présentée comme étant tout autant la résultante de leur insertion dans le mode de production des élites en France que de l’échec de l’adaptation à l’évolution du marché des prestations intellectuelles aux grandes entreprises d’un modèle professionnel français longtemps marqué par l’individualisme et la proximité à l’État"
"en" => "Cet article analyse les transformations opérées sur le champ de la profession comptable libérale française par l’expansion pendant les trente dernières années des grands cabinets multinationaux d’audit. L’analyse s’appuie sur la comparaison du développement de la profession comptable en France et dans les pays anglo-saxons. Les grands cabinets d’audit sont en effet le produit d’un modèle professionnel né au siècle dernier en Grande-Bretagne et exporté aux États-Unis et qui, en associant professionnalisme et sens des affaires, a réuni très tôt les caractéristiques qui ont favorisé son internationalisation. L’article revient sur les étapes de l’adaptation de ce modèle en France et sur la réorganisation hiérarchique du champ professionnel qui en est résultée. La domination actuelle des Big 4 est présentée comme étant tout autant la résultante de leur insertion dans le mode de production des élites en France que de l’échec de l’adaptation à l’évolution du marché des prestations intellectuelles aux grandes entreprises d’un modèle professionnel français longtemps marqué par l’individualisme et la proximité à l’État"
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
19 => Essec\Faculty\Model\Contribution {#2260
#_index: "academ_contributions"
#_id: "10236"
#_source: array:18 [
"id" => "10236"
"slug" => "aux-sources-de-la-theorie-positive-contribution-a-une-analyse-institutionnelle-des-changements-de-paradigmes-dans-la-recherche-comptable"
"yearMonth" => "2008-12"
"year" => "2008"
"title" => "Aux sources de la théorie positive : Contribution à une analyse institutionnelle des changements de paradigmes dans la recherche comptable"
"description" => "RAMIREZ, C. et JEANJEAN, T. (2008). Aux sources de la théorie positive : Contribution à une analyse institutionnelle des changements de paradigmes dans la recherche comptable. <i>Accounting Auditing Control</i>, 14(2), pp. 5-26."
"authors" => array:2 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
1 => array:1 [
"name" => "JEANJEAN Thomas"
]
]
"ouvrage" => ""
"keywords" => array:4 [
0 => "accounting theory"
1 => "accounting history"
2 => "normative theories"
3 => "positive theories"
]
"updatedAt" => "2021-07-13 14:31:30"
"publicationUrl" => "http://www.cairn.info/article.php?ID_ARTICLE=CCA_142_0005#anchor_abstract"
"publicationInfo" => array:3 [
"pages" => "5-26"
"volume" => "14"
"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" => "Cet article a pour but de contribuer à l’histoire de la recherche comptable en analysant les facteurs qui permettent d’expliquer le succès des approches dites « positives ». En moins de dix ans, entre 1960 et 1967-1968, la recherche « positive » a pris le pas dans les grandes revues de recherche comptable sur les travaux se rattachant à la tradition « normative ». Les raisons de ce succès ne semblent pas clairement établies. Les propagateurs de l’approche positiviste (Ball et Brown 1968 ; Watts et Zimmerman 1986) mettent bien entendu en avant la fécondité de celle-ci. Leurs critiques soulignent la volonté de puissance, faite d’ostracisme et de dénigrement systématique des approches concurrentes qui les caractérise (Whittington 1987 ; Mouck 1988 ; Williams 1990 ; Mattessich 1995). Alors que les explications fournies par les uns et les autres font plutôt état d’une rupture de la recherche positive avec ce qui l’a précédée, associant ainsi un savoir nouveau à des acteurs nouveaux, nous nous proposons de montrer que l’évolution entre la théorie normative et cette dernière s’est opérée beaucoup plus progressivement. En effet, s’ils ont su tirer parti de la réforme de l’enseignement de la gestion aux États-Unis initiée dès la décennie 1950, les tenants de l’approche positive sont également redevables à leurs prédécesseurs d’avoir amorcé un découplage entre le monde académique et la pratique comptable dans lequel ils se sont engouffrés"
"en" => "In this article, we analyze factors that explain the success of the « positive approaches » (PA) in accounting research. In less than ten years, between 1960 and 1967-1968, PA became dominant in the main accounting journals and the so-called « normative theories » disappeared from academic outlets. The reasons of this success are not clearly established. The propagators of PA (Ball and Brown 1968 ; Watts and Zimmerman 1986) advocate the fertility of their approach, while others (e.g. : Whittington 1987 ; Mouck 1988 ; Williams 1990 ; Mattessich 1995) denounce them as ostracizing and systematically denigrating rival approaches. Both proponents and opponents of PA consider the emergence of positive theories as a radical severance. However, we suggest that the move from normative to positive theories occurred in fact gradually. Even if they took advantage of the reform of the U.S. business schools during the 50’s, the proponents of PA also benefited from a decoupling between the academic world and accounting practice initiated by their predecessors"
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
20 => Essec\Faculty\Model\Contribution {#2261
#_index: "academ_contributions"
#_id: "10311"
#_source: array:18 [
"id" => "10311"
"slug" => "back-to-the-origins-of-positive-theories-a-contribution-to-an-analysis-of-paradigm-changes-in-accounting-research"
"yearMonth" => "2009-06"
"year" => "2009"
"title" => "Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research"
"description" => "RAMIREZ, C. (2009). Back to the Origins of Positive Theories: A Contribution to an Analysis of Paradigm Changes in Accounting Research. <i>Accounting in Europe</i>, 6(1), pp. 107-126."
"authors" => array:1 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:31"
"publicationUrl" => "http://www.tandfonline.com/doi/full/10.1080/17449480902896510"
"publicationInfo" => array:3 [
"pages" => "107-126"
"volume" => "6"
"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" => "In this article, we analyse factors that explain the success of the empirical methodology of ‘positive accounting theory’ (PA) in accounting research. In fewer than ten years, between 1960 and 1967–1968, PA became dominant in the main accounting journals, and normative theories disappeared from academic publishing. The reasons for this success are not clearly established. The propagators of PA (Ball and Brown, 1968; Watts and Zimmerman, 1986) advocate the fertility of their approach, while others (e.g. Mattessich, 1995; Mouck, 1988; Whittington, 1987; Williams, 1989) denounce their ostracism and systematic denigration of rival approaches. Both proponents and opponents of PA consider the emergence of positive theories as a radical severance; however, we suggest that the move from normative to positive theories occurred gradually. Even if they took advantage of the reform that took place in US business schools during the 1950s, the proponents of PA also benefited from a decoupling between the academic world and accounting practice initiated by their predecessors"
"en" => "In this article, we analyse factors that explain the success of the empirical methodology of ‘positive accounting theory’ (PA) in accounting research. In fewer than ten years, between 1960 and 1967–1968, PA became dominant in the main accounting journals, and normative theories disappeared from academic publishing. The reasons for this success are not clearly established. The propagators of PA (Ball and Brown, 1968; Watts and Zimmerman, 1986) advocate the fertility of their approach, while others (e.g. Mattessich, 1995; Mouck, 1988; Whittington, 1987; Williams, 1989) denounce their ostracism and systematic denigration of rival approaches. Both proponents and opponents of PA consider the emergence of positive theories as a radical severance; however, we suggest that the move from normative to positive theories occurred gradually. Even if they took advantage of the reform that took place in US business schools during the 1950s, the proponents of PA also benefited from a decoupling between the academic world and accounting practice initiated by their predecessors"
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
21 => Essec\Faculty\Model\Contribution {#2262
#_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" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
22 => Essec\Faculty\Model\Contribution {#2263
#_index: "academ_contributions"
#_id: "10319"
#_source: array:18 [
"id" => "10319"
"slug" => "constructing-the-governable-small-practitioner-the-changing-nature-of-professional-bodies-and-the-management-of-professional-accountants-identities-in-the-uk"
"yearMonth" => "2009-04"
"year" => "2009"
"title" => "Constructing the governable small practitioner: the changing nature of professional bodies and the management of professional accountants' identities in the UK"
"description" => "RAMIREZ, C. (2009). Constructing the governable small practitioner: the changing nature of professional bodies and the management of professional accountants' identities in the UK. <i>Accounting, Organizations and Society</i>, 34(43924), pp. 381-408."
