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BackgroundPolitical and managerial reforms affect the health sector by translating into governance tensions. As identified in the public management literature, these tensions come from the diffusion of management principles and practices from the business world. These tensions manifest at four levels: institutional, organisational, managerial and instrumental. The aim of this research is to understand how these tensions are expressed in healthcare organisations of different status.MethodsWe conduct a contrasting case study exploring the cases of two French healthcare organisations, one private for-profit (clinic) and one public not-for-profit (cancer treatment centre). Our analyses are mainly based on the content analysis of 32 semi-structured interviews conducted with staff (nurses, doctors, management and administrative staff) of these two organisations.ResultsOur results show that these tensions can be distinguished into three categories (tensions on professional values, standards and practices) which are expressed differently depending on the type of healthcare organisation and its main management characteristics.ConclusionsUnexpectedly, in the for-profit organisation, the most intense tensions concern professional standards, whereas they concern professional practices in the not-for-profit organisation. These analyses can help guide policy makers and healthcare managers to better integrate these tensions into their political and managerial decisions.

Despite an ever-increasing literature on coopetition, it does not address the question of the territory and its impact on coopetitive relations between the actors who live there. Our work focuses o...

International audience; Global talent management is a key success factor for multinational corporations, as investments made to attract and retain talent are enormous. However, the link between talent management practices and retention is under-researched. In this paper, we fill this research gap by proposing a conceptual framework linking global talent management practices and talent retention in multinational corporations, by exploring the role of individual careers through knowing-whom career capital and career success. We conducted a survey among talent and a control group within a multinational company, to test our framework through structural equation modeling. The main results show that talent management practices have a positive effect on talent’s intention to stay and that careerrelated aspects are key factors in retaining this talent on a global scale. Thus, our contribution is threefold: a conceptual framework, empirical evidence, and a new literature-based TM index, which makes the perceived intensity of TM programs measurable.

Purpose The purpose of this paper is to focus on consumers’ behaviours in a new trend of grocery retailing, called the drive-through format. It investigates the influence of logistics service quality and product quality (freshness of the product and the product in general) on consumers’ reactions (satisfaction, average basket expenditure and shopping frequency) through the mediation of satisfaction. This work also examines whether convenience moderates the relation between perceived quality and consumer satisfaction. Design/methodology/approach This study tests these relationships with both path and structural models using a data set of grocery drive-throughs in France, gathered during 2015–2016. To confirm the validity of each construct, this paper has based and purified variables using various scales established in previous studies by conducting exploratory and confirmatory analysis. Findings Logistics service quality and perceived product are effective drivers of consumer satisfaction. As well, the results reveal a positive relationship between quality perceptions and behaviour (average basket expenditure and shopping frequency) through the mediating function of consumer (overall) satisfaction. Thus, the findings indicate that the positive effects of the interaction terms between convenience and both the perceived quality of service and the perceived quality of fresh products on satisfaction can lead to a higher purchase incidence in drive-throughs. However, the degree of consumer convenience does not alter the influence of product quality in general with regard to the formation of satisfaction in connection with drive-throughs. Originality/value Despite the growth of the drive-through format, few studies have investigated customer satisfaction within grocery retailing, nor its consequences and drivers, especially logistics service quality.

Background The French healthcare system is characterised by a shift towards outpatient care and the desire to develop telemedicine affirmed in the collective commitment “Ma santé 2022” presented by President Macron in 2018. In France, remote patient follow up has recently been developed in the active phase of cancer treatment inspired by the patient navigation approach used in other countries. According to Service-Dominant Logic (S-D L), patients become more active. Their role in co-production of services is strengthened and their behaviours changed. Telephone follow-ups can contribute to modifying the relationship between the patient and the nurse navigators in charge of it, moving logically from a passive attitude from the patient to a more active one. Methods This study was carried out at Léon Bérard, a cancer control unit, in France. It concerned patients treated in an oncohaematology department, who benefited from telephone follow-ups carried out by nurse specialists during the active phase of their treatment. The multidisciplinary research team including social science researchers, physicians and carers developed a research protocol to study this pilot case. Essentially based on a qualitative approach, it was validated by the centre’s management to study this follow-up on patients’ behaviours. The 1st phase of the research, based on 24 semi-structured interviews with patients undergoing treatment undertaken from November 2018 to September 2019, is presented. Results The Telephone follow-up was a positive experience for all patients. The action of the nurse specialist helped to develop certain dimensions of in-role and extra-role behaviour that created value. The patients’ discourse has reported a positive follow-up in its clinical dimensions, its psychological dimensions and an enhanced quality of life. We detected a patient activation through their roles but it remained limited. The telephone follow-up also created a patient dependency. Conclusions The telephone follow-up is a relevant tool for patients undergoing treatment and it deserves to be more widely deployed. It brings comfort and creates a relationship based on trust but at the same time it limits the emancipation of the patient, which is a central element of the S-D logic and its empowerment.

International audience; Accounting for derivatives has stirred important debate among academics, international standard setters and practitioners over the past decade. On the one hand, standard accounting with fair value measurement makes the use of derivatives more transparent, giving clear insights of the firm's underlying risk exposure. On the other hand, if derivatives qualify for the hedge accounting treatment, the timings mismatch associated with standard accounting is alleviated, so that the temporary income statement volatility may be significantly reduced, and the firm's risk management policy will be better reflected in financial statements. Under IFRS, hedge accounting has been covered by IFRS 9 from January 1, 2018. In this chapter, we study the implications of IFRS 9 hedge accounting requirements from the perspective of non-financial firms that use commodity derivatives. After describing the main advances of IFRS 9, we present appropriate methods to estimate hedge ratios and measure hedge effectiveness. We show that time-varying hedge ratios could be used to rebalance hedges and maximize the benefits of hedge accounting. Finally, we use an illustrative case study to explain how a power firm can report carbon hedges in respect of IFRS 7 disclosure requirements to provide transparent and relevant information in financial statements.

Rationale Health digitalization raises important challenges for personal health-data management. Particularly, the advantages underlying the implementation of Electronic Health Record (EHR) remain limited in many countries due to patients’ privacy concerns. Objective Drawing on the privacy calculus theory, the objective of this research is to introduce personal health concerns and trust in healthcare providers as new predictors, beyond the constituent variables of the privacy calculus model - the perceived benefits and risk. We propose and test a conceptual model that investigates simultaneously the effects of these four variables on patients' privacy concerns and intention to share personal health-data on EHR. Method A cross-sectional study using an on online survey was administered from December 2019 to February 2020 in France to both users and non-users of EHR. A structural equation modelling was used to assess the reliability and validity of the measurement as well as to test the research hypotheses. Results The results confirm the positive effects of personal health concerns and trust in healthcare providers on (a) the intention to create an EHR and (b) to share personal health-data. In the same vein, we do not find any significant effect of patients' privacy concerns on the intention to create an EHR and intention to share personal health-data. Furthermore, the patients’ perceived benefits outweigh the perceived risks for EHR using. Conclusions This research provides a more holistic understanding of patients’ privacy concerns. Particularly, we highlight the key role of personal health concerns and trust in healthcare providers with the intention to create an EHR and to share personal health data. Empirical evidence underlines the importance to involve all the stakeholders in the implementation process. Findings are discussed according to existing literature and practical guidelines are suggested to the health policymakers and healthcare providers.

International audience

Purpose In the ongoing Industry 4.0 era, the internet of things (IoT) has become a global race in the current information technology climate. However, little is understood about the pattern of the global competitive arena or its players’ set up strategy. This paper aims to attempt to compare the cross-country development of the IoT industry. In particular, from the lens of industrial policies, this paper highlights how China, as a latecomer, gains momentum to emerge victorious as a leader in this global race. Design/methodology/approach Based on five dimensions, namely, foundation, trajectory, characteristic, application and social impacts, this paper presents the evolution of the IoT industry in the USA, European Union, Japan, South Korea and China. From the lens of windows of opportunities, this paper analyzes how China seized the opportunity with the emerging technology, thereby, enabling it to create a competitive advantage. Findings This paper finds that China’s IoT industry takes a distinct trajectory, where scientific institutions, enterprises and governmental policies collaborate in unison, during which the first phase was when scientific research institutions introduced the conceptual new technology from developed countries. This technological foresight allowed for the identification and realization of critical technologies, strategic fields and technological trends. The second phase was the continuous dissatisfaction of capabilities of critical technologies, which creates disruptions that significantly altered the environment of technological competition. Originality/value This paper provides a comprehensive and comparative review of IoT industries in a global context, with the critical and influential role of the windows of opportunities on those enterprises lagging behind the technological wave.

The article supporting this method (Mériade & Rochette, 2020) examines how to apply a spatial approach including the geographical and relational dimensions to care pathways for their better integration within their territories. Based on the case study of a senology department of a French Cancer Diagnosis, Treatment and Research Center, we apply a mixed research methodology using qualitative data (synthesis documents, meeting minutes, in-depth interviews) and quantitative data relating to the mobility and geographical location of a cohort of 1798 patients treated in this center. The objective of this method is to combine, in a dynamic way, a relational and cartographic approach in order to describe integrated health care pathways in their territories. Our results show the inseparable nature of the relational dimension and the geographical approach to move towards greater integration of breast cancer care pathways. This inseparability is illustrated by an initial cartographic description of integrated care pathways in their territory, illustrated in our case study by four major pathway categories. This research provides answers to the difficulties observed by the health authorities in France concerning the implementation of coordinated patient pathways at the area level.•The first step of the method is to identify how pathway integration is expressed for professionals and patients.•The second step, continuing from the first, consists of observing the criteria for identifying the care pathways chosen by stakeholders (patients, healthcare institutions, city medicine).•The third step consists of representing, on a geographic map, the elements relative to the different criteria observed during the second step from the study of a cohort of patients., Graphical abstract Method Article: a relational and geographic method of integrating health care pathways Image, graphical abstract

International audience; This research examines for the first time the relationship between Big data and Smart data among French automotive distributors. Many low-tech firms engage in these data policies to improve their decisions and performance through the predictive capacities of their data. A discussion emerges in the literature according to which an effective policy lies in the conversion of a mass of raw data into so-called intelligent data. In order to understand better this digital transition, we question the transformation of data policies practiced in low-tech firms through the founding model of 3Vs (Volume, Variety and Velocity of data). First of all, this empirical study of 112 French automotive distributors develops the existing literature by 2 proposing an original and detailed typology of the data policies practiced (Low data, Big data and Smart data). Secondly, after specifying the elements of the differences between the quantitative nature of Big data and the qualitative nature of Smart data, our results reveal and analyse for the first time the existence of their synergistic relationship. Companies transform their Big data approach into Smart data when they move from massive exploitation to intelligent exploitation of their data. The phenomenon is part of a high-end loop data exploitation. Initially, the exploitation of intelligent data can only be done by extracting a sample from a large raw data pool previously made by a Big data policy. Secondly, the organization's raw data pool is in turn enriched by the repayment of contributions made by the Smart data approach. Thus, this study develops three important ways. First off, we identify, detail and compare the current data policies of a traditional industry. Secondly, we reveal and explain the evolution of digital practices within organizations that now combine both quantitative and qualitative data exploitation. Finally, our results guide decision-makers towards the synergistic and the legitimate association of different forms of data management for better performance.; Nombreuses sont les firmes qui désormais s’engagent dans des politiques Big data ou Smart data afin d’améliorer leurs décisions. Malgré leur popularité, peu de connaissances sont à ce jour proposées concernant la nature de ces deux démarches que l’on oppose souvent en raison de leurs différents degrés de finesse d’exploitation des données. Notre étude quantitative auprès de 112 PME de la distribution automobile décrit puis explique leur différenciation et leur complémentarité vertueuse.

International audience; Many SMEs still seem reluctant to accept the management of large datasets, which still appear to be too complex for them. However, our study reveals that the majority of small French car dealers are developing Big data and Smart data policies to improve the quality of their offers, the dynamism of their sales and their access to new opportunities. However, not every policy has the same effects on the development of their business. Whereas Big data improves all the components of SME development in a global, short-term and operational way, Smart data presents itself as a more targeted, prospective and strategic approach.

International audience; This paper aims at contributing to the talent management (TM) and organisation research fields by investigating the mechanisms of elite construction through an exclusive TM programme in a multinational company (MNC). We conducted an exploratory single‐case study in an MNC operating in more than 15 countries, by interviewing HR managers as representatives of top management and participants in a TM programme in seven countries. Other data sources included non‐participant observation and the use of internal and external documents. Our results show that talents develop a common elite identity based on exclusiveness, and additionally they gain access to resources and privileges through the mechanisms of performing rituals, acculturation through symbols, preferential treatment, social networking and the acquisition of insider knowledge. Furthermore, those employees identified as talents organise themselves in a closed, elite community. These results are summarised in a theory‐based framework explaining the building of an elite through exclusive TM.

International audience; Data Warehouse (DW) and OLAP systems are first citizens of Business Intelligence tools. They are widely used in the academic and industrial communities for numerous different fields of application. Despite the maturity of DW and OLAP systems, with the advent of Big Data, more and more sources of data are available, and warehousing this data can lead to important quality issues. In this work, we focus on missing numerical and categorical in presence of aggregated facts. Motivated by the lack of a formal approach for the imputation of this kind of data taking into account all type of aggregation functions (distributive, algebraic and holistic), we propose an new methodology based on linear programming. Our methodology allows dealing with the relaxed constraints over classical SQL aggregation functions. The proposed approach is tested on two well-known datasets. Experiments show the effectiveness of the proposed approach.; Les entrepôts de données (ED) et les systèmes OLAP sont les premiers acteurs des outils d'intelligence économique. Ils sont largement utilisés dans les communautés académiques et industrielles pour de nombreux domaines d'application différents. Malgré la maturité des systèmes ED et OLAP, avec l'avènement du Big Data, de plus en plus de sources de données sont disponibles, et l'entreposage de ces données peut conduire à d'importants problèmes de qualité. Dans ce travail, nous nous concentrons sur les données numériques et catégorielles manquantes en présence de faits agrégés. Motivés par l'absence d'une approche formelle pour l'imputation de ce type de données prenant en compte tous les types de fonctions d'agrégation (distributives, algébriques et holistiques), nous proposons une nouvelle méthodologie basée sur la programmation linéaire. Notre méthodologie permet de traiter avec des contraintes plus souples que les fonctions d'agrégation SQL classiques. L'approche proposée est testée sur deux jeux de données bien connus. Les expériences montrent l'efficacité de l'approche proposée.

International audience; This study examines the interdependence of relational strategies and data management policies of SMEs during product innovation. The type of data management developed by a small firm to support its innovation efforts requires it to engage in competitive, vertical cooperative or coopetitive relationships. An empirical study of 109 leaders of French high-tech SMEs provides a descriptive and explanatory analysis of this question. This empirical study combines three theoretical dimensions: the characteristics of a Big Data policy, of an innovation product and of a relational strategy. We enrich the existing knowledge concerning the exploitation of data by SMEs by presenting a typology of their data strategies. We also find that Big data and Smart data policies are deployed by SMEs to support product innovation. Finally, we show that SMEs implement data management individually to support radical product innovation but will collaborate to support incremental product innovation. The nature of the data innovation guides the relational context of the SME. This study deepens the interdependence of data management and relational strategies among SMEs.

This paper deals with coopetition in the healthcare sector, where in developed countries providers are experiencing a growing paradox between cooperation, as encouraged by authorities, and competition, in terms of resources or market share. Via comprehensive research methodology, we carry out a case study on a French Cancer Control Unit that simultaneously competes and cooperates with other local cancer treatment providers. We focus on different professional groups and their perceptions of coopetitive outcomes. Firstly, we show that different generic coopetitive situations exist and can be distinguished according to their degree of spontaneity, complementarity and value creation. Depending on these situations, felt outcomes differ from one professional group to another, highlighting that coopetition is a very complex reality and experienced differently by different individuals. Secondly, harmony created by coopetition is generally under-estimated, whereas it could be used as a catalyst to help managers implement coopetition.

International audience

Purpose The purpose of this paper is to introduce analyst estimates and option pricing-based variables in modeling material accounting misstatements. Design/methodology/approach The paper uses a logistic regression model to analyze a comprehensive sample of AAER and non-AAER firms listed in the USA. Findings By applying a cross-sectional, sequence of time-series logistic regression models, the authors find better identifiers of ex ante risk of fraud than prediction models based on an inspection of abnormal accruals. These identifiers include the managed earnings (ME) component of a firm and the change in a firm’s option contracts’ implied volatility (IV) prior to an earnings announcement. Practical implications The empirical findings contribute to an understanding of earnings manipulation (fraud) and should be of value to auditors and regulatory bodies interested in identifying financial statement fraud, particularly the Securities and Exchange Commission, which has been improving its accounting quality model (AQM or Robocop) fraud detection tool for many years. The results contribute substantially to enhancing the current accounting literature by introducing two non-accrual-based measures that significantly enhance the predictive power of an accrual-based accounting misstatement prediction model. Originality/value This paper radically departs from relying on the assumption that the clearest and easiest pathway to detect fraud reporting ex ante is through an examination of accruals. Instead, the authors use a richer source of information about the possibility of a firm’s misstatement of its financial accounting numbers, namely, analyst estimates of ex post earnings and the IV from exchange-traded option contracts.

Part 9: Collaborative Product Development; International audience; The design of innovative systems involves a complex decision making process spanning over different criteria and stakeholders. The complexity of the design process is heightened at its early stages by data scarcity, involving high uncertainty and vagueness. Product-Service Systems (PSS), which are bundles of products and services designed to fit complex customer needs, are an example of those innovative systems. PSS design can be thus approached as a multi-criteria and multi-stakeholder decision process. The aim of this research is to provide a consistent framework for decision aiding in the early stages of collaborative PSS design. The framework was built within a collaborative project involving a French company, interested in innovative solutions for managing their safety clothing system. At the methodological level, the Analytic Hierarchy Process (AHP) was used.

International audience; Entrepreneurial small firms (ESFs) are characterized by a permanent dynamic of innovation not only regarding their commercial offers, but also their organizational processes. Potentially, newcomers play a key role in the maintenance of this innovation dynamic, but there is a lack of knowledge regarding their socialization. In this research, we develop an understanding of socialization processes in ESFs by taking an institutional work perspective. Through a qualitative, longitudinal and inductive research design based on two case studies, we make several contributions. First, we identify different socialization activities enforced jointly and separately by newcomers and insiders. Second, we explain the dynamics of these activities with the achievement of two socialization outcomes: maintenance of institutionalized roles and the creation of new ones. Our results enrich the organizational socialization literature by introducing a new field of enquiry and by showing that role creation can be a major distal outcome of socialization processes. We also develop new perspectives on institutional work by demonstrating the importance of newcomers and the dimensions of agency at play during socialization processes.

Investigating the TEE evaluation by predictive functions using smart-{phone, watch}.Using a personalized MET value in regard of the characteristics of participants.New activities classification model to obtain an TEE estimation.Gap less than 4% on both activities classification and TEE.Free Research application available on Google Play. By combining embedded passive sensing technologies from both smartphone and smartwatch, it is possible to obtain a high quality detection of sedentary activities (sitting, reclining postureź), movements (walkingź) and periods of more intense body movements (runningź). Our research encompasses the definition of an energy-saving function for the total energy expenditure (TEE) estimation using accelerometry data. This topic is clearly at the crossroad of both computer science and medical research. The present contribution proposes an intelligent wearable system, which combines the use of two complementary devices: smartphone and smartwatch to collect accelerometry data. Together they can precisely discriminate real-world human sedentary and active behaviors and their duration and estimate energy expenditure in real time and in free-living conditions. The results of the study are expected to help subjects to handle their daily-living physical activity notably for being compliant with the physical activity international guidelines (150min of moderate intensity activity/week). It is also expected that the physical activity feedbacks using these popular devices can prove the effectiveness of such wearable objects to promote individually-adapted healthy behavioral changes. The performance of the proposed function was evaluated by comparing the energy expenditure given by the smartphone and smartwatch with that produced by Armbandź. The mean error of TEE between the proposed function and Armbandź was less than 4% for an average 6h period of daily-living activities. The main theoretical contribution is the definition of a new predictive mathematical function of energy expenditure, which competes with the non-public function used in dedicated costly devices such as Armbandź. In addition, this work demonstrates the potential of wearable technologies.

This paper aims at contributing to the talent management and organization research fields by investigating the mechanisms and consequences of elite construction through an exclusive talent management program in a multinational company (MNC). We conducted an exploratory single-case study in a MNC operating in 17 countries by interviewing HR managers as representatives of top management and participants in a talent management program in seven countries. Other data sources included non-participant observation and the use of internal and external documents. Our results show that talents develop a common elite identity based on exclusiveness, power and privileges through the mechanisms of performing rituals, acculturation through symbols, preferential treatment, social networking and acquisition of insider knowledge. We go further by arguing that talents build a distinct organization within the MNC, which we name endo-organization. It has noticeable shared values and attitudes and clear organizational boundari...

International audience; Industry is facing a deep transformation in production and consumption modes, moving towards sustainable and customer-oriented practices. In this context, Product-Service Systems (PSS) provide innovative business models that can create a higher value compared to traditional product-centric approaches. Fostering the transformation of the manufacturing industry towards PSS requires a holistic approach spanning over business model definition and transformation. During the last two decades, the research about business models has been generally focused on the economic and governance issues of the internal value chain. Only little literature has explained the business model as a dynamic system, which encompasses the value creation throughout the entire lifecycle of the offer. In this paper, we investigate and discuss the contribution of lifecycle thinking to the business model approach for PSS. This paper presents a systematic literature review of peer-reviewed journals and indexed conference papers in order to get a large scope of analysis. 33 papers between 2010 and 2017 were analysed. As a result, we propose a conceptual framework for designing business models for PSS offers with a lifecycle perspective illustrated by an example inspired by a real case company.

Employee stock ownership gives employees a voice and therefore may have a major impact on corporate governance. Thus, employee stock ownership may be a powerful mean to protect CEOs from both market for corporate control and dismissal threat. In this paper, we examine the relationship between employee stock ownership and CEO entrenchment. Following the recent French legislative changes, we use a comprehensive panel dataset of the major French listed companies over the 2009-2012 period. We document inverted U-shaped relationships between employee stock ownership and CEO entrenchment. Board employee ownership representation also plays a role and increases the inflexion points of these curvilinear relationship., L’actionnariat salarié est susceptible d’avoir un impact majeur sur la gouvernance des entreprises. En effet, ces mécanismes peuvent s’avérer décisifs pour faire échouer une prise de contrôle hostile ou pour permettre aux dirigeants d’écarter les menaces de renvoi. Dans le cadre de cet article, nous examinons le lien potentiel entre actionnariat salarié et enracinement managérial. Notre étude empirique examine cette question au moyen d’un échantillon d’entreprises cotées, analysées sur une période récente (2009-2012). Nos résultats montrent la présence d’une relation significative en U inversé entre le niveau d’actionnariat salarié et l’enracinement managérial. La présence de représentants des actionnaires salariés au sein des conseils d’administration ou de surveillance a également un impact en faisant varier les points d’inflexion des relations observées., La propiedad de acciones de los empleados da voz a los empleados y por lo tanto puede tener un impacto importante en el gobierno corporativo. Por ello, la propiedad de acciones por parte de los empleados puede ser un poderoso medio para proteger a los CEO tanto del mercado para el control corporativo como de la amenaza de despido. En este artículo, examinamos la relación entre la propiedad de acciones de los empleados y el afianzamiento del CEO. Tras los recientes cambios legislativos franceses, utilizamos un amplio conjunto de datos de panel de las principales empresas francesas cotizadas durante el periodo 2009-2012 y encontramos una relación con forma de U invertida entre la propiedad de acciones de los empleados y el afianzamiento del CEO. La representación de la propiedad del empleado en la junta también desempeña un papel relevante al incrementar el punto de inflexión de esta relación curvilínea.

The aim of this paper is to investigate the relationship between environmental, social, and governance (ESG) controversies and firm market value. We use a unique dataset of more than 4000 firms from 58 countries during 2002–2011. Primary analysis surprisingly shows that ESG controversies are associated with greater firm value. However, when interacted with the corporate social performance (CSP) score, ESG controversies are found to have no direct effect on firm value while the interaction appears to be highly and significantly positive. Building on this evidence, we attempt to explore the channels through which CSP may enhance market value. Conducting sample split analysis indicates that higher CSP score has an impact on market value only for high-attention firms, those firms which are larger, perform better, located in countries with greater press freedom, more searched on the Internet, more followed by analysts, and have an improved corporate social reputation. Thus, our findings provide new insights on the role of firm visibility through which firms can profit from their CSP.

Purpose – This paper aims to address the questions of different outsourcing strategies between Airbus and Boeing and point out the theoretical limits of the resource-based view (RBV) approach that must be broadened with a finance perspective. Owing to the complexity of systems, the aircraft industry is nowadays structured around a well-organised value chain of product development and manufacturing. However, according to the RBV, capabilities attached to some systems and components are strategic resources and must be kept in house to maintain competitive advantage. In commercial aircraft avionics, critical systems such as flight controls fall directly under this rule, due to substantial risks of passenger safety they deal with. Design/methodology/approach – This study is based on two comparative studies concerning the A330/340 and A350 programmes at Airbus and their equivalents at Boeing, the B777 and the B787. The data are both primary (financial and patent data) and secondary (semi-structured interviews and documentation. Findings – The main result highlights the limits of the RBV model to understand why Airbus has chosen to re-internalise the development and production of flight control systems contrary to Boeing. For both, cost reduction is the main objective of outsourcing, but European firms are more careful with critical resources. The financialisation of aircraft manufacturers’ strategies is another explanatory factor relevant to understand why Boeing outsources strategic resources such as flight controls. Research limitations/implications – The authors demonstrate the potential of multiplication of research methods to address a question. Second, they try to bring together different theories in a preliminary effort, which gives them some promising stuffy perspective for future works. Practical implications – By addressing both the RBV and the financialisation perspectives, the authors provide an interesting view of the COmplex Products and Systems (CoPS) challenges. Social implications – The findings of this research must provide key of interpretation for business managers, which may consider the two faces, knowledge management and financial, to explain corporate performance. Originality/value – Several originalities are relevant in this work. From a methodological point of view, the authors offer a comparison between the two main players of commercial aircraft manufacturing, an oligopolistic industry. Second, the data they choose to rely on are both qualitative and quantitative to strengthen the results. Third, at a micro level, this study is original in its approach of linking outsourcing to financialisation.

Purpose– The purpose of this paper is to report on research concerning financial analysts’ activity surrounding profit warnings issued by listed companies in the four largest European stock exchanges (France, Germany, the Netherlands and the UK). The authors address three aspects of analysts’ forecasts: ex-post accuracy of forecasts, earnings forecast revisions, and consensus forecast dispersion. The goal of the analysis is to study the differences between financial analysts’ behavior within different regulatory settings, namely common law vs civil law countries.Design/methodology/approach– The sample is composed of 1,330 profit warnings issued by listed European firms during the period 2000-2010. The authors apply event study methodology and OLS regressions to highlight the impact of the legal information environment on analysts’ reactions.Findings– The empirical analysis reveals that analyst activity depends on each country’s legal context factors, such as the legal information environment of the firm and the index of investor protection. Accordingly, the authors show that both a richer legal information environment and stronger country-level investor protection substantially improve analyst accuracy around profit warnings.Research limitations/implications– The sample is only composed on firms from four European countries owing to a lack of firms from other European countries that disclosed PW during the period 2000-2010. It would be pertinent to conduct future research dealing with an international sample from different continents.Practical implications– The paper contributes to a deeper understanding of analysts’ reactions to profit warnings. The findings can influence firms’ reporting practices and lead to future regulation policies.Originality/value– This work is the first to examine the relationship between profit warning releases and the behavior of financial analysts in a pan-European context where there are different institutional levels of investor protection.

This article aims at assessing the role of related variety, that is, the relatedness of knowledge bases used by different sectors within a region, as a major driver of clusters’ development. Some recent theoretical papers underline the role of clusters as ‘knowledge platforms’ organizing the recombination of technologies in overlapping industries, following the seminal definition of clusters by Porter as ‘geographic concentrations of linked industries’. In order to investigate the role of related variety in cluster dynamics, we analyse the patterns of development of clusters specializing in photonics in Europe. Photonics constitutes a new and rapidly evolving set of technologies with a high expected degree of technological recombination. However, due to inadequate traditional sectoral classifications, we propose an original method to delineate the perimeter of photonics in patent databases. A two-step algorithm is then used to identify systematically photonic clusters in Western Europe at the loca...

Using a worldwide sample, we examine whether corporate social responsibility (CSR) performance has an impact on the value of cash holdings. We find that investors assign a higher value to cash held by firms that have a high CSR rating. This result is consistent with the idea that CSR policies are a means for managers to act in the shareholders’ interests by mitigating conflicts with stakeholders. Finally, we reveal that CSR performance has a positive impact on the value of cash holdings only for firms which operate in countries where shareholders are well protected from expropriation by managers and in countries where the institutional quality is high.

The international aspect of distribution is marked by a significant idiosyncrasy linked to market sizes, distributors, business placement, the maturity of targeted markets, and additionally, to the cultural proximity of the individuals and groups involved. Behind these economic, financial, cultural, or managerial considerations lies a rather dense web. As a natural leader of this system, the distributor plays a crucial role in the future of the architecture of the supply-chain structure. Founded on leadership, the strategy of the distributor becomes more malleable when presented in another cultural context. This chapter presents a study of the relational and managerial interweaving between the supply-chain stakeholders under the locus of leadership. In particular, it examines the efforts required by the involved individuals and groups, as well as intermediaries, to encourage lasting connections in the supply chain, be it intermediated or not.

International audience

International audience

International audience

International audience; How can organisations and territories contribute to maintain a high level of innovation while at the same time adapting to a turbulent environment? We give an answer to this question by mobilizing the concept of resilience. In order to do this, we develop a conception of resilience based on two dimensions. First, an organisational dimension which refers to the capacity of an organisation to manage a disturbance to its environment and to develop a new pathway and, a territorial dimension which refers to the collective capacity of the actors to contribute to facilitate the development of territorial responses to external disturbances. We illustrate this double dimension of resilience by focusing on the role of pivot firm as major actor in a territory.

This article deals with the reorganization of a French dental care hospital using a modeling approach with multiple incremental processes. The contribution is original in its dual approach to management science and engineering. The work reflects a double complexity – algorithmic and systemic – in the implementation of tools for the hospital supply chain; it also presents a method for diagnosing a number of malfunctions and solutions. For this purpose, several formal multi-criteria models have been used. The results they show can subsequently help the emergence of a constructive dialogue among the various stakeholders of the dental hospital chain to facilitate its reorganization.

This study examined the quality of human resources (HR) function of a not-for-profit health sector organization in Pakistan using four roles of HR Champions Model presented by Ulrich ( 1997 ). We used a survey instrument and conducted semi-structure interviews of 37 HR and line managers. We analyzed quantitative data using conjoint analysis and qualitative data using simple narrative analysis. The findings revealed that the quality of strategic partner and change agent role are the lowest, the quality of employee champion role is the highest and the quality of administrative role of HR is modest. The study highlighted areas requiring attention of HR professionals and researchers to improve quality of HR services.

The surgical unit, an essential element of hospital activity, represents one of a hospital's main cost generators. To manage these costs, the physical structure, the material, and the human resources must be appropriately sized. Using ASDI methodology (analysis, specification, design, implementation), we propose a decision-making tool based on approximated methods and a simulation model to correctly size and plan operating rooms. This tool provides a decision-making aid at different time horizons (strategic, tactical, and operational) to design a new system or to optimize an existing system.

Purpose– The purpose of this paper is to understand the solicitation of outside experts in the upstream phase of innovation projects, which fall within the scope of the exploration and which take place within a context of radical uncertainty: how are these experts identified, selected and mobilised? While companies are compelled to manage exploration projects, the processes underlying the expansion of knowledge in these projects are not well known.Design/methodology/approach– Based on the literature, this paper first presents a conceptual view of the notion of expert. Then, the research question is analyzed by means of a case study of a polar expedition. The project leader seeks a knowledgeable person who has never been identified as an expert, but whose knowledge is essential.Findings– The expert appears both in his cognitive and social dimensions. Moreover, he emerges out of the situation, on the basis of neither strong nor weak signals. The rationality of expert solicitation falls within a pragmatic logic where the acquired knowledge must reduce the uncertainty so that the project can progress. The learning process enables to increase gradually the knowledge of the actor but also to build the legitimacy required in order to have access to the expert.Practical implications– Findings can be translated in more general situations. Indeed, polar expeditions projects and exploratory innovation projects (Garel and Lièvre, 2010) possess some common characteristics: lack of knowledge concerning, timing issues, need to implement a pragmatic, enquiry-based learning. These projects strongly rely on external expert knowledge. This case study suggests that, while it may be useful, planning should not strictly define the course of action. A central competence of the project leader is to manage the duality between planning and adaptation. This implies the ability to adapt, to detect and to assess human resources and knowledge flows rapidly, as well as to weave social links inside and outside the organisation.Originality/value– The existing literature offers a comprehensive view of experts in an organisation. However, the questions of expert selection and identification remain open. This paper fills a gap in the literature concerning the way experts are identified and selected. The case study shows that identifying experts does not solely depend on weak signals (reputation) or on strong signals (the expert’s social status). Rather, the expert emerges in the situation, in an unexpected way. The expert’s social dimension is not sufficient and one must look to the cognitive roots of the expertise. On the other hand, the fact is emphasised that the expert is a social construct which emerges from the solicitation process.

International audience; 1st draft of the article published in International Review of Administrative Sciences, 2015, 81(2), 326-345.Executive summary : The public brand is a relative newcomer to the public sphere. It is an expression of public marketing and an outcome of NPM. It is a lever that allows public organisations to get across their identity, assert their legitimacy and provide markers for the evaluation of their actions. Little research has been conducted into what it actually covers. The analytical framework of the social representation and, more specifically, that of the central core theory, makes it possible to identify, on the basis of a sample of twenty public brands, the values it carries, the influence of context on the configuration of the values and, more broadly, the use made of the public brand.Points for practitioners: In a context of growing competition, a legitimacy crisis, fiscal pressures, technological revolutions that change relations with the user-client and staff, the place and operation of public organisations are being turned upside down. The brand is an important but underexploited lever to restore legibility and legitimacy to public organisations, but also to assert its difference, express its skills and mobilise its officials. It is a way of combining traditional values and new practices dictated by performance requirements. Too many public brands are registered without coming into any real use. The establishment of the brand first calls for thought to be given to its anchoring, by defining pillar values that allow practices (that are sometimes misunderstood or poorly accepted) to be converged with the historical values associated with public services. Values are the basis of the discourse, they build the representation and are the key to the identity of public organisations. Furthermore, the field of public action is characterised by several branding levels that need to be considered according to the potential for legitimation presented by each.

Levy R. and Talbot D. Control by proximity: evidence from the ‘Aerospace Valley’ competitiveness cluster, Regional Studies. This paper is concerned with the links that exist between the control of inter-organizational relationships and effects of proximity. It proposes a theoretical framework that explains how geographical and organizational proximities reinforce formal and informal control mechanisms. This framework is then used to analyse mechanisms of control by proximity in a French aerospace cluster. It is observed that formal and informal control is concentrated in a small number of groups located near the majority of the establishments' members of the cluster. It is also shown that informal control mechanisms require a stronger geographical proximity than formal control mechanisms in order to operate.

This empirical study investigates the relationship between the market mispricing of pro forma earnings announcements and the degree to which pro forma earnings are quantitatively reconciled with GAAP (Generally Accepted Accounting Principles) earnings. For a sample of EURO STOXX Fixed Index companies we find evidence of positive abnormal returns related to pro forma earnings disclosures, and, upon further analyses, conclude that this evidence is generally more consistent with the notion of market mispricing than omitted risk factors. Moreover, when reconciliation quality is controlled, market mispricing is found to be prevalent and pronounced only for low quality reconciliations. This finding suggests that reconciliation is important in reducing market mispricing.

An innovative aspect of this study is the use of a relatively new metric to capture opportunistic earnings management behavior. We define opportunistic earnings management as the difference between a firm's US-GAAP earnings and ex post earnings consensus derived from forecasts of financial analysts who follow that firm. Using over 24,500 quarterly reports of over 2,500 publicly-traded companies spanning two three-year periods, and controlling for factors previously linked to having an effect on earnings management and analysts forecast effort, we find statistical evidence supporting the proposition that, in the aggregate, the Sarbanes–Oxley Act (SOX) has served as a constraint on curbing opportunistic earnings management behavior, and thus should be considered as an effective means to improve the quality of financial reporting information.

This paper advocates a new paradigm, V-BPMI, for flexible web-based business processes modeling and implementation. This paradigm emphasizes both variability and composability, which are very important in large and evolving organizations. Through process modeling and process operationalization, it proposes to establish a real engineering phase of the process variability. It is based on concepts such as process lines, process variants, process fragments and contextualization that support adaptation and relevancy qualities. V-BPMI is also based on reuse of web-based business process fragments. Thus, we consider here business processes as large compositions of sub-processes or process fragments. Composition is realized on-the-fly according to the context constraints where the process is deployed. This paradigm is developed in AP-HM (Assistance Publique - Hopitaux de Marseille) hospitals throughout process of circulation of the drugs. In this context, our objective is to improve the efficiency of such processes and also to increase their security level. Indeed, in such large establishments/enterprises as AP-HM, a business process can be performed in several medical units. Our approach allows deploying a business process in an adapted way in each one of these medical units.

This article aims to show the extent to which strategic organizational resources and assets may determine the type of CSR strategy deployed in SMEs. It is based on the Resource Based View (RBV) approach that allows the authors to propose a theoretical grid to analyse CSR commitment considering the assets mobilized. We have conducted interviews with two SME chief executives with a view to assessing their perception of both internal and external challenges involved in corporate responsibility policy-making, and then have examined the measures implemented in their firms as well as the resources mobilized. We conclude that although the firms have similar resources at their disposal, they actually demonstrate quite different levels of commitment to responsibility in practice.

International audience; The cooperation process has hardly been studied in multicultural organisations. Empirical and theoretical studies have identified its functioning process by its nature or by its stimulating factors; however there is a lack of research concerning the interpersonal cooperation process in intercultural organisations. This research paper proposes an interpersonal cooperation model elaborated firstly in a mono-cultural working environment, which is then applied to an intercultural organisation in order to elaborate a cross-cultural model for cooperation. The model suggests that interpersonal cooperation is a dual process and based on a political dimension (a calculation process of individuals which can prevent cooperation) and identification dimension. Based on an empirical research method, the paper presents the application of the model through an inter-site case study including 30 interviews in an international company amongst 10 different nationalities. Moreover, the case study stresses that the political dimension of the model is not relevant in an intercultural context because the identification dimension prevails. The identification process reflects a strong organisational culture of the company Prometheus which has a human resource management focus on a common understanding of others where the national cultural differences become secondary (based on an anthropological conception of human beings). Finally, the theoretical implications of the study argue that interpersonal cooperation process is not the same in mono-cultural and intercultural organisations. It can also be concluded that managers should build a strong organisational culture in intercultural organisations and multiply common interpersonal projects in order to create a strong feeling of belonging to a work group and to a company.

In this paper we report the results of conducting a two-stage analysis on the impact and importance of mandatory adoption of International Accounting Reporting Standards (IFRS) on European Union (EU) firms. In the first stage we determined the impact of mandatory adoption of IFRS across fifteen countries and twenty industries in the EU. This was accomplished by identifying significant differences in return on assets (ROA) for firms computed under IFRS and local, generally accepted accounting principles (LG). Significant positive differences were detected for firms in Finland, France, Italy, the Netherlands, Norway, Sweden, Switzerland and the UK: only Belgium firms exhibited a negative average significant difference between ROA calculated using IFRS and LG. Repeating the analysis of differences in ROA on an industry-by-industry basis yielded additional German, Portuguese and Spanish firms for the second stage of the analysis in which the impact of mandatory IFRS adoption was assessed. Defining impact in terms of market and financial reporting quality, we found a statistically significant relationship between IFRS accounting information and market returns for firms in the all-countries combined sample, and in the countries of Belgium, Finland, Germany, Norway and the United Kingdom. Support for the timeliness of IFRS accounting information was uncovered for firms in Belgium, Finland, France, Italy, the Netherlands, Sweden and Switzerland. Finally, evidence to support the proposition that an IFRS regime produces quality discretionary accruals was found for firms from the all-countries-combined sample and from Belgium, Finland, Germany, Norway, Portugal, Spain and the United Kingdom. Results of comparing differential accounting information constructed under IFRS and LG, however, were less profound and consistent. Specifically, we identified firms in the all-countries-combined sample and the countries of Portugal and Spain as having more value relevant earnings per share based on IFRS than those derived using LG. When our examination focused on the timeliness of earnings, a positive differential impact between earnings constructed on the basis of IFRS and local accounting standards was detected for Belgian firms only. Finally, the quality of discretionary accruals was shown to be significantly higher under IFRS than LG for firms in Portugal and Spain.

The prolific (serial) inventors set up the core of the paper. Prolific inventors tend to have a high productivity in terms of inventions (patents) having in general more economic value. The capacity to produce a lot of inventions (patents) is termed “prolificness”. We want to deepen our knowledge about the size of their population, some of their main characteristics, the factors that explain the number patents applied. We exploit a rich data set built onto information available released by the US Patent and Trade Mark Office (USPTO) for the five more important countries as far as technological activities are concerned: Great-Britain, France, USA, Germany, Japan over a long time period (1975-2002). We give insights upon the size of the population of prolific inventors and provide new information about some of their characteristics. We carry out an empirical study in order to explain the prolific inventor patents distribution. We suggest models for estimating the effects of the main variable explaining their productivity. Binomial regressions explaining the inventor productivity after controlling for patent duration and time concentration (among others factors) show that interfirm and international mobility and technological variety (at the inventor level) affects positively the inventor productivity. But there is simultaneity. The overall results suggest that the same factors impact positively productivity with no difference across countries (with exceptions).

In this paper, we propose a generic decisional model allowing to estimate in a total way (physical flows, financial flows) plannings for any system contained in supply chain. We present how to integrate this model in a software suite dedicated to supply chain and call this type of software presenting a global decisional solution Advanced Budgeting and Scheduling. To show the generic character of the decisional approach, we apply the chaining of models suggested to the logistic process of a consultation ambulatory unit of a Hospital Supply Chain.

In this paper, we propose a generic decisional model allowing to evaluate in a total way (physical flows, financial flows) plannings for any system contained in supply chain. We present a methodology for decision-making aid software conception. This methodology use modelling and simulation concept and show the interest of going towards Advanced Budgeting and Scheduling software for complexes supply chains performance evaluation. To show the generic character of the decisional approach, we apply the chaining of models suggested to the logistic process of Health Care Supply Chain. We give the metrics resulting from the modelling and the simulation of the patient treatment in the Hospital system.

Companies face mounting pressure to be environmentally conscious, yet they simultanously have to cope with more frequent financial crises. Whether environmental performance (EP) improves or mitigates the resilience of a firm when confronted with a financial shock is then of particular importance. Our survival analysis shows that high pre‐crisis EP significantly increased the time of firms’ market price recovery after the subprime crisis. This result suggests that EP appears as an organisational constraint that may limit the ability of firms to be financially resilient. However, in less environmentally oriented countries, EP does not negatively influence a firm’s financial resilience.