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International audience; This paper investigates causal relationships between management control system (MCS) practices and performance in French Riviera hotels. The current literature presents mixed and contradictory findings regarding the relationships between delegation, performance measurements in incentive systems, and performance, both non-financial and financial. We argue that taking complexity into account when studying such relationships is hence of prime importance. In addition, our analytical method relies on the state of the art, relying on the tandem use of PLS-SEM and fsQCA. Moreover, to the best of our knowledge, it is one of the first to extend a prior PLS-SEM analysis by a partial least-squares prediction-oriented segmentation (POS). Our findings highlight some very different pathways to hotel financial performance and the influence of the hotel customer orientation in this context. Those findings contribute to the literature on performance and the hospitality industry and highlights managerial implications related to the design of effective MCS practices.

International audience

When subordinates have suffered an unfairness, managers sometimes try to compensate them by allocating something extra that belongs to the organization. These reactions, which we label as managerial Robin Hood behaviors, are undertaken without the consent of senior leadership. In four studies, we present and test a theory of managerial Robin Hoodism. In study 1, we found that managers themselves reported engaging in Robin Hoodism for various reasons, including a moral concern with restoring justice. Study 2 results suggested that managerial Robin Hoodism is more likely to occur when the justice violations involve distributive and interpersonal justice rather than procedural justice violations. In studies 3 and 4, when moral identity (trait or primed) was low, both distributive and interpersonal justice violations showed similar relationships to managerial Robin Hoodism. However, when moral identity was high, interpersonal justice violations showed a strong relationship to managerial Robin Hoodism regardless of the level of distributive justice.

International audience; This article studies CSR (Corporate Social Responsibility) practices in the African context through the culturalist perspective and Pasquero’s (2005) model, using discursive analysis. Data were collected from 2017 to 2020 through eight semi-structured interviews with the CSR managers of MNCs (MultiNational Corporations) as well as through 38 internal and 63 external documents. Our results highlight how the Malagasy cultural context shapes the conception of CSR as a social convention and a set of operational practices. Our data also reveal the mechanisms by which CSR practices are embedded in the Malagasy cultural milieu, for example in relation to the values of fihavanana and tolo-tanana. This paper also presents a processual analysis of the negotiations and interactions between discourse, culture, cognitive process and CSR practices at work in the specific cultural context of Madagascar, where philanthropic and solicitude seem to correspond to a priority expectation from the stakeholders. Eventually, we discuss our results in light of the two components of modern CSR (i.e., philanthropy and caring) and the two cultural pillars (i.e., individualism and democratic pluralism) of Pasquero (2005, 2013) identified in our data.; Cet article examine les pratiques de RSE (Responsabilité Sociale de l’Entreprise) en contexte africain sous le prisme de l’approche culturaliste et les composantes de la RSE moderne de Pasquero (2005), et ce à travers une analyse discursive. Les données ont été collectées de 2017 à 2020 à travers huit entretiens semi-directifs de huit responsables RSE de FMNs (Firmes MultiNationales) ainsi que 38 documents internes et 63 documents externes. Nos résultats mettent en avant la manière dont le contexte culturel malgache façonne la conception de la RSE, en tant que convention sociale et ensemble de pratiques opérationnelles. Nos données dévoilent aussi les mécanismes par lesquels les pratiques de RSE s’inscrivent dans le milieu culturel malgache, par exemple en lien avec les valeurs du fihavanana et du tolo-tanana. Cet article présente également une analyse processuelle des négociations et des interactions entre discours, culture, processus cognitif et pratiques de RSE à l’œuvre dans le contexte culturel spécifique à Madagascar où la philanthropie et la sollicitude semblent correspondre à une attente prioritaire des parties prenantes. Nous discutons enfin nos résultats à la lumière des deux composantes de la RSE moderne (i.e. philanthropie et sollicitude) et des deux piliers culturels (i.e. individualisme et pluralisme démocratique) de Pasquero (2005, 2013) identifiés dans nos résultats.

Cette étude vise à identifier les enjeux de la communication externe relative à la signature d’Accords-Cadres Internationaux (ACIs) négociés entre multinationales et Fédérations Syndicales Internationales (FSI). Elle se base sur une étude qualitative reposant principalement sur 59 entretiens semi-directifs menés auprès d’entreprises françaises signataires d’ACIs. Les résultats montrent que la communication externe sur ces accords s’inscrit dans des logiques de coopération et de légitimité qui, de par les multiples tensions sociales qu’une telle communication suscite, se solde par une communication prudente revendiquée par les multinationales du fait des risques qu’elle peut générer., The aim of this paper is to identify the issues of external communication related to the signing of International Framework Agreements (IFAs), negotiated between multinationals and Global Union Federations (GUF). It is based on a qualitative study which mainly comes from 59 semi-structured interviews conducted with French companies that have signed IFAs. The results show that external communication on these agreements is part of logics of cooperation and legitimacy which, because of the multiple social tensions that such communication generates, results in a cautious communication claimed by multinationals because of the risks that it can generate., Este estudio pretende identificar los retos de la comunicación externa relacionadas con la firma de los acuerdos marco internacionales (AMIs) negociados entre las multinacionales y las federaciones sindicales internacionales (FSI). Se apoya en un estudio cualitativo basado principalmente en 59 entrevistas semiestructuradas a empresas francesas que han firmado AMI. Los resul¬tados muestran que la comunicación externa sobre estos acuerdos forma parte de lógicas de cooperación y legitimidad que, por las múltiples tensiones sociales que dicha comu¬nicación genera, da lugar a una comunicación cautelosa reclamada por las multinacionales por los riesgos que puede generar.

International audience; The aim of this article is to analyze the role of mobile technologies (MT) on employees’ well-being and technostress. Two research questions are considered: (1) To what extent do employees perceive these technologies as additional job demands and/or resources in their daily work? (2) How does the combination of demands and resources given by MT influence well-being, stress and performance at work? To answer these questions, a qualitative study was conducted within La Poste group that introduced MT for its commercial departments. The results show that this kind of devices is perceived as resources by individuals and improve their well-being at work. At the same time, and independently, they generate techno-overload and techno-invasion in private life, increasing the level of stress to which the individual may be exposed. From a theoretical perspective, this study documents the disconnection between well-being at work and technostress. Both concepts can be fostered independently and simultaneously by the introduction of MT, namely through addictive behaviors. Based on our results, we develop a job demands-resources model (JD-R) adapted to such an introduction and formulate a set of research propositions.; L’objectif de cet article est d’étudier l’influence des technologies nomades (TN) sur le bien-être et le stress des individus au travail. Deux questions de recherche sont envisagées : (1) Dans quelle mesure les individus perçoivent-ils ces technologies comme des exigences et/ou des ressources supplémentaires dans l’exercice de leur travail ? (2) Comment la combinaison des exigences et ressources liées aux TN influence-t-elle le bien-être, le stress et la performance au travail ? Pour répondre à ces questions, une étude qualitative a été menée au sein du groupe La Poste ayant introduit des TN pour ses directions commerciales. Les résultats montrent que ces dernières sont d’abord perçues comme des ressources par les individus, et entrainent une amélioration de leur bien-être au travail. Dans le même temps et indépendamment, elles engendrent une surcharge de travail et une invasion de la technologie dans la sphère personnelle, influençant le niveau de stress auquel peut être confronté l’individu. Sur le plan théorique, l’article met alors en exergue la déconnexion entre bien-être au travail et stress technologique, les deux pouvant émerger indépendamment lors de l’introduction de TN, à travers des comportements d’addiction. Nous développons grâce aux résultats un modèle job demands-resources (JD-R) adapté à ce contexte et construisons un ensemble de propositions de recherche émergeant de notre cas.

National audience; As one promise of transformational leadership (TFL), it inspires public servants to perform beyond expectations and embrace needed change. However, it remains unclear whether TFL is linked to reduced stress and exhaustion or whether ‘performance beyond expectations’ comes at the expense of followers’ increased stress. In line with the ‘too-much-of-a-good-thing’ effect, this article contributes to our understanding of leadership in public organizations by investigating the curvilinear effect of TFL on emotional exhaustion through interpersonal relationships with the leader (LMX). The results based on a two-wave study of 806 French police officers support the expectation of a curvilinear relationship.

National audience; This article provides a formal model of the value creation-appropriation dilemma in coopetition for innovation, that is, alliances among competing firms. The model determines the levels of cooperation that maximize the profit of each firm in an innovative coopetition agree¬ment regardless of the number of firms and their respective budget endowments dedicated to the coopetitive project. We answer the following questions: within an innovative coopetition agreement, will the partners cooperate more or less when their budget endowments change? What is the impact on profit? When is it profitable to accept a new partner into the agreement? What happens to the remaining firms when a partner withdraws from the agreement? We show that when the coopetitive budget of the focal firm increases, the focal firm allocates a larger part of this budget to value creation activities and increases its profit. In contrast, when a partnering firm increases its coopetitive budget, the focal firm reduces its budget for value creation activities to maintain a sufficient budget for value appropriation activities. We also show that the addition of a competitor with a large coopetitive budget to the innovative coopetition agreement decreases the cooperation of the focal firm but increases the profit of the initial partnering firms. In contrast, the exit of a partnering firm with a large coopetitive budget from the agreement intensifies the cooperation among the remaining firms but reduces their profit. competing firms. The model determines the levels of cooperation that maximize the profit of each firm in an innovative coopetition agreementregardless of the number of firms and their respective budget endowments dedicated to the coopetitive project. We answer thefollowing questions: within an innovative coopetition agreement, will the partners cooperate more or less when their budget endowmentschange? What is the impact on profit? When is it profitable to accept a new partner into the agreement? What happens to the remainingfirms when a partner withdraws from the agreement? We show that when the coopetitive budget of the focal firm increases, the focal firmallocates a larger part of this budget to value creation activities and increases its profit. In contrast, when a partnering firm increases itscoopetitive budget, the focal firm reduces its budget for value creation activities to maintain a sufficient budget for value appropriationactivities. We also show that the addition of a competitor with a large coopetitive budget to the innovative coopetition agreementdecreases the cooperation of the focal firm but increases the profit of the initial partnering firms. In contrast, the exit of a partnering firmwith a large coopetitive budget from the agreement intensifies the cooperation among the remaining firms but reduces their profit.

Artificial intelligence (AI)-powered autonomous vehicles (AVs) are one of the most highly anticipated technological advancements of our time, with potentially wide-ranging social implications in terms of driver/passenger safety, equity and environmental aspects. However, most consumers feel reluctant towards the adoption of AI-powered AVs. To analyse user acceptance of AI-powered AVs, we need to understand the related psychological, social and cognitive factors. To do so, we established a conceptual model based on the technology acceptance literature and considered how performance and effort expectancy, social recognition, hedonism technology security and privacy concerns influence both technology trust and user well-being as mediators that subsequently influence the behavioural intention of the use of AI-powered AVs. We used user innovativeness as a moderator, and we performed a survey in France. Our results from the structural equation modelling largely support the positive relationship between the behavioural intention to use AI-powered AVs and performance-/effort expectancy, social recognition, well-being, hedonism and technology trust, as well as security. On the other hand, privacy concerns negatively influence technology trust.

Quel role l’expert-comptable (EC) peut-il jouer dans l’exploitation de l’intelligence collective (IC) par le crowdlending, et a quelles conditions ? Cet article s’appuie sur une etude de cas approfondie d’une tentative inaboutie d’exploiter l’IC grâce a l’expertise-comptable dans le cadre d’un partenariat entre une plateforme de crowdlending et l’Ordre des Experts-Comptables. Nos resultats decrivent certaines actions de l’EC permettant d’activer diverses fonctions de l’intelligence collective sur les forums, en amont et en aval de la collecte. Mais l’article revele aussi deux facteurs organisationnels d’echec de l’exploitation de cette ressource : le non-respect d’un principe de co-dependance et l’hypocrisie organisationnelle. Cette analyse nous conduit a proposer un modele elargi de co-dependance entre plateforme, porteurs de projet, foule et experts-comptables dans le crowdlending, permettant une « ingenierie » de l’intelligence collective, c’est-a-dire son expression, sa transformation et son exploitation.

International audience; Les formations à l’entrepreneuriat auprès des étudiants se développent rapidement, soutenues par les pouvoirs publics qui y voient un levier d’insertion professionnelle. L’enquête Génération 2010 du Céreq permet de montrer que les étudiants de niveau Bac + 5 ayant bénéficié d’un dispositif de formation à l’entrepreneuriat en 2010 ont plus de chances de s’installer à leur compte au bout de trois ans et, sinon, d’avoir plus souvent un projet concret allant dans ce sens. Un effet positif de ces formations est également observé sur la stabilité d’emploi et les salaires obtenus, montrant que ces compétences entrepreneuriales, d’innovation et d’initiative sont appréciées des employeurs. Mais ces résultats ne sont pas exempts d’effets de sélection dans le sens où ces formations attirent des étudiants possédant déjà un certain potentiel entrepreneurial. La généralisation de ces formations à tous les étudiants est donc un enjeu dont l’évaluation nécessitera de disposer de nouvelles données.

International audience; Cette recherche repose sur un récit narratif de mise en œuvre puis d’abandon d’une démarche de reporting intégré au sein d’un grand groupe français. Le cas est singulier dans la mesure où, d’une part, le groupe est l’un des premiers à avoir initié une démarche de reporting intégré bien avant l’existence du cadre conceptuel de l’IIRC et, d’autre part, il a fini par l’abandonner après quelques années d’utilisation pour différentes raisons. En effet, malgré un investissement de plusieurs années dans la démarche, les résistances au changement en interne, la difficulté de mobiliser les parties prenantes en amont du processus et l’empilement réglementaire en matière de RSE ont conduit le groupe à abandonner la publication de son rapport intégré. En mobilisant le concept de normativité, nous analysons ce retour en arrière comme le résultat d’un bricolage organisationnel résultant de la difficulté à concilier la mise en œuvre d’actions concrètes en matière de RSE (par une réelle actionnabilité du rapport intégré qui ne représente alors qu’un moyen) avec des impératifs réglementaires et organisationnels promouvant essentiellement une approche purement informationnelle de la démarche de reporting RSE (par l’auditabilité du rapport intégré qui devient une fin en soi).

Can platforms close the governance gap in the sharing economy, and if so, how? Through an in-depth qualitative case study, we analyze the process by which new regulation and self-regulation emerge in one sector of the sharing economy, crowdfunding, through the actions of a meta-organization. We focus on the principal French sectoral meta-organization, Financement Participatif France (FPF—Crowdfunding France). We show that this multi-stakeholder meta-organization not only closed the governance gap through collective legal, ethical, and utilitarian work but also preceded and shaped the new market. We present a hybrid governance approach combining (a) soft multi-agency regulation, (b) self-regulation through a process of “partial meta-organizing”, and (c) direct civil society participation. We expand the literature by highlighting features of platforms’ partial meta-organizing and by identifying conditions for successful joint regulation and self-regulation of the sector. This study was funded by laboratory of excellence ReFi, of heSam University (Grant No. ANR-10-LABX-0095) and by Agence nationale de la Recherche (Grant No. ANR-11-IDEX-0006-02).

This paper introduces the construct of commitment to an organizational career (COC). Conceptualized as a specific form of goal commitment, COC reflects an individual’s commitment to the goal of pursuing a long and successful career in an organization. We developed a 5-item measure of COC and examined its validity and reliability in four studies involving employees from diverse organizations and occupations (Ns = 312, 187, 199, 309). We explore COC’s distinctiveness from related constructs, including organizational commitment components (i.e., affective, normative, and continuance subdimensions) and career commitment, as well as its ability to predict turnover intention and voluntary turnover. Finally, we examine COC’s antecedents and specify boundary conditions to its relationship to turnover. Overall, results support the reliability and validity of the COC measure. We discuss how COC contributes to generate promising research avenues for the careers and commitment literatures.

National audience; Theory and conventional wisdom suggest that progressive reduction of feedback-seeking behavior (FSB) during entry is indicative of work adjustment. We argue that a downside of this process is that newcomers’ social integration and acculturation may be weakened. This suggests declining levels of FSB may result in decreased organizational commitment across time and ultimately greater turnover likelihood. These predictions were examined in two longitudinal studies (Study 1, N = 158; Study 2, N = 170) among newcomers. In both studies, FSB by supervisor inquiry was found to decline across time, and the decrease in FSB preceded a steeper decline in affective organizational commitment. In Study 1, the decline of commitment also resulted in a steeper decrease in FSB. Study 2 further found the decline in commitment to mediate the relationship between the decrease in FSB and increased turnover intention. Finally, increased turnover intention mediated the relationship between the decline in commitment and increased turnover the following year. Bridging research on FSB and organizational commitment, these findings shed new light on the influence of the dynamics of FSB on newcomer turnover.

Coopetition, i.e., cooperation between competing actors, has become a pervasive strategy for innovative firms. The primary focus of studies investigating coopetition centers on inter-firm relationships, highlighting the benefits, limits and configurational patterns of cooperative relationships between competing firms. Only a small, emerging group of studies seeks to extend the concept to the intra-firm level, stressing the existence and effects of competition and cooperation between units that are part of the same organization. This paper contributes to this latter group by investigating the effects of internal coopetition on knowledge and innovation sharing and highlighting the fundamental role of knowledge brokers in managing the resulting tensions. Based on a qualitative case study of the video game publisher Ubisoft, we stress how the tensions raised by internal coopetitive settings limit knowledge sharing between units, and we analyze the mechanisms through which the knowledge broker helps to overcome these limits. We identify three main functions of this knowledge broker that allow the promotion of knowledge and innovation transfer to occur between coopeting units: (1) protecting the unit’s competitive advantage by introducing a lagging principle in the transfer process, (2) reducing sharing costs by standardizing innovative solutions, and (3) enhancing awareness of and trust in innovative solutions by centralizing knowledge diffusion.

In our empirical study, we'd like to analyze the case of many traditional retailers around Europe with a view of competition with other on-line traders and distributors, the objective is to understand if using law and management strategy, using business legal strategies like patent or brands or other legal strategies (legal monopoly etc…) helps the traditional retailers to compete again the 100% online retailers, by developing among other a multichannel protected distribution.

International audience; The success of a cooperative endeavor among partners depends in great part on the management control tools that guide their inter-organizational relationships. In this paper, we focus on how management control tools mediate, shape and construct inter-organizational relationships within a horizontal network of partners having different interests. Cooperation in this type of network might well be tenuous at times, and thus our objective is to explore how these tools are able to maintain and even strengthen the interactions of network organizations over the long term. We conducted an empirical intervention on the implementation of a balanced scorecard in five incubators in the same network. The findings show that cooperation can be maintained over time with the support of a management control tool combining characteristics of both an inscription and a boundary object. The strong visual power of the tool as an inscription encourages and facilitates interactions and cooperation between organizations, whereas its interpretive flexibility as a boundary object helps resolve controversies arising from the organizations’ diverging interests. This results in the reinforcement of cooperation and its maintenance over time.

International audience; This study examined the adaptive behaviors of team managers (TMs) in the fight against technostress inthe information and communication technology (ICT) environment. Based on the opinions of employeesand experts, companies use exchanges, coordination, cooperation, and communications betweenemployees and TMs as strategies for dealing with complex and stressful situations. These strategies arecommunicated to TMs as adequate and operational adaptive strategies, and employees then apply them.We focused on socio-technical (ST) theory, which is “an approach to complex organizational work designthat recognizes the interaction between people and technology in the workplace” (Hughes et al. 2017). Long(2013) defines “socio-technics” as the interdependence of an organization or society’s social and technicalaspects. Thus, “contextual dependencies inherent in [an] ST system mean that interactions among allelements within that system contribute to shaping the whole” (Sadok and Bednar 2017). Although manystudies explore certain organizational aspects of the impact of work tasks and the effects of job roles,cultural deference, volition, and responsibility within an organization, the stakeholder perspective is largelyignored. Therefore, this study focused on a certain class of stakeholders (Coakes and Elliman 1999)—TMs—to bridge this literature gap. Primarily, this study answered the following questions regarding TMs: (1) Whatadaptive strategies do TMs adopt to manage technostress levels in an interactional environment? and (2)What coping strategies do TMs choose, given the type of coping identified?Theoretically, the study was conducted in the context of ICT management using “interdependence”(Deutsch 1973) and leader-member exchange (LMX) concepts, where information overload andtechnostress affect TMs (Graen and Cashman 1975). Subordinates also influence their superiors in thehierarchy of power (Blackburn, 1981); theirs is an interpersonal power relationship wherein TMs andemployees depend on each other. This allowed us to describe the processes used by TMs and employees todevelop various behavioral interdependencies in their respective roles. Rather than a single common typeof relationship or exchange, managers develop different ones with each subordinate (Graen and Cashman1975; Liden and Graen 1980). To express the differential relationships stemming from resource restrictionswithin a company, Dansereau et al. (1975) employed the vertical dyad linkage approach, a theory that dealswith the individual and dyadic relationships formed between leaders and their subordinates.We conducted an empirical multiple case study to identify types of coping strategies and adopt interactionalanalysis, as we were interested not only in the individuals but also the interactions of this dyad’s elementsthat help managers address technostress’s negative effects.

Managers are currently facing the challenge of information and communication technology (ICT) diversification from a managerial perspective and because of their role as an intermediary between employees and the organization. The purpose of our research is to examine the specificity of "technostress" experienced by proximity managers (PM). We develop the following research questions: What are the factors that create technostress and role stress among PMs? How do the creators of technostress influence the performance of PMs? The data were collected through questionnaires distributed to the PMs (managers or team managers) of organizations that extensively use ICT to perform their professional tasks. The return rate is almost 40%. We believe that what we consider to be the technostress creator, role stress, and PMs' performance are significantly linked. Therefore, role stress emphasizes that technostress creators negatively influence the performance of PMs when the level of role stress increases., Les gestionnaires sont actuellement confrontés au défi de la diversification des technologies de l'information et de la communication (TIC) d'un point de vue managérial et en raison de leur rôle d'intermédiaire entre les employés et l'organisation. Le but de notre recherche est d'examiner la spécificité de la «technostress» vécue par les managers de proximité (PM). Nous développons les questions de recherche suivantes: Quels sont les facteurs qui créent un stress technologique et un stress de rôle chez les PM? Comment les créateurs de technostress influencent-ils la performance des PM? Les données ont été collectées au moyen de questionnaires distribués aux PM (managers ou chefs d'équipe) des organisations qui utilisent largement les TIC pour accomplir leurs tâches professionnelles. Le taux de retour est de près de 40%. Nous pensons que ce que nous considérons comme le créateur de technostress, le stress de rôle et la performance des PM sont étroitement liés. Par conséquent, le stress de rôle souligne que les créateurs de technostress influencent négativement la performance des PM lorsque le niveau de stress de rôle augmente.

International audience

National audience; In the context of localized unemployment rates in France, we study the issue of spatial econometric model prediction for suratal data, applying the prediction formulas collected and derived in Goulard et al. (Spatial Economic Analysis, 12(2-3), 304-325, 2017), (2017). To model regional unemployment by accounting for local interactions, we estimate several spatial econometric model specifications, namely the spatial autoregressive sar and SDM models, as well as the SLX model. We consider both types of predictions, namely, in-sample and out-of-sample prediction. We show that prediction can be a complementary method to test procedures for model comparison.; Dans le contexte des taux de chômage localisés en France, nous étudions la question de la prédiction des modèles économétriques spatiaux pour les données suratales, en appliquant les formules de prévision recueillies et dérivées dans Goulard et al. (Spatial Economic Analysis, 12(2–3), 304–325, 2017), (2017). Pour modéliser le chômage régional en tenant compte des interactions locales, nous estimons plusieurs spécifications du modèle économétrique spatial, à savoir les modèles sar et SDM autorégressifs spatiaux, ainsi que le modèle SLX. Nous considérons les deux types de prédictions, à savoir, la prédiction dans l’échantillon et la prédiction hors échantillon. Nous montrons que la prédiction peut être une méthode complémentaire aux procédures de test pour la comparaison des modèles.

International audience; The ubiquitous use of ICT can create “techno-stress.” The purpose of the research is to examine the case of the specificity of the techno-stress phenomenon of local managers. The authors develop their research questions on the factors that create the techno-stress and the role stress of the proximity manager. How do the creators of techno-stress influence the performance of the proximity manager? Techno-stress creative factors of the managers have been adjusted thanks to the factorial analysis. The authors believe that 1) the role stress of local managers can be explored by ambiguity and role proximity, and 2) the creator of techno-stress negatively influences the performance of the managers of proximity by role stress.

National audience; Knowing what to believe in the context of COVID-19 is challenging. Conflicting narratives from an array of prominent sources make distinguishing what is true and false difficult. This research examines how a preference for a source of information influences one’s truth judgments about controversial COVID-related statements. An early positive or negative evaluation of a public figure causes individuals to distort their truth judgments in the same direction as their preference. Interestingly, this truth distortion tends to increase linearly with a series of repeated controversial statements. Namely, most people tend to maintain their early preference and increasingly distort their evaluation of truth to make it fit the narrative of the source. Overall, this research provides insights into the process by which polarization occurs; that is, it demonstrates how people come to strongly believe in unsubstantiated claims over time, while others come to strongly reject the same information.

PurposeThis paper highlights the emergency budgetary measures taken by the French government in response to the COVID-19 pandemic health crisis and identifies some of the key political, economic, social and environmental factors and consequences associated with those measures.Design/methodology/approachThe authors conduct a thorough analysis of official reports, bills and academic and news articles related to the pandemic management in France. The authors’ analysis covers the period from January 24 to July 31, 2020.FindingsDespite previous austerity policies, France faced the health crisis with a very high level of debt, which has complicated the management of the COVID-19 crisis. Although significant, the response brought by the French government seems in the end to be rather choppy.Originality/valueThis paper highlights three elements of analysis that allow a better understanding of the budgetary management process in France. The authors first discuss the notion of budgetary flexibility. Then, they show that the growth of participatory budgets in local communities gives hope for a possible and much needed decentralization process implying a stronger commitment of citizens. Finally, they highlight a budgetary paradox; that is, massive funding of polluting industries versus ecological issues. These three elements of analysis all advocate the need for a deeper engagement among different levels of government and actors.

International audience; Les banques coopératives sont des organisations hybrides qui doivent concilier les valeurs concurrentielles du secteur bancaire et les valeurs solidaires du secteur de l’économie sociale et solidaire. Afin de comprendre la conciliation de ces paradigmes a priori incompatibles au sein de leurs pratiques de gestion, ce chapitre propose d’analyser, à travers la grille théorique de Boltanski et Thevenot, le discours des membres de trois banques coopératives régionales appartenant au même groupe bancaire. Les résultats montrent que des justifications liées au monde industriel, marchand et civique sont évoquées sans pour autant amener des conflits au sein de l’organisation. L’explication proposée ici est que la mise en avant d’un positionnement de proximité de la banque apporte de l’équivocité favorisant la cohabitation de plusieurs mondes de valeurs.

Intelligent machines do not really think ‘fast and slow’ as per dual-process models of human psychology, but this analogy can impact the decisions of various stakeholders. These stakeholders include engineers, user experience designers, regulators and ethicists, and the end users who interact with the machine. As a result of these overlapping uses of the Fast and Slow analogy, intelligent machines may display a complex pattern of behavior aimed at conveying or pretending that they are currently relying on their own version of Fast or Slow Thinking. Machines do not ‘think fast and slow’ in the sense that humans do in dual-process models of cognition. However, the people who create the machines may attempt to emulate or simulate these fast and slow modes of thinking, which will in turn affect the way end users relate to these machines. In this opinion article we consider the complex interplay in the way various stakeholders (engineers, user experience designers, regulators, ethicists, and end users) can be inspired, challenged, or misled by the analogy between the fast and slow thinking of humans and the Fast and Slow Thinking of machines.

While audit firms have traditionally been active in the control of accounting data, they are increasingly offering their services in other spheres, even though these are far from financial concerns. This is the case of the CSR Assurance market, which has been dominated by the accounting industry (and in particular the Big Four) for twenty years. Despite the efforts made by these professionals to institutionalize the CSR Assurance practice and legitimize their place, some researchers do not hesitate to question some of the "sacred cows" of auditing (Andon et al., 2015). Thus, this thesis seeks to gain a more detailed understanding of how financial auditors experience their legitimacy in this new field, even more when excluded from the Big Four elite. As a former financial auditor, I spent nine months working for two non-Big audit firms offering CSR auditing services in France between 2018 and 2019. Surprisingly, the data analysis highlights auditors with a strong need for their legitimacy recognition (Honneth, 2006) despite French political support, resulting at the individual level in a deep search for meaningfulness. Thus, it nuances the auditors' utilitarian image, still predominant in the academic literature. This doctoral work questions the desirability of the current audit system, driven by liberalism and transposed to CSR, generating strong disillusionment among professionals sensitive to CSR, likely to push them to disengage. The conversion of the audit function into an advisory function finally appears to be an effective means for these professionals to struggle for their recognition, and to compete with the Big Four., Si les cabinets d'audit ont traditionnellement une activité de contrôle des données comptables, ils proposent de plus en plus fréquemment leurs services dans d'autres sphères, pourtant a priori bien éloignées des préoccupations financières. C'est le cas du marché de la vérification des données sociales, environnementales et sociétales (RSE) publiées par les entreprises, dominé par l'industrie comptable (et en particulier les Big Four) depuis une vingtaine d'années. Malgré les efforts déployés par ces professionnels pour institutionnaliser la pratique de vérification RSE et rendre légitime leur place, certains chercheurs n'hésitent pas à remettre en question certaines des "vaches sacrées" de l'audit (Andon et al., 2015). Cette thèse s'attache ainsi à comprendre plus finement la manière dont les auditeurs financiers vivent leur légitimité dans ce nouveau domaine, d'autant plus lorsqu'ils sont exclus de l'élite des Big Four. Ancienne auditrice financière, la doctorante s'est immergée pendant neuf mois au sein de deux cabinets d'audit non-Big proposant des services de vérification RSE en France entre 2018 et 2019. De manière surprenante, l'analyse des données met en lumière des auditeurs ayant un profond besoin de reconnaissance de leur légitimité (Honneth, 2006) en dépit du soutien politique français, se traduisant au niveau individuel par une forte quête de sens. Elle permet ainsi de nuancer l'image très utilitariste des auditeurs, encore majoritaire dans la littérature académique. Ce travail doctoral questionne la désirabilité du système d'audit actuel, porté par le libéralisme et transposé à la RSE, générant chez les professionnels sensibles à la RSE de fortes désillusions susceptibles de les pousser au désengagement. La conversion de la fonction d'audit en une fonction de conseil apparaît finalement comme un moyen efficace pour ces professionnels de lutter pour leur reconnaissance, et ainsi de s'opposer à la fermeture sociale du marché de la RSE au profit des Big.

International audience; Gendered marketing is a pervasive trend, despite the public controversies it generates. Most of research so far has focused on the socialization-based perspectives of gendered marketing to explain this phenomenon. In this research, we ask the following instrumental question: which benefits can men and women derive from owning gender-typical variants of consumer goods? We propose that gender-typical products can act as the extended phenotype of human sexual dimorphism, broadcasting a cultural equivalent to the signals issued by biological, secondary sexual characteristics. Based on evidence showing that secondary sexual characteristics increase at-tractiveness and desirability, we predict that gender-typical products increase the attractiveness and desirability of their owners by acting as supernormal stimuli of sexual dimorphism. An internal meta-analysis across three studies confirms that consumers who own gender-typical products are mentally pictured as more physically attractive. We also find that owners of gender-typical products can be perceived as sexier, and more desirable partners.

National audience; Trials of contemporary work Contemporary work can be experienced as a succession of individual trials that are, however, related to broader and shared challenges. I suggest using Martuccelli’s concept of trial (2006; 2010) in order to better comprehend how radical and global changes are felt and lived locally, in everyone’s jobs, as well as how to face these trials individually and collectively. Following up on this concept introduction and possible uses, I offer several paths for research, notably in order to study how we could build more organized answers to the individual trials of contemporary work.

National audience; In situ observation methods have essentially been mobilized to study actors’ doings, but they have also been mobilized (through studies in the stream of situated action) to study cognition in these same organizational actors. The existing methodological designs have helped to enhance our knowledge of certain cognitive underpinnings, but they carry two limits: (1) they are deployed following a stacking logic, that is, by triangulation, which is more about compensating for the weaknesses of the component methods than uniting their strengths, and which has the pitfall of capturing cognition and action separately; and (2) they cannot capture all the situated and structuring facets of the cognitive underpinnings of action. Here we propose to overcome these barriers with the SCI design: S for shadowing, C for conversions, and I for an interview borrowing on the ‘interview to the double’ technique. This design is built in a synergy-guided effort that hinges on tightly meshing these three techniques together at fieldwork deployment. This articulation makes it possible to capture action and cognition together and to surface both the situated and structuring facets of cognition underpinning action. The SCI design is easy enough to deploy in fieldwork across a whole range of research settings.

International audience; Although scholars have thoroughly explored theories and practices of formal and informal governance for oceans, most of the research has concentrated on interactions among individuals, or organizations within a sector. The emerging literature from management science argues that meta-organizations, organizations which members are themselves organizations, and especially cross-sectoral meta-organizations, may be a critical concept for scientists, public decision makers, managers, local communities and other actors in ocean governance. A meta-organization's main attributes (i.e., bringing together different formal organizations, consensus-based decision making process, little to no hierarchy, diversity of membership, information-production and collective capacity building and self-regulation mechanisms) can foster critically necessary collaborative behaviors among competitors and across sectors. Here we review key concepts regarding meta-organizations, study six examples of meta-organizations in marine systems, and outline how these advances in management and policy could foster cooperation rather than competition within and among sectors in ocean governance. Meta-organization thinking therefore can help us understand, but also frame and encourage, cross-sectoral collective actions that are solutions-oriented.

International audience; As we take stock of our new responsibilities to the Journal of M@n@gement and its various contributors, from authors to reviewers, editors, and readers, we also acknowledge the broader challenges that science and society face today. Academic communities have multiplied critics about science’s ‘health’ and ethics in general, or those of management and organization studies in particular. From the institutionalization of imposter syndrome in our fields (Bothello & Roulet, 2019) and a pandemic of burnout (World Economic Forum, 2019), to increased scientific misconducts and threats on scientific integrity (Honig et al., 2018) and to the inadequacy of commercial scientific publishing models with the view of science as a global public good (Willinsky, 2005), academics individually and collectively face major struggles that even connect to wider challenges like climate change or ‘datafication’. In that context, we believe that we need to reflect upon, define, and identify means to achieve ‘sustainable academia’.

International audience; The issue of fake online reviews is increasingly relevant due to the growing importance of online reviews to consumers and the growing frequency of deceptive corporate practices. It is, therefore, necessary to be able to detect fake online reviews. An experiment with 1041 respondents allowed us to create two pools of reviews (fake and truthful) and compare them for psycholinguistic deception cues. The resulting automated tool accounted for review valence and incentive and detected deceptive reviews with 81% accuracy. A follow-up experiment with 407 consumers showed that humans have only a 57% accuracy of detection, even when a deception mindset is activated with information on cues of fake online reviews. Therefore, micro-linguistic automated detection can be used to filter the content of reviewing websites to protect online users. Our independent analysis of reviewing websites confirms the presence of dubious content and, therefore, the need to introduce more sophisticated filtering approaches.

L’objectif de cette etude est d’identifier les dimensions de la culture organisationnelle (Implication, Coherence, Adaptabilite, Mission) qui affectent la performance a la tâche et celle contextuelle par le biais de la motivation intrinseque au travail. Les resultats issus d’analyses de regression sur un echantillon de 300 salaries montrent que certaines dimensions de la culture organisationnelle sont positivement associees a la motivation intrinseque et a la performance au travail. Prenant egalement appui sur la demarche d’analyse des effets indirects d’Hayes (2013), l’analyse de nos donnees montrent que l’effet mediateur de la motivation intrinseque entre les sous-dimensions de la culture organisationnelle et la performance au travail depend du type de performance : performance a la tâche ou contextuelle. Cette etude devoile ainsi les mecanismes particuliers par lesquels la culture organisationnelle influence la performance au travail par le biais de la motivation intrinseque. Les contributions theoriques et manageriales sont discutees.

National audience

National audience; Au coeur même de la définition du marketing, la valeur perçue a fait l'objet de nombreuses recherches au cours de ces quarante dernières années. Cette production scientifique intense a également trouvé un écho attentif du côté des praticiens. Dans ce contexte, cet ouvrage présente un triple objectif. Il vise tout d'abord à proposer une vue structurée et actualisée des recherches menées autour de la valeur perçue.Il ambitionne également de démontrer les apports du cadre d'analyse de la valeur perçue pour traiter les problématiques marketing actuelles. Il souhaite enfin stimuler les recherches futures sur ce sujet. La problématique de la valeur est ainsi abordée dans cet ouvrage au travers de trois perspectives. Une première partie dresse un inventaire exhaustif des approches de la valeur en marketing puis aborde plus spécifiquement trois types de valeurs : la valeur de magasinage, la valeur de consommation et la valeur résiduelle.Une deuxième partie esquisse un cadre théorique général de la valeur en examinant les liens qu'elle entretient avec certains déterminants et conséquences : les coûts d'apprentissage, l'immersion, l'image-prix, les pratiques, la satisfaction et la fidélité. Enfin, une troisième partie a pour objectif de montrer l'intérêt de mobiliser la valeur perçue pour dénouer des problématiques managériales stratégiques ou opérationnelles en proposant des applications dans les secteurs de la presse, de la culture, du tourisme, de l'agro-alimentaire et du sport.

International audience

National audience; The present study aims to investigate consumers’ acceptance of and intention to reuse a chatbot in the context of automated customer service in the airline industry. In particular, we identify the most valuable factors that affect acceptance of an intention to reuse a chatbot by integrating the theoretical framework SERVQUAL. The main results show that reliability and perceived usefulness are the most important criteria that affect the intention to reuse the chatbot. Contrary to our expectations, empathy does not have any significant effect. The study suggests that in the case of an interaction with a chatbot for a purpose that may involve an economic transaction, customers prefer the chatbot for its utilitarian value, as reliability and usefulness are considered to be more important than empathy. Moreover, tangible elements play an important role in increasing the perceived ease of use.

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National audience; In this chapter, we present a very brief historical review of how the organizational justice literature evolved across five different justice “waves” with respect to the integration and treatment of time and temporal dynamics. Specifically, we demonstrate how the field has slowly but steadily evolved from a static research approach to a more dynamic and temporal-oriented study of fairness and justice. We provide specific examples of how researchers addressed time in each wave with respect to theory, methodology and empirical evidence. We then offer suggestions and recommendations for continuing on this trajectory; our research recommendations are organized according to fairness dynamics of different temporal scopes, varying in size from split seconds to lifetimes. This classification illustrates several exciting research avenues that together might even mark the field’s turn into the sixth wave of justice—i.e., the “temporal wave”.