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1712 research outputs found
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The mediating effect of governance on audit culture, quality and control issues
No full textInternational audienceThis study investigates whether governance acts as a mediating factor between audit culture, audit quality, and internal control aspects by examining the factors contributing to effective governance. This study uses a quantitative research design; we collect primary data using a structured survey questionnaire. The study was conducted on responses received for 350 respondents and analysed using structural equation models. The results indicate that governance leadership mediates the relationship between audit culture, internal control, and audit quality to some extent. By emphasizing the importance of governance for audit culture and quality, regulators can develop effective policies to promote high-quality audits and financial reporting. Indeed, governance acts as a guiding force in an organization’s culture. Think of it as the compass that sets the direction and promotes transparency, accountability, and ethical behavior, thereby fostering a strong audit culture. Internal control, on the other hand, encompasses the policies, procedures, and practices that protect assets, ensure accurate financial reporting, and comply with regulations. Governance structures provide the framework within which internal control operates, overseeing its functions and establishing mechanisms for accountability and reporting. The results of this research have important practical implications for accounting and audit firms and regulators
Importer's involvement in new product development: a focus on motivational antecedents
No full textInternational audienc
Sponsored search advertising and inventory replenishment: a decision support framework for an online retailer
No full textInternational audienceAbstract Sponsored search advertising has steadily emerged as one of the most popular advertising tools in online retail. Customers prefer search results that appear on the top to those that appear lower and are willing to pay more for products/brands that appear higher on the search. Sponsored search has a higher conversion efficiency and impacts demand more endogenously through the ranking on the search page than traditional advertising. Online retailers (e-tailers) invest aggressively in bidding to ensure they are ranked high on the search pages. The dynamic nature of sponsored search entails a higher degree of inventory readiness, and e-tailers must dovetail their sponsored search advertising strategy to drive traffic with the level of inventory to avoid consumer disappointments due to stockouts. Extant research has not delved into this critical aspect of sponsored search advertising. We endeavor to solve this business problem for an e-tailer in a dynamic stochastic setting and provide a multi-threshold decision support framework based on different inventory levels. The policy identifies inventory levels: (i) at which a retailer should not place an order, (ii) her desired level of inventory, and (iii) a ceiling up to which no bids are placed. The e-tailer can use our proposed framework to derive an inventory based sponsored search advertising campaign that ensures synchronization between bids and inventory and increases profits. Our results show that customers’ sensitivity to the website’s search rank and variation in reservation price impact the e-tailer's inventory and sponsored search bidding decisions
Learning design thinking well: organizing (introductory) workshops for optimal participant experience
No full textInternational audienceA better understanding of the implementation of design thinking (DT) as a means to increase the assimilation of its practices is an important concern for R&D and innovation managers because more frequent use of DT practices raises organizational innovative capabilities. Introducing DT practices in workshops is a common, but also challenging approach to learning DT. Participants often have little to no prior encounters with the tools, techniques and principles used to practice DT and often mistrust or misinterpret the DT concept after a bad experience during the first exposure. For that reason, a suboptimal experience in introductory workshops can prevent or reduce the assimilation of DT practices. This study investigates how participant experience during first exposure as a vital precursor to the assimilation of DT practices can be improved via the organization of introductory workshops. We examine flow as the core experience measure in a quantitative‐inductive, quasi‐experimental study of two 3‐day DT workshops and compare periods with step‐by‐step acquisition of DT practices under guidance, periods of flexible, independent application of DT practices and periods of recovery. Our research employs a segmented time series analysis on more than 1100 real‐time observations collected with the experience sampling method (ESM). This study contributes to the scarce empirical research on improving the implementation of DT practices by indicating that a positive initial experience depends on workshop length, the logic of guided periods, the combination of guided and unguided periods, timing and type of recovery, as well as on team formation. Our results lead to five organizing principles, which can be used as testable propositions for future research, as well as in the planning and execution of (introductory) DT workshops
Comment se servir de l'art pour former au management ?
No full text*Depuis une vingtaine d’années, de plus en plus de structures ont été créées pour organiser des projets associant entreprises et artistes. On retrouve des agences comme Viarte, Mona Lisa ou Musa Decima, des associations nommées Tillt, Conexiones Improbables ou Mode d’Emploi, ou encore des collectifs à l’instar d’Art Thinking. Les liens entre art et entreprises semblent avoir été renforcés par l’influence de trois facteurs principaux. D’une part, les lois favorables au mécénat d’entreprise qui ont été votées dans presque tous les pays occidentaux. En France, il s’agit de la loi Aillagon de 2003. D’autre part, un discours managérial très favorable aux capacités de créativité a émergé. Enfin, la nécessité pour les artistes de trouver de nouveaux débouchés à leur activité leur a fait apparaître l’entreprise comme un lieu potentiel d’activité
Evaluating carbon removal : Integrating technical potential with environmental, social, governance criteria, and sequestration permanence
No full textInternational audienceClimate modeling suggests that achieving international climate goals requires a reduction in current CO2 emissions by over 90%, with any remaining emissions to be addressed through carbon dioxide removal (CDR) solutions. Sixteen CDR strategies are evaluated by integrating technical potential, environmental, social, and governance (ESG) criteria, along with sequestration permanence. This evaluation, conducted by ENGIE’s scientific council using an interdisciplinary Delphi panel methodology, proposes a “quality” measure for each technology. This measure combines ESG scores and sequestration timescales to rank and select the most promising solutions. The findings highlight the necessity for further research to understand and mitigate ESG impacts, aiming to inform both future research and current decision-making to support the effective and legitimate use of CDR strategies
My Disability Is Something We Use as a Strength" -Hero or Not Hero: Revisiting Critical Studies about Entrepreneurship
No full textInternational audienceCritical perspectives challenge the figure of the hero. Meanwhile, the scientific debate lacks a conceptual framework to define the hero characteristics. The objectives of this research are to present and extend the hero-matrix, to use entrepreneurs with disabilities (EWD) as a means to test the matrix empirically, and to shed light on what defines a hero in our current post-modernist context. To do so, we interviewed 20 EWD twice over the course of a year. Our results show that a hero is someone who successfully copes with seven injunctions relating both to himself or herself as a person, and to someone who interacts with others. Disability seems to increase the intensity of each criterion
Giving the benefit of the doubt: Investigating the insurance-like effect of CSR in mitigating negative employee reactions to psychological contract breach
No full textInternational audienceMany studies document employees’ value-creating reactions to perceptions of their organization's corporate social responsibility (CSR) initiatives. Unknown, however, is whether perceived CSR can have value-protecting effects by mitigating employees’ negative responses when they believe the organization's other actions harm their interests, as proposed by theory on the insurance-like effect of CSR. In this respect, we develop hypotheses about the moderating role of CSR-based moral capital, such that higher levels mitigate the effect of psychological contract breach (PCB) on employees’ negative assessment of the organization (i.e., corporate hypocrisy) and associated value-eroding responses (i.e., lower loyal boosterism and higher turnover intentions). In Study 1, we use data from time-lagged employee surveys. In Study 2, we conduct two experiments in a causal-chain design. The findings support nuanced hypotheses from our theorized model and provide new insights that contribute to the broader CSR literature on value-protection and insurance-like effects, micro-CSR scholarship, and PCB research