"authors" => array:1 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:31"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "381-408"
"volume" => "34"
"number" => "43924"
]
"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 aims at contributing to the sociology of the accountancy profession by analysing how professional organisations govern the various categories that have emerged in the professional body throughout its history. To this end, the attempt by the Institute of Chartered Accountants in England and Wales to give an institutional existence to the category of “the small practitioner” is examined. The plasticity and the polysemic nature of the notion of smallness, which refers simultaneously to physical (small/big), geographical (local/global) and moral (anonymous/notorious) characteristics, offers a particular opportunity to show how these three dimensions have been integrated into evolving organisational arrangements and discourses aimed at legitimising the professional order. It is contended that the definition of what small practitioners are, and how they should be dealt with, can only be understood as part of the broader issue of governance of the accountancy community and the nature of the professional body. The ICAEW’s efforts to problematise the nature of small practices indicates a will to integrate distant modalities of accounting expertise into a single professional space, so as to prevent the physical and geographical distance between big and small firms from becoming too conspicuous a hierarchical distinction, and thus preserve the ideal of the community of peers upon which professional bodies have been built"
"en" => "This article aims at contributing to the sociology of the accountancy profession by analysing how professional organisations govern the various categories that have emerged in the professional body throughout its history. To this end, the attempt by the Institute of Chartered Accountants in England and Wales to give an institutional existence to the category of “the small practitioner” is examined. The plasticity and the polysemic nature of the notion of smallness, which refers simultaneously to physical (small/big), geographical (local/global) and moral (anonymous/notorious) characteristics, offers a particular opportunity to show how these three dimensions have been integrated into evolving organisational arrangements and discourses aimed at legitimising the professional order. It is contended that the definition of what small practitioners are, and how they should be dealt with, can only be understood as part of the broader issue of governance of the accountancy community and the nature of the professional body. The ICAEW’s efforts to problematise the nature of small practices indicates a will to integrate distant modalities of accounting expertise into a single professional space, so as to prevent the physical and geographical distance between big and small firms from becoming too conspicuous a hierarchical distinction, and thus preserve the ideal of the community of peers upon which professional bodies have been built"
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
23 => Essec\Faculty\Model\Contribution {#2264
#_index: "academ_contributions"
#_id: "10332"
#_source: array:18 [
"id" => "10332"
"slug" => "la-regle-et-la-norme-des-grands-cabinets-daudit-multinationaux-et-de-la-place-quils-occupent-dans-la-profession-comptable-liberale"
"yearMonth" => "2009-09"
"year" => "2009"
"title" => "La règle et la norme : des grands cabinets d’audit multinationaux et de la place qu’ils occupent dans la profession comptable libérale"
"description" => "RAMIREZ, C. (2009). La règle et la norme : des grands cabinets d’audit multinationaux et de la place qu’ils occupent dans la profession comptable libérale. Dans: <i>Sociologie des groupes professionnels</i>. 1st ed. Paris: La Découverte, pp. 129-139."
"authors" => array:1 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
]
"ouvrage" => "Sociologie des groupes professionnels"
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "129-139"
"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" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
24 => Essec\Faculty\Model\Contribution {#2265
#_index: "academ_contributions"
#_id: "10354"
#_source: array:18 [
"id" => "10354"
"slug" => "reform-or-rebirth-the-1966-companies-act-and-the-problem-of-the-modernisation-of-the-audit-profession-in-france"
"yearMonth" => "2009-07"
"year" => "2009"
"title" => "Reform or rebirth? The 1966 Companies Act and the problem of the modernisation of the audit profession in France"
"description" => "RAMIREZ, C. (2009). Reform or rebirth? The 1966 Companies Act and the problem of the modernisation of the audit profession in France. <i>Accounting History Review (formerly Accounting, Business and Financial History)</i>, 19(2), pp. 127-148."
"authors" => array:1 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
]
"ouvrage" => ""
"keywords" => array:3 [
0 => "audit"
1 => "professionalization"
2 => "France"
]
"updatedAt" => "2021-07-13 14:31:32"
"publicationUrl" => "http://www.tandfonline.com/doi/full/10.1080/09585200902969252"
"publicationInfo" => array:3 [
"pages" => "127-148"
"volume" => "19"
"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" => "This paper revisits an episode in the history of the auditing profession in France: the period that saw the ‘professionalisation’ of auditing in the late 1960s, almost 100 years after enactment of the law that had officially created the activity. Despite the existence of practitioners with a reputation for competency and despite the more stringent conditions imposed on the recruitment of these practitioners during the 1930s, certification of accounts had remained a ‘function’ rather than a profession. The reform of France's commercial code in 1966 thus gave auditors a second chance, making them a key component in an ambitious plan to modernise French financial markets. The paper considers this reform from the angle of the problem facing the reformers, that of ‘professionalising the profession’ of auditor. Two aspects of the problems are discussed. The first concerns the need to take into consideration the existence of another profession, the profession of the French chartered accountant (expert-comptable), which in the opinion of its leaders had a legitimate claim to a monopoly on auditing. The second concerns the fate reserved for pre-reform audit practitioners (comissaires de sociétés), not all of whom would be admitted as members of the new auditing profession"
"en" => "This paper revisits an episode in the history of the auditing profession in France: the period that saw the ‘professionalisation’ of auditing in the late 1960s, almost 100 years after enactment of the law that had officially created the activity. Despite the existence of practitioners with a reputation for competency and despite the more stringent conditions imposed on the recruitment of these practitioners during the 1930s, certification of accounts had remained a ‘function’ rather than a profession. The reform of France's commercial code in 1966 thus gave auditors a second chance, making them a key component in an ambitious plan to modernise French financial markets. The paper considers this reform from the angle of the problem facing the reformers, that of ‘professionalising the profession’ of auditor. Two aspects of the problems are discussed. The first concerns the need to take into consideration the existence of another profession, the profession of the French chartered accountant (expert-comptable), which in the opinion of its leaders had a legitimate claim to a monopoly on auditing. The second concerns the fate reserved for pre-reform audit practitioners (comissaires de sociétés), not all of whom would be admitted as members of the new auditing profession"
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
25 => Essec\Faculty\Model\Contribution {#2266
#_index: "academ_contributions"
#_id: "10407"
#_source: array:18 [
"id" => "10407"
"slug" => "promoting-transnational-professionalism-forays-of-the-big-firm-accounting-community-into-france"
"yearMonth" => "2010-05"
"year" => "2010"
"title" => "Promoting transnational professionalism: Forays of the “Big Firm” accounting community into France"
"description" => "RAMIREZ, C. (2010). Promoting transnational professionalism: Forays of the “Big Firm” accounting community into France. Dans: <i>Transnational communities. Shaping Global Economic Governance</i>. 1st ed. Cambridge: Cambridge University Press, pp. 174-196."
"authors" => array:1 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
]
"ouvrage" => "Transnational communities. Shaping Global Economic Governance"
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "174-196"
"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" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
26 => Essec\Faculty\Model\Contribution {#2267
#_index: "academ_contributions"
#_id: "10460"
#_source: array:18 [
"id" => "10460"
"slug" => "how-big-four-audit-firms-control-standard-setting-in-accounting-and-auditing"
"yearMonth" => "2012-09"
"year" => "2012"
"title" => "How Big Four audit firms control standard setting in accounting and auditing"
"description" => "RAMIREZ, C. (2012). How Big Four audit firms control standard setting in accounting and auditing. Dans: <i>Finance: The Discreet Regulator: How Financial Activities Shape and Transform the World</i>. 1st ed. London: Palgrave Macmillan, pp. 40-59."
"authors" => array:1 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
]
"ouvrage" => "Finance: The Discreet Regulator: How Financial Activities Shape and Transform the World"
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "40-59"
"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" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
27 => Essec\Faculty\Model\Contribution {#2268
#_index: "academ_contributions"
#_id: "10468"
#_source: array:18 [
"id" => "10468"
"slug" => "les-histoires-de-la-profession-comptable-en-france"
"yearMonth" => "2012-05"
"year" => "2012"
"title" => "Les histoires de la profession comptable en France"
"description" => "RAMIREZ, C. et LABARDIN, P. (2012). Les histoires de la profession comptable en France. Dans: <i>Comptabilité, Société, Politique. Mélanges en l’honneur du Professeur Bernard Colasse</i>. 1st ed. Paris: Economica, pp. 268-284."
"authors" => array:2 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
1 => array:1 [
"name" => "LABARDIN Pierre"
]
]
"ouvrage" => "Comptabilité, Société, Politique. Mélanges en l’honneur du Professeur Bernard Colasse"
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => null
"publicationInfo" => array:3 [
"pages" => "268-284"
"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" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
28 => Essec\Faculty\Model\Contribution {#2269
#_index: "academ_contributions"
#_id: "10506"
#_source: array:18 [
"id" => "10506"
"slug" => "normalisation-des-services-marchands-ou-marchandisation-des-normes-les-big-4-et-la-normalisation-internationale-de-la-comptabilite-et-de-laudit"
"yearMonth" => "2013-03"
"year" => "2013"
"title" => "Normalisation des services marchands ou marchandisation des normes ? Les Big 4 et la normalisation internationale de la comptabilité et de l’audit"
"description" => "RAMIREZ, C. (2013). Normalisation des services marchands ou marchandisation des normes ? Les Big 4 et la normalisation internationale de la comptabilité et de l’audit. Dans: <i>Services sans frontières. Mondialisation, normalisation et régulation de l'économie des services</i>. 1st ed. Paris: SciencesPo. Les Presses, pp. 223-252."
"authors" => array:1 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
]
"ouvrage" => "Services sans frontières. Mondialisation, normalisation et régulation de l'économie des services"
"keywords" => []
"updatedAt" => "2020-12-17 18:37:46"
"publicationUrl" => "http://www.pressesdesciencespo.fr/fr/livre/?GCOI=27246100765140"
"publicationInfo" => array:3 [
"pages" => "223-252"
"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" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
29 => Essec\Faculty\Model\Contribution {#2270
#_index: "academ_contributions"
#_id: "10526"
#_source: array:18 [
"id" => "10526"
"slug" => "we-are-being-pilloried-for-something-we-did-not-even-know-we-had-done-wrong-quality-control-and-orders-of-worth-in-the-british-audit-profession"
"yearMonth" => "2013-07"
"year" => "2013"
"title" => "We are Being Pilloried for Something We did not Even Know We Had Done Wrong!” Quality Control and Orders of Worth in The British Audit Profession"
"description" => "RAMIREZ, C. (2013). We are Being Pilloried for Something We did not Even Know We Had Done Wrong!” Quality Control and Orders of Worth in The British Audit Profession. <i>Journal of Management Studies</i>, 50(5), pp. 845-869."
"authors" => array:1 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
]
"ouvrage" => ""
"keywords" => []
"updatedAt" => "2021-07-13 14:31:37"
"publicationUrl" => "https://doi.org/10.1111/joms.12011"
"publicationInfo" => array:3 [
"pages" => "845-869"
"volume" => "50"
"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 paper contributes to the analysis of institutional work by looking at situations of perceived injustice that institutional change can create. To this end, the paper mobilizes the work of Boltanski and Thévenot on orders of worth to analyse the consequences for a professional body of a shift in institutional logics towards more accountability. The feeling of injustice experienced – and voiced – by some members of the largest British institute of auditors, the ICAEW, after it set up and operated a quality monitoring unit, serves to illustrate how change can turn awry when equity in a community of peers is threatened, and how institutional work can remedy such a situation by restoring a sense of worth in the community."
"en" => "This paper contributes to the analysis of institutional work by looking at situations of perceived injustice that institutional change can create. To this end, the paper mobilizes the work of Boltanski and Thévenot on orders of worth to analyse the consequences for a professional body of a shift in institutional logics towards more accountability. The feeling of injustice experienced – and voiced – by some members of the largest British institute of auditors, the ICAEW, after it set up and operated a quality monitoring unit, serves to illustrate how change can turn awry when equity in a community of peers is threatened, and how institutional work can remedy such a situation by restoring a sense of worth in the community."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
30 => Essec\Faculty\Model\Contribution {#2271
#_index: "academ_contributions"
#_id: "12071"
#_source: array:18 [
"id" => "12071"
"slug" => "face-a-la-vague-de-faillites-le-role-essentiel-du-commissaire-aux-comptes"
"yearMonth" => "2020-10"
"year" => "2020"
"title" => "Face à la vague de faillites, le rôle essentiel du commissaire aux comptes"
"description" => "RICHARD, C., JENY, A. et RAMIREZ, C. (2020). Face à la vague de faillites, le rôle essentiel du commissaire aux comptes. <i>The Conversation</i>."
"authors" => array:3 [
0 => array:3 [
"name" => "RICHARD Chrystelle"
"bid" => "B00183501"
"slug" => "richard-chrystelle"
]
1 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
2 => array:1 [
"name" => "JENY Anne"
]
]
"ouvrage" => ""
"keywords" => array:1 [
0 => "auditeur, faillite, procédure d'alerte, Covid-19, rapport Brydon"
]
"updatedAt" => "2021-09-24 10:33:27"
"publicationUrl" => "https://theconversation.com/face-a-la-vague-de-faillites-le-role-essentiel-des-commissaires-aux-comptes-145743"
"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" => null
"en" => null
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
31 => Essec\Faculty\Model\Contribution {#2272
#_index: "academ_contributions"
#_id: "12456"
#_source: array:18 [
"id" => "12456"
"slug" => "professionalisation"
"yearMonth" => "2020-04"
"year" => "2020"
"title" => "Professionalisation"
"description" => "POULLAOS, C. et RAMIREZ, C. (2020). Professionalisation. Dans: John Richard Edwards, Stephen P. Walker eds. <i>The Routledge Companion to Accounting History</i>. 2nd ed. Abingdon, New York: Routledge, pp. 279-306."
"authors" => array:2 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
1 => array:1 [
"name" => "POULLAOS Chris"
]
]
"ouvrage" => "The Routledge Companion to Accounting History"
"keywords" => []
"updatedAt" => "2023-09-22 16:56:06"
"publicationUrl" => "https://www.routledge.com/The-Routledge-Companion-to-Accounting-History/Edwards-Walker/p/book/9780815375869"
"publicationInfo" => array:3 [
"pages" => "279-306"
"volume" => ""
"number" => "11"
]
"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" => "The aim of this chapter is to examine the major themes and findings of the academic research published in this area since the early 1980s. The chapter tracks the geographical spread of professional organisation. It shows that professionalisation processes are diverse. England and Scotland were pioneers in a professionalisation movement that was exported in the late nineteenth and early twentieth centuries via the relays of empire and international capital. Professional organisation outside of the Anglo-American world would assume a different pattern, most notably in continental Europe. More recently, processes of regional integration and globalisation have contributed to a further transformation of the profession’s structure and identity. The chapter also evidences that the construction of this identity, envisaged as the outcome of professionalisation endeavours, is intimately connected with the broader social context within which it occurs."
"en" => "The aim of this chapter is to examine the major themes and findings of the academic research published in this area since the early 1980s. The chapter tracks the geographical spread of professional organisation. It shows that professionalisation processes are diverse. England and Scotland were pioneers in a professionalisation movement that was exported in the late nineteenth and early twentieth centuries via the relays of empire and international capital. Professional organisation outside of the Anglo-American world would assume a different pattern, most notably in continental Europe. More recently, processes of regional integration and globalisation have contributed to a further transformation of the profession’s structure and identity. The chapter also evidences that the construction of this identity, envisaged as the outcome of professionalisation endeavours, is intimately connected with the broader social context within which it occurs."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
32 => Essec\Faculty\Model\Contribution {#2273
#_index: "academ_contributions"
#_id: "13139"
#_source: array:18 [
"id" => "13139"
"slug" => "between-a-corporatist-past-and-a-globalised-future-argentinas-accounting-profession-and-the-social-balance-sheet"
"yearMonth" => "2024-01"
"year" => "2024"
"title" => "Between a corporatist past and a globalised future: Argentina's accounting profession and the social balance sheet"
"description" => "RAMIREZ, C. et ZICARI, A. (2024). Between a corporatist past and a globalised future: Argentina's accounting profession and the social balance sheet. <i>Critical Perspectives on Accounting</i>, 98, pp. 102626."
"authors" => array:2 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
]
1 => array:3 [
"name" => "ZICARI Adrian"
"bid" => "B00265409"
"slug" => "zicari-adrian"
]
]
"ouvrage" => ""
"keywords" => array:4 [
0 => "Accountancy profession"
1 => "Sociology of professions"
2 => "Social balance sheet"
3 => "Argentina"
]
"updatedAt" => "2024-03-18 09:13:55"
"publicationUrl" => "https://doi.org/10.1016/j.cpa.2023.102626"
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"abstract" => array:2 [
"fr" => "Sustainability has become a global trend to which Argentina is no stranger. This trend is materialised, among other things, in the surge of the social balance sheet (SBS). In this article, based on the theory of the “system of professions” developed by Abbott (1988), we will try to understand how the Argentinean accounting profession has tried to extend its jurisdiction to the preparation and verification of social balance sheets. We will see how, despite its intellectual, academic and political actions, the Argentinean accounting profession has not succeeded in expanding its jurisdiction to the SBS. Thus, attempts to legislate the preparation and verification of the SBS have not always been successful. Although many Argentinean firms prepare an SBS, very few use the SBS model proposed by this profession or have their SBS verified by accountants."
"en" => "Sustainability has become a global trend to which Argentina is no stranger. This trend is materialised, among other things, in the surge of the social balance sheet (SBS). In this article, based on the theory of the “system of professions” developed by Abbott (1988), we will try to understand how the Argentinean accounting profession has tried to extend its jurisdiction to the preparation and verification of social balance sheets. We will see how, despite its intellectual, academic and political actions, the Argentinean accounting profession has not succeeded in expanding its jurisdiction to the SBS. Thus, attempts to legislate the preparation and verification of the SBS have not always been successful. Although many Argentinean firms prepare an SBS, very few use the SBS model proposed by this profession or have their SBS verified by accountants."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
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+"parent": null
}
33 => Essec\Faculty\Model\Contribution {#2274
#_index: "academ_contributions"
#_id: "14063"
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"id" => "14063"
"slug" => "special-issue-on-digitalization-work-and-professions"
"yearMonth" => "2021-09"
"year" => "2021"
"title" => "Special issue on Digitalization, work, and professions"
"description" => "PETANI, F.J., RAMIREZ, C. et GENDRON, Y. (2021). Special issue on Digitalization, work, and professions. <i>Critical Perspectives on Accounting</i>, 79, pp. 102354."
"authors" => array:3 [
0 => array:3 [
"name" => "RAMIREZ Carlos"
"bid" => "B00560777"
"slug" => "ramirez-carlos"
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1 => array:1 [
"name" => "PETANI Fabio James"
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2 => array:1 [
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]
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"abstract" => array:2 [
"fr" => "This special issue wishes to attract contributions from several areas of accounting, organization and management studies in order to engage in debates about the interdependent relationship between the evolution of technology and “professional” work. We are interested in the processes by which information systems may foster, inhibit or otherwise transform the capabilities of professionals across a variety of sectors, as what counts as professional work has changed, and technology itself has adapted and evolved around constantly changing professional obligations and requirements (e.g., personal data and privacy management regulation)."
