This paper focuses on the CSR measures as major tool to manage a corporate social performance through the study of eight French companies. Based on behavioural control theoretical framework, this paper also analyzed the different uses of these CSR measures. This analysis allows us to report a...

Struggling to assemble an Ikea product, failing to make a purchase on a website, seeing a recently bought product break down, sitting in the waiting room at the doctor’s office, waiting at the supermarket are only but a few of the multiple occasions for rumination. Although seemingly harmless,...

Many studies illustrate the increasing power of financial officers in organizations, which seems to reflect a universal and inevitable process of financialization. Through an ethnographic study, we analyze the concrete impacts of this trend on daily practices. We show that the path of...

The leveraging of control is the possibility for the controlling shareholder to lower his direct participation in capital through a convergence of financial and economic interest with other shareholders in the firm. In this paper, the setting of a coalition contract is done by awarding stocks to...

Based on an ethnographic study, this paper analyzes hidden activities in management controllers’ practice. We show that, while they wish to appear as business partners, they do not “sell” themselves to managers. On the contrary, they adopt avoidance strategies, intending to delegate or...

In this paper, we examine how categorization is resisted. We analyze the way organizations draw on industry registers to resist or adapt to changes that will potentially alter the definition and nature of the markets in which they compete. We approach this question through a qualitative study of...

Dans un environnement marqué par les changements incessants, les stratèges sont amenés à repenser le mode de fonctionnement des organisations afin de maintenir un avantage concurrentiel durable. Cette logique d’adaptation repose sur une fluidité des ressources facilitée par la...

To estimate the cumulative incidence and hospital cost for venous and pulmonary thromboembolic events in a real world setting in France.

The problem of inter-generational preservation and management of socio-environmental entities, like biodiversity, and so, the valuation of these entities for their own sake, is a central issue for sustainability. The ecocentric approach of Sustainable Development (SD) tackles this problematic by...