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Dans cet article, nous analysons les conditions qui ont permis à une mode managériale, la lean production, de s’institutionnaliser. Par rapport au cycle de vie fréquent d’une mode managériale qui aboutit à son rejet, nous constatons que deux facteurs étaient absents : la réaction critique des travaux universitaires et la résistance collective des groupes d’acteurs négativement affectés par son introduction. Pour expliquer cette double anomalie, nous étudions les conditions d’élaboration et de réception de la thèse de la lean production sur la période qui précède et accompagne son institutionnalisation aux États-Unis. Cette analyse permet de mettre en exergue le rôle structurant joué par la privatisation et la marchandisation de la recherche universitaire américaine dans l’élaboration et la réception acritique de cette mode managériale. This article analyses the conditions that have allowed a managerial fashion, the lean production, to become institutionalised. By contrast with the usual lifecycle of a managerial fashion, which results in its rejection, we show that two factors were not present: the critical reaction of academic works and the collective resistance of groups of actors negatively affected by its introduction. To explain this double anomaly, we study the conditions of elaboration and reception of the thesis of lean production during the period that preceded and paralleled its institutionalisation in the United States. This analysis allows to highlights the structural role played by the privatisation and commodification of the North-American academic research in the uncritical elaboration and reception of this managerial fashion. En este artículo se analizarán las condiciones que llevaron a la institucionalización de una moda de gestión empresarial: la Lean Production. Con respecto al ciclo de vida clásico que hace que las modas de gestión clásicas se queden obsoletas, en este caso se ha podido constatar la ausencia de dos factores relevantes. Por un lado, se echa en falta una reacción crítica de parte de la investigación universitaria, mientras que por otro lado, faltó la resistencia colectiva en los grupos de actores afectados negativamente por su introducción. Para explicar esta doble anomalía hemos estudiado las condiciones de la elaboración y recepción de la Lean Production desde el origen de su institucionalización en los Estados Unidos. Este análisis permitirá poner de manifiesto el papel estructurador jugado por la privatización y la mercantilización de la investigación universitaria estadounidense en la elaboración y recepción acrítica de esta moda de gestión empresarial.

This paper provides a comparative analysis of different public accountability means used in the public sector - namely sustainability reporting, popular financial reporting and integrated reporting - in order to highlight their similarities and differences, and reflect on their development, with specific reference to the Italian context. In particular, we speculate about the practical and research implications of their emergence, through the lenses of accountability and managerial fad and fashion literature. The main novelty of the paper is that it is one of the first studies providing a comparative analysis of the three reporting tools debated both in practice and in research. We argue about their diffusion patterns, the commonalities and differences, which suggests different stages of evolution, different actors and forces at play. We provide some preliminary evidence on the risk that accountability innovations may end up just in a fad and fashion uptake, creating inefficiencies and not achieving the aims they are intended for. We also show how the available frameworks and standards have more in common than not, and that there is a risk of creating only new labels, without real innovation or improvement of public accountability.

This paper provides a comparative analysis of different public accountability means used in the public sector - namely sustainability reporting, popular financial reporting and integrated reporting - in order to highlight their similarities and differences, and reflect on their development, with specific reference to the Italian context. In particular, we speculate about the practical and research implications of their emergence, through the lenses of accountability and managerial fad and fashion literature. The main novelty of the paper is that it is one of the first studies providing a comparative analysis of the three reporting tools debated both in practice and in research. We argue about their diffusion patterns, the commonalities and differences, which suggests different stages of evolution, different actors and forces at play. We provide some preliminary evidence on the risk that accountability innovations may end up just in a fad and fashion uptake, creating inefficiencies and not achieving the aims they are intended for. We also show how the available frameworks and standards have more in common than not, and that there is a risk of creating only new labels, without real innovation or improvement of public accountability.

International audience; This article analyses the conditions that have allowed a managerial fashion, the lean production, to become institutionalised. By contrast with the usual lifecycle of a managerial fashion, which results in its rejection, we show that two factors were not present: the critical reaction of academic works and the collective resistance of groups of actors negatively affected by its introduction. To explain this double anomaly, we study the conditions of elaboration and reception of the thesis of lean production during the period that preceded and paralleled its institutionalisation in the United States. This analysis allows to highlights the structural role played by the privatisation and commodification of the North-American academic research in the uncritical elaboration and reception of this managerial fashion.; Dans cet article, nous analysons les conditions qui ont permis à une mode managériale, la lean production, de s’institutionnaliser. Par rapport au cycle de vie fréquent d’une mode managériale qui aboutit à son rejet, nous constatons que deux facteurs étaient absents : la réaction critique des travaux universitaires et la résistance collective des groupes d’acteurs négativement affectés par son introduction. Pour expliquer cette double anomalie, nous étudions les conditions d’élaboration et de réception de la thèse de la lean production sur la période qui précède et accompagne son institutionnalisation aux États-Unis. Cette analyse permet de mettre en exergue le rôle structurant joué par la privatisation et la marchandisation de la recherche universitaire américaine dans l’élaboration et la réception acritique de cette mode managériale.