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Responsabilité sociale des entreprises et présence d’investisseurs étrangers dans un duopole mixte
No full textