Search

International audience; Established studies on catching up have mainly overlooked a comprehensive understanding of the process. We examine the Chinese auto parts manufacturing industry’s technological catch-up to derive conclusions about the development paradigm. We address this conundrum by employing a process-based case study to extend the theory of technological catching up. This leads us to call this alternative paradigm coexistence. Coexistence encompasses various interactions between new and old generations in the process of catching up. In our findings, we propose three coexistence scenarios, namely: convergent, asymptotic, and intersectional.

International audience; Empirical evidence is lacking that sheds light on the development and impact of experiential learning in business schools. The purpose of this study is twofold: to report on the integration of experiential learning, inspired by the pragmatist perspective, and to understand its impact on how students perceive their autonomy at the end of a research methodology seminar. We conducted two investigations on two cohorts of students, one qualitative and the other quantitative, as part of a mixed-methods approach. Our results indicate there are strong links between the students' perceived autonomy and the following three dimensions: the experiential project, the teamwork and the teacher's posture.; Nous manquons de résultats empiriques qui éclairent le développement et l'impact de pédagogies expérientielles en écoles de gestion. L'objectif de cette étude est double : rendre compte d'une initiative expérientielle inspirée par la perspective pragmatiste et apprécier son impact en termes d'autonomie perçue des apprenants en fin de moduleici un module de méthodologie de la recherche. Deux enquêtes sur deux cohortes sont mobilisées, qualitative puis quantitative, dans une approche mixte. Les résultats montrent les liens entre l'autonomie perçue et les trois dimensions du projet expérientiel, de l'équipe et de la posture de l'enseignant.

PurposeRetail store loyalty is essential to the survival and success of a retailer. The intangible benefits provided by the social exchange in-store influence the way consumers consider their relationships with the retailer. However, its relationships with social proximity and cultural factors are not clear. Therefore, this article investigates the effects of specific cultural dimensions on loyalty behaviour, as well as the mediating role of social proximity on the relationship investigated.Design/methodology/approachThis research is based on an empirical investigation undertaken in Thailand with a sample of 636 respondents. Two retail chains were investigated (Big C and Tesco). Structural equation modelling was used to test the research model and a series of research hypotheses.FindingsThe results reveal that uncertainty avoidance and long-term orientation have positive direct effects on loyalty, while collectivism does not. Furthermore, social proximity significantly mediates the effects of collectivism and long-term orientation on customer loyalty. These findings show that Thailand is a specific emerging market in which retail chains should adapt their loyalty programme accordingly.Practical implicationsThe cultural differences could be used for segmentation strategy for retailers to engage customers in a relationship with the hypermarket. Social proximity is an efficient lever to build loyalty in Thailand. In addition, retailers could utilise certainty and steadiness message as a way to build shopper loyalty.Originality/valueThis research underlines the social, human dimension that consumers seek, which is opposed to the online purchase. Specifically, this study highlights the mediating role of social proximity between the relationship of cultural variables and loyalty in the retail context. Additionally, this research displays the direct and positive effects of culture on retail loyalty. That is, this paper enhances how culture and shopper-retail staff interaction can be managed to achieve store loyalty.

International audience; Abstract Background Improving health system performance depends on the quality of health policy implementation at the local level. However, in general, the attention of researchers is mainly directed towards issues of health policy design and evaluation rather than implementation at the local level. The management of the COVID-19 crisis, especially in Europe, has particularly highlighted the complexity of implementing health policies, decided at the national or supranational level, at the local level. Methods We conducted 23 semi-structured interviews with the main stakeholders in the management of the COVID-19 crisis in the second largest French region in order to identify the different actors and modes of coordination of the local implementation of health policies that this crisis management illustrates in a very visible way. Our methodology is complemented by a content analysis of the main guidelines and decisions related to this implementation. Results The analysis of these data allows us to identify three levels of implementation of health policies at the local level (administrative, organizational and operational). Interviews also reveal the existence of different types of coordination specific to each of these levels of local implementation of health policies. These results then make it possible to identify important managerial avenues for promoting global coordination of these three levels of implementation. Conclusions Although research on health services emphasizes the existence of several levels of local implementation of health policies, it offers little in the way of definition or characterization of these levels. The identification in this study of the three levels of local implementation of health policies and their specific forms of coordination contribute to a more precise characterization of this implementation in order to promote, in practice, its global coordination.

International audience; The proliferation of quality labels for the same food product questions the relevance of labeling schemes. Based on the theory of legitimacy and research on food-related consumer behavior, this study aims to examine the influence of the perceived legitimacy of a label (PDO) on consumers' perceptions of the quality and purchase intentions of the labeled product. A conceptual model was, therefore, developed to estimate the influence of four dimensions of legitimacy on the perceived quality and purchase intention of PDO-labeled cheese, French cheeses being products whose quality is traditionally linked to their regional origin. Our model was tested on a sample of 600 consumers representative of the French population. Using Partial Least Square Structural Equation Modeling, results show that for surveyed consumers, the pragmatic, regulative, and moral legitimacy of the PDO label positively influences the perceived quality of PDO-labeled cheese. Furthermore, pragmatic legitimacy has a substantial and direct influence on purchase intention, whereas both regulative and moral legitimacy influence purchase intention only indirectly through perceived quality. Unexpectedly, our findings do not show a significant influence of cognitive legitimacy either on perceived quality or purchase intention. The output of this research contributes to a better understanding of the link between a label's legitimacy, perceived quality, and purchase intention.

International audience; This study aims to understand whether prior environmental footprint helps firms to be more resilient against penalties following environmental violations. While the allocation of resources to diminish the company's environmental footprint might be considered detrimental to its financial recovery, the Natural Resource-Based View (NRBV) argues that environmental capabilities may foster firm resilience when faced with the shocks of environmental penalties. We collected data from press releases using Factiva between 2006 and 2019 to constitute an original sample of 143 events concerning US listed firms subjected to fines for environmental misconduct initiated by the Environmental Protection Agency (EPA). Using survival analysis methodology, we empirically find that firms with lower environmental footprints prior to the penalty recover sooner from the financial shock, hence exhibiting higher capabilities of resilience. This finding is robust to different survival analysis models and time windows. Our empirical analysis expands the range of studies supporting environmental performance as a way for organizations to improve resilience in the face of disruptions, in providing clear evidence in the case of environmental fines.

International audience

International audience; Although coopetition literature developed a lot for years, several dimensions remain under-studied. This paper addresses three of these gaps. First, the dilemma between value creation and value appropriation for coopetitors; second, the lack of empirical studies regarding the mechanisms of coopetition among micro-firms in traditional activities; third, the recent interest for geographic levels in coopetition, with a focus on the local level. Our research question is therefore: What are the mechanisms of value creation and value appropriation in local-level coopetition among micro-firms in traditional industries?We use an in-depth case study about a small French wine appellation, which is characterised by a modestly sized cultivated area occupied by small micro-firms, the existence of a cooperative cellar, but also a weak brand image.Our research contributes to the ongoing coopetition discussion in three ways: we enrich the literature on coopetition by documenting value creation and appropriation mechanisms, identifying nine different mechanisms that are collective or individual; we provide some empirical insights to coopetition literature regarding micro-firms and local-level coopetition; we produce some managerial recommendations.

International audience; This research investigates the corporate motives consumers attribute to brand activismcampaigns. In two studies, we examine why brand activism adverts generate negative outcomes(which are attitude toward the ad and purchase intentions) through the mediating role ofcorporate motives. Firstly, a qualitative study shows that consumers associate brand activismwith two main corporate motives: moral (altruistic) and instrumental (profit-making) motives.Secondly, a 2 (message type: activism vs. no activism) x 2 (brand: Burger King vs. Audi)between-subjects design, confirms that brand activism adverts lead to lower attitude towardsthe ad and lower purchase intentions. Brands should be careful when using brand activismmessages in their advertising as consumers associate these messages with both profit-makingand egoistic motives.

National audience

International audience; This research examines the influence of the CEO’s personality traits on big data orchestration in French high-tech SMEs. We suggest that CEOs’ openness, conscientiousness, extroversion, agreeableness or neuroticism guides their ability to use data. This empirical study of 106 CEOs reveals that their psychological attributes drive four types of data management and a three-step data orchestration capability. Being emotional stability, open, outgoing and conscientious is good for orchestrating the 6Vs of the big data model. Conversely, CEOs who present negative and closed personality traits have little interest in data. Their data orchestration varies according to their personality.

My research aims to study the complex role of price mechanisms in exchange and the current issues that arise from it for marketing, for companies. It is built on the basis of work that analyzes the character of “acceptable” and “fair” in connection with value judgments (Axis 1). It then analyzes the mirror effect of the role of price in supply-side exchange, pricing strategies, their formulation and the resulting value judgments. Finally, identifying and understanding the alignment between the creation of value, the positioning and the representations of buyers but also of stakeholders in the process of creating new solutions means responding to current societal challenges, such as sustainability, economic crisis (Axis 2). My approach consists in carrying out different types of studies and surveys (qualitative and quantitative) to contribute to a better understanding of the behavior and decisions of buyers in terms of offers and their pricing.; Ma recherche vise à étudier le rôle complexe des mécanismes du prix dans l’échange et les enjeux actuels qui en découlent pour le marketing, les entreprises. Elle se construit sur la base des travaux qui analysent le caractère de « justesse » puis de « justice » en lien avec les jugements de valeur (Axe 1). Elle analyse dans un deuxième temps l’effet miroir du rôle du prix dans l’échange du côté de l’offre, les stratégies de prix, leur formulation et les jugements de valeur qui en découlent. Enfin, identifier et comprendre l’alignement entre la création de valeur, le positionnement et les représentations des acheteurs mais aussi des parties prenantes au processus de création des nouvelles solutions, c’est répondre aux enjeux sociétaux actuels, tels que la crise économique, le développement durable (Axe 2). Ma démarche consiste à réaliser différents types d'études et enquêtes (qualitatives et quantitatives) pour contribuer à une meilleure compréhension des comportements et décisions des acheteurs en matière d'offres et de leurs tarifications.

International audience; La période 2020-2022 a été marquée par le surgissement de multiples crises qui ont mis les systèmes alimentaires à rude épreuve. Nous pouvons en premier lieu évoquer le surgissement de la COVID 19, dont la rapidité de déploiement à l’échelle planétaire est la résultante d’une interconnexion des sociétés humaines à travers des niveaux de flux de population et de biens qui n’ont jamais été aussi importants. Ces flux et ces interconnexions sont notamment générés par un mode de développement urbain qui nécessite d’aller chercher et de transporter des ressources alimentaires bien au-delà des frontières nationales (Rastoin et Ghersi, 2010). Plus les sociétés humaines s’urbanisent, plus les systèmes alimentaires s’allongent et sont connectés les uns aux autres (Rastoin, 2022). La crise Covid 19 souligne aussi les empiètements sur le domaine du sauvage qui facilitent la circulation des virus entre les espèces sur une échelle géographique désormais globalisée (Rastoin, 2020). La guerre en Ukraine est également un évènement qui concerne et impacte directement les systèmes alimentaires. L’Ukraine est en effet une puissance agricole de premier plan dont les productions en blé et oléagineux sont indispensables pour nourrir des populations situées en Afrique ou au Moyen-Orient. La mainmise de la Russie sur les terres agricoles ainsi que sur toutes les infrastructures portuaires perturbe les équilibres alimentaires mondiaux. À travers la guerre en Ukraine, la Russie cherche à sécuriser ses approvisionnements mais également à peser politiquement et économiquement sur les équilibres alimentaires mondiaux car ses dirigeants anticipent une raréfaction des denrées alimentaires du fait de la nouvelle donne climatique qui s’installe (Valiorgue, 2023). La sécheresse historique de l’été 2022 constitue enfin une troisième crise qui a fortement mis à l’épreuve les systèmes alimentaires à l’échelle du globe. En dépit de ces crises historiques qui se cumulent et s’amplifient, force est de constater que nos systèmes alimentaires ont tenu bon car il n’y a pas eu de ruptures alimentaires majeures. Les systèmes alimentaires ont encaissé les chocs et sont parvenus à maintenir des états de fonctionnement et des niveaux de performance proches des conditions initiales. Ils ont fait preuve de résilience. Ces trois crises historiques ne viennent pas de nulle part et elles peuvent être plus généralement repositionnées dans le contexte général d’une grande transformation des équilibres géologiques du système Terre. Cette transformation, dont les humains sont directement à l’origine, est si importante que certains considèrent que nous sommes en train de passer d’une époque géologique à une autre. Nous sortons de l’Holocène pour entrer dans l’Anthropocène (Bonneuil et Fressoz, 2016) et ce passage a des impacts considérables sur les systèmes alimentaires (Valiorgue, 2020). En effet, ce grand basculement dans l’Anthropocène et les événements politiques qu’il engendre percutent directement et frontalement les systèmes alimentaires qui sont confrontés à des environnements - à la fois naturels et institutionnels - qui deviennent structurellement volatils, incertains, complexes et ambigus. C’est dans ce contexte inédit que le terme de résilience s’est imposé pour décrire un état supposé des systèmes alimentaires capables d’encaisser les multiples chocs et crises désormais inscrits dans le présent et le futur des sociétés humaines. Si l’emploi de ce terme semble aujourd’hui se généraliser, nous souhaitons revenir dans l’introduction de ce numéro spécial sur les ambiguïtés et certaines fragilités que la notion de résilience charrie. À la suite de Rastoin (2020) qui plaidait dans l’éditorial de Systèmes Alimentaires / Food Systems pour une « résilience pro-active », à l’encontre du sens étymologique de « sauter en arrière », nous souhaitons revenir sur la dimension construite, organisationnelle et partagée de la résilience. Par ailleurs, la qualité de résilient ne peut suffire à décrire ce qui semble devoir être les caractéristiques et les trajectoires des systèmes alimentaires de l’Anthropocène. Ces derniers devront également être durables, c’est-à-dire capables d’avoir des impacts positifs sur le système Terre afin de limiter les dégradations environnementales et de ne pas dépasser certaines limites planétaires dont le respect conditionne le maintien de l’espèce Homo Sapiens (Rockström et al., 2019). Les systèmes alimentaires devront enfin être apprenants, afin de renouveler les institutions et les stocks de connaissance face à des environnements (naturels et institutionnels) qui vont se transformer dans des proportions, des rythmes et des directions qui ne peuvent être connus à l’avance. Nous terminons l’introduction par une présentation des articles qui composent ce numéro spécial et qui enrichissent notre compréhension des dynamiques collectives en lien avec la résilience et les transitions des systèmes alimentaires dans le contexte Anthropocène.

International audience

International audience; Governments and corporations around the world are increasingly pressured to manage climaterelated business risks and reduce their carbon footprint. Consequently, a growing number of corporations have started implementing internal carbon pricing (ICP) programs, assigning a monetary value to their carbon emissions as a mitigation and adaptation mechanism. This paper explores the motives underlying voluntary ICP adoption and examines whether a firm's exposure to climate-related risks is a relevant driver of ICP adoption. Using a worldwide sample of firms reporting to the Carbon Disclosure Project between 2016 and 2018, we find that firm-level climate change exposure is significantly and positively related to the likelihood of ICP adoption. More specifically, the probability of adoption is largely linked to regulatory shocks and opportunity exposure. Moreover, we find that board independence acts as a moderator in the climate change exposure-ICP adoption relation. The findings of this study shed light on the factors contributing to the acceleration in ICP implementation in the context of a coordinated effort between public and private sectors to reduce global emissions.

International audience

International audience

Les travaux de recherche portant sur l’utilisation de l’application WhatsApp dans un contexte électoral sont rares. L’objet de cet article consiste précisément à étudier l’influence de l’adoption de WhatsApp sur l’implication organisationnelle des membres des équipes de campagne électorale. En se basant sur une étude quantitative réalisée auprès de 70 membres d’équipes de campagne électorale engagés dans les élections municipales de 2020 de différentes villes françaises, un modèle est évalué selon l’approche PLS-PM visant à estimer si l’adoption de WhatsApp possède une influence directe statiquement significative sur les différentes dimensions de l’implication organisationnelle des différents membres des équipes de campagne électorale.

Organisation theory mobilizes fundamental notions such as the individual in order to understand and explain the organizational phenomena it studies. However, this mobilization is sometimes done without ever proceeding to a radical critical work in the Nietzschean sense of the foundations of this notion. By using the Nietzschean conception of the individual, the objective of this paper is precisely to expose the unthinkings that underlie the notion of the individual in order to draw out the contributions and implications for organization theory. In this paper, we argue that the Nietzschean critique of the individual is an invitation for organization theory research to consider every individual as embodying a plural identity.

International audience; Drawing on a survey of 671 French individual investors, we document for the first time the connection between emotions towards the environment and investment in green funds. Both eco-anxiety and connectedness to nature have a significant impact on deciding to invest in green funds, but, interestingly, do not exert any influence on the amount invested. Hence, investing in green funds seems to be a way to buy a good conscience towards the environment, but the good deed ends there since the amount itself is not linked to environmentally related emotions.

Our objective is to examine how firms manage corporate social activities across divergent orientations, either pro-CSR (corporate social responsibility) and/or anti-CSiR (corporate social irresponsibility) activities. We investigate two different approaches to managing corporate social activities, namely, balanced and combined, and study their potential impacts on corporate performance from an ambidextrous perspective. In addition, we examine the moderation effects of firm size and financial risk. We tested our hypothesis using a panel of 5,292 firms from KLD and COMPUSTAT between 1998 and 2015.

International audience

International audience; We use the theory of planned behavior (TPB) to investigate the determinants of the entrepreneurial intention (EI) of two samples of PhD students in science in France (N=101) and Tunisia (N=308). We performed PLS-PM estimations of a structural path model. The survey design makes possible an explicit distinction between the direct and indirect measures of the Attitude, Norm and Control for the prediction of the EI. In a situation of “analytical” decision making process we would expect a strong connection between direct and indirect measures which not observed in the case of Attitude. In both countries the main direct explanatory variables of EI are the Perceived Behavioral Control (PBC) and the Attitude (ATT) whereas the Subjective Norm (SN) has no direct significant impact. We also observe a very strong relationship between the SN and the PBC and between PBC and ATT. It raises questions concerning the real causal relationship between these explanatory variables which could have important consequences in terms of entrepreneurship promotion strategies. In contrast with SN and PBC we observe that the indirect measures of ATT are not strongly connected to its direct measure. It may indicate in the case of SN and PBC that the evaluation process is analytic whereas it would be more “emotional” for ATT. We discuss the implications of that distinction. Our results indicate that the manipulation of believes related to PBC is certainly the most relevant strategy of behavioral change.

International audience

Contingency theory does not recognize individuals and their interrelationships as having a potential influence on management control mechanisms. Our thesis takes advantage of this knowledge gap to develop a conceptual model that can determine the influence of this unexplored control microenvironment on formal and/or informal control practices, as well as on their interdependencies. Five dimensions of proximity (Boschma, 2005) and four levers of control (Simons, 1995) structure this conceptual model. On the basis of survey data from a sample of 730 staff in a French university, we validated our measurement tools and adjusted the quality of a structural equation model. Our results highlight (1) the direct effects of proximities on management control practices, (2) the mediating and (3) moderating effects of proximities on these direct effects, and (4) the moderating effects of proximities on the interdependence of management control practices. Furthermore, (5) proximities reveal more informal control practices, expanding the scope of control analysis. We demonstrate that the introduction of the control microenvironment into the analysis of management control (A) sheds light on its systemic functioning and (B) deepens our understanding of the formal and informal control practices contained in a control package.; La théorie de la contingence ne reconnait pas les individus et leurs interrelations comme ayant une influence potentielle sur les mécanismes du contrôle de gestion. Notre thèse se saisit de ce knowledge gap pour développer un modèle conceptuel qui puisse déterminer l’influence de ce micro-environnement de contrôle inexploré sur les pratiques de contrôle formel et/ou informel, ainsi que sur leurs interdépendances. Cinq dimensions de proximité (Boschma, 2005) et quatre leviers de contrôle (Simons, 1995) structurent ce modèle conceptuel. Sur la base des données d’enquête d’un échantillon de 730 personnels d’une université française, nous avons validé nos instruments de mesure et ajusté la qualité d’un modèle d’équations structurelles. Nos résultats mettent en évidence (1) les effets directs des proximités sur les pratiques de contrôle de gestion, (2) les effets médiateurs et (3) modérateurs des proximités sur ces effets directs, et (4) les effets modérateurs des proximités sur l’interdépendance des pratiques de contrôle de gestion. En outre, (5) les proximités révèlent des pratiques de contrôle davantage informel, agrandissant le périmètre d’analyse du contrôle. Nous démontrons que l’introduction du micro-environnement de contrôle dans l’analyse du contrôle de gestion (A) apporte des éclairages sur son fonctionnement systémique et (B) permet d’approfondir notre connaissance des pratiques de contrôle formel et informel contenues dans un package de contrôle.

International audience

International audience

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.

International audience

International audience; Le lecteur familier des travaux d’Alain-Charles Martinet ne sera pas surpris et encore moins déçu par la lecture de son dernier ouvrage tant il réaffirme une pensée forte et percutante pour saisir à la fois la dynamique du champ de la stratégie et sa pratique par et dans les entreprises. Celui ou celle qui ne connaitrait pas l’œuvre d’A-C Martinet découvrira un chercheur d’une grande érudition dont la pensée raffinée porte un diagnostic particulièrement lucide sur l’état du monde, des entreprises et la nécessité de (re)développer une pensée stratégique. HOMO STRATEGICUS, capitalisme liquide, destruction créatrice et mondes habitables retrace l’effacement progressif et le déclin d’une discipline – la stratégie – et décrit de manière imbriquée comment cet effacement pénalise le pilotage des entreprises. Il offre également des clés pour comprendre les racines de cet effacement et les moyens d’y remédier. Le lecteur qui s’attend à une synthèse des travaux d’A-C Martinet sera bel et bien déçu car il aura entre ses mains un véritable livre de combat pour repenser la pensée et la pratique de la stratégie dans le contexte de l’Anthropocène où notre capacité collective à concevoir des mondes habitables est en jeu.

International audience

International audience; Our contribution focuses on what students learned from a core module in Qualitative Methods (Master 1). This module combines four learning methods: lecture, team coaching, team project and a solo experiential activity. We critically mobilize Bloom's taxonomy and work on experiential learning. Our qualitative exploratory study mobilizes 10 semi-structured interviews, the results of a MCQ test and two questionnaires (ex-ante, ex-post) with students of a Grande Ecole program. Our results highlight the preponderance of the solo experiential activity as an anchor of the delayed memory (14 months after the course) of conceptual and processual elements. The retention of this activity is both more marked, finer and richer than the retention directly linked to the team project, to the lecture or to the coaching in which it is inserted and this, whatever the modality (distance or face to face). As a result, we encourage reflection around the reasoned introduction of experiential activities in higher education, especially for modules perceived as theoretical.; Notre contribution s'intéresse à ce que les étudiants ont retenu d'un module de tronc commun de Méthodes Qualitatives (Master 1). Ce module combine quatre méthodes d'apprentissage : cours magistral, coaching d'équipe, projet d'équipe et une activité expérientielle en solo. Nous mobilisons avec une approche critique la taxonomie de Bloom et les travaux sur l'apprentissage expérientiel. Notre étude exploratoire qualitative mobilise 10 entretiens semi-directifs, les résultats d'un test QCM et deux questionnaires (ex-ante, ex-post) auprès d'étudiants d'un programme grande école. Nos résultats mettent en avant la prépondérance de l'activité expérientielle en solo comme ancrage de la mémoire différée (14 mois après le cours) d'éléments conceptuels et processuels. La rétention de cette activité est à la fois plus marquée, plus fine et plus riche que la rétention directement liée au projet d'équipe, au cours magistral ou au coaching dans lesquelles elle s'insère et ceci, quelles que soient la modalité (distanciel ou présentiel). En conséquence, nous encourageons une réflexion autour de l'introduction raisonnée d'activités expérientielles dans le supérieur, notamment pour les modules perçus comme théoriques.

International audience

International audience

International audience; Si des mesures similaires ont été mises en place dans plusieurs pays d’Europe, le timing a été très différent dans chacun d’entre eux. Le secteur public, tout comme le secteur privé, a été soumis à de nombreuses turbulences, aussi bien politiques que sociales, qui ont généré des défaillances et des blocages, mais également des innovations ou a minima des adaptations de nos systèmes nationaux. Nous nous interrogeons sur le rôle de l’Europe dans le secteur public, entre les Etats, et au niveau du secteur privé entre entreprises. Après avoir dressé un bref bilan des mesures économiques mises en place au niveau étatique, en Europe, nous étudierons les mesures organisationnelles de la séquence covid19, puis nous discuterons le cas du secteur privé par le prisme d’une monographie, le Groupe Michelin. Nous conclurons sur le rôle de facilitatrice potentielle de l’Europe au sein des secteurs public et privé.

International audience; This paper investigates the effects of the Covid-19 pandemic on the financial reporting quality of European banks by examining the occurrence of earnings management specifically income smoothing. Using a sample of listed European banks, we employ panel estimation to compare income smoothing in the pre-pandemic period (2019Q1-2019Q4) and the pandemic period (2020Q1-2021Q4). We find that earnings management has significantly increased during the pandemic years, evidencing how the quality of financial reporting is affected during the crisis period. Our findings further suggest that amid the crisis, governance quality limits the incidence of earnings management and emphasizes how the strength of country-level governance and institutional framework affects the quality of financial reporting. Further analysis shows that though banks are inclined to manage earnings during a crisis, nevertheless, the presence of high-quality audit is a limiting factor on the incidence of earnings management in the face of crisis. Our findings which are relevant to investors, market participants, and regulators among others make a significant contribution to the accounting literature and specifically complement the strand of literature on the discretionary use of loan loss provision for earnings management during crisis.

International audience; The role tensions at work of farmers are a very current subject that is still not very much dealt with in a context where the suffering of farmers is more than ever being questioned. The challenges of the ecological transition, the transformation of consumption patterns, the role of industrialization of production processes and the evolution of the structure of agricultural sectors (with the weight of distributors) lead to questioning the roles of farmers in the agricultural ecosystem and in particular those of small farmers. To ensure the survival of their activity, farmers are forced to take on new roles, particularly commercial ones in terms of distribution of their production and sales. This generates constraints that are a major source of tension for them. They do not always have the necessary resources (knowledge, skills, time, etc.) to cope with these changes. We combine the grid of role tensions (Katz and Kahn, 1967) with that of Hobfol’s resources (1998, 2001) in order to characterize the tensions that farmers experience in carrying out their activity in order to cope with the need to adapt. The case study of a mid-mountain territory based on the analysis of the discourse of 22 livestock and dairy farmers highlights important role tensions generating important and permanent discomfort and stress linked to the need to act to ensure the sustainability of the farms. Our results allow us to better understand the mobilised resources by these situations of tension and to provide elements for imagining mechanisms for supporting and reducing these tensions. Collective strategies are an option to explore; Les tensions de rôle au travail des agriculteurs constituent un sujet très actuel encore peu traité. La mutation des systèmes agricoles conduit les agriculteurs à endosser de nouveaux rôles en particulier en matière de distribution de leur production et génère des contraintes qui sont une source importante de tensions pour ces exploitants. Ceux-ci ne disposent pas toujours des ressources nécessaires (connaissances, compétences, temps, etc.) pour faire face à ces évolutions. En retenant la grille des tensions de rôles, nous caractérisons les tensions que connaissent les agriculteurs dans l’exercice de leur activité. L’étude du discours de 22 éleveurs et producteurs laitiers met en évidence, pour les deux filières, la présence de tensions de rôles et des questionnements autour du positionnement à adopter. Les tensions concernent les choix de mise en marché (canaux, vente), la manière d’atteindre les objectifs et sont fortement liées aux aspects économiques et à l’évaluation des résultats.Mots-clés : tensions de rôle, bien-être au travail, agriculture locale, canaux courts de distribution, stratégie collective.

International audience

This study investigates whether the investor attention to the fossil fuel divestment (FFD) movement is related to the stock returns on firms involved in extracting fossil fuels. Three complementary indicators of investor attention to the FFD movement are considered: (1) the U.S. weekly Google Search Volume Index on the topic "fossil fuel divestment," (2) the U.S. weekly media coverage of fossil fuel divestment, and (3) the number of weekly visits to the "fossil fuel divestment" page on Wikipedia. Based on a sample of weekly returns on 1,850 U.S. firms over the period 2012-2020, our econometric estimations report a positive relationship between investor attention to FFD and excess stock returns for U.S. fossil fuel-related firms. Therefore, contrary to what the FFD campaigners might expect, the stigmatization of the fossil fuel industry does not drive down the stock returns on fossil fuel-related firms.

International audience

Le developpement economique dans les zones rurales est au cœur de bien des politiques publiques. Comment stimuler le tissu local et remettre du dynamisme dans des zones rurales a faibles populations et vigueur commerciale limitee ? Une zone agricole de moyenne montagne auvergnate tente de relever ce challenge en proposant de bâtir une demarche collective parmi des producteurs agricoles. Le choix des circuits courts permettant d’accroitre ses marges est une option interessante pour qui sait s’organiser et etre efficace dans ce mode de distribution. Les questionnements des producteurs mettent en evidence l’importance d’un design logistique sur mesure servant les interets de toutes les parties prenantes. Mobilisant une demarche d’etude qualitative en recherche-intervention, les chercheurs mettent en relief une organisation logistique coherente des circuits courts dans le territoire. Pour obtenir cette organisation, il faut prendre en compte les specificites geographiques du territoire, les contraintes de chacune des filieres, les organisations logistiques deja presentes et les attentes des acteurs du territoire. Les differents va-et-vient avec eux ont conduit a la construction d’un modele organisationnel porte par la collectivite, optimisant la logistique, et par deux solutions techniques permettant de repondre aux enjeux de tous. Au-dela des aspects techniques, ce projet a permis aux acteurs du territoire de se projeter dans davantage de cooperation, en preservant les interets individuels de chacun.

International audience

International audience

International audience

International audience

International audience

International audience; The pipeline is one of the most reliable and economical modes of transport. It is mainly used for petroleum products transportation over long distance. In this paper, we are interested in the multiproduct pipeline network scheduling problem in the context of mining industry. The considered pipeline network is part of OCP's pipeline network for the transportation of phosphate products. A MILP model based on continuous time and volume batch formulation is proposed. It aims to schedule a set of batches to be transported from the main pipeline to intermediate storage groups before delivered to Clients using secondary pipelines. Each batch can be composed of several blocks. The objective is to maximize the main pipeline utilization rate with smallest number of blocks to satisfy all clients’ demands. A set of short-term plan horizon instances are generated and the results show that the proposed model gives effectively optimal or near-optimal solutions of these instances.

International audience