The paper concerns the struggle between different interest groups to control or significantly influeence the objectives, institutional arrangments and processes of French Accounting Standardisation. Its particular focus of interest is the state agency established to deal with standardisation,...

We study the relationship between wages, human capital accumulation and work organisation in Morocco using matched worker-firm data for Metallurgical-electrical and Textile-clothing firms. While wages are found to rise with all human capital characteristics, returns to education and experience...

This paper investigates the impact of health risk on insurance contract with hazard moral. We use a bi-dimensional utility function (wealth and health status). We prove that the type of health risk influences the equilibrium of insurance market. A full coverage is possible with moral hazard....

Analyse du phénomène de la contrainte "douce" exercée par l'entreprise sur ses cadres et la résistance que certains d'entre eux y opposent, avec des témoignages

Many studies illustrate the increasing power of financial officers in organisations, as related to a universal and inevitable process of financialisation. Through an ethnographic study, we tried to analyse concrete impacts on daily practices of this trend. We showed that the trajectory of...

Organizational life is replete with claims for emancipation. Existing approaches understand these claims either through theories of macro-emancipation (which focus on larger social structural challenges) or micro-emancipation (which focus on everyday challenges). However, these theories...