"en" => "This special issue wishes to attract contributions from several areas of accounting, organization and management studies in order to engage in debates about the interdependent relationship between the evolution of technology and “professional” work. We are interested in the processes by which information systems may foster, inhibit or otherwise transform the capabilities of professionals across a variety of sectors, as what counts as professional work has changed, and technology itself has adapted and evolved around constantly changing professional obligations and requirements (e.g., personal data and privacy management regulation)."
]
"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
34 => Essec\Faculty\Model\Contribution {#2275
#_index: "academ_contributions"
#_id: "14078"
#_source: array:18 [
"id" => "14078"
"slug" => "special-issue-on-digitalization-work-and-professions"
"yearMonth" => "2021-09"
"year" => "2021"
"title" => "Special issue on Digitalization, work, and professions"
"description" => "PETANI, F.J., RAMIREZ, C. et GENDRON, Y. (2021). Special issue on Digitalization, work, and professions. <i>Critical Perspectives on Accounting</i>, 79."
"authors" => array:3 [
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1 => array:1 [
"name" => "PETANI Fabio James"
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2 => array:1 [
"name" => "GENDRON Yves"
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"keywords" => array:2 [
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1 => "professional work"
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"updatedAt" => "2023-08-17 15:10:16"
"publicationUrl" => "https://www.sciencedirect.com/science/article/pii/S1045235421000733"
"publicationInfo" => array:3 [
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"abstract" => array:2 [
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"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
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]
"indexedAt" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
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}
35 => Essec\Faculty\Model\Contribution {#2276
#_index: "academ_contributions"
#_id: "14116"
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"id" => "14116"
"slug" => "between-a-corporatist-past-and-a-globalized-future-the-argentinian-accounting-profession"
"yearMonth" => "2022-05"
"year" => "2022"
"title" => "Between a Corporatist Past and a Globalized Future: The Argentinian Accounting Profession"
"description" => "RAMIREZ, C. et ZICARI, A. (2022). Between a Corporatist Past and a Globalized Future: The Argentinian Accounting Profession. Dans: 2022 Association Francophone Comptabilité Annual Congress. Bordeaux."
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0 => array:3 [
"name" => "RAMIREZ Carlos"
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1 => array:3 [
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"ouvrage" => "2022 Association Francophone Comptabilité Annual Congress"
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"updatedAt" => "2023-07-20 16:35:26"
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"pages" => ""
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"abstract" => array:2 [
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"authors_fields" => array:2 [
"fr" => "Comptabilité et Contrôle de Gestion"
"en" => "Accounting and Management Control "
]
"indexedAt" => "2024-11-18T17:21:41.000Z"
]
+lang: "en"
+"_type": "_doc"
+"_score": 5.7045965
+"parent": null
}
36 => Essec\Faculty\Model\Contribution {#2277
#_index: "academ_contributions"
#_id: "14129"
#_source: array:18 [
"id" => "14129"
"slug" => "between-a-corporatist-past-and-a-globalized-future-the-argentinian-accounting-profession-and-the-social-balance-sheet"
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0 => array:3 [
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]
+lang: "en"
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}
37 => Essec\Faculty\Model\Contribution {#2278
#_index: "academ_contributions"
#_id: "14130"
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"title" => "Between a corporatist past and a globalized future: The Argentinian accounting profession and the “Social Balance Sheet”"
"description" => "RAMIREZ, C. et ZICARI, A. (2022). Between a corporatist past and a globalized future: The Argentinian accounting profession and the “Social Balance Sheet”. Dans: 38th European Group for Organizational Studies (EGOS) Colloquium 2022. Vienna."
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"ouvrage" => "38th European Group for Organizational Studies (EGOS) Colloquium 2022"
"keywords" => []
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]
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]
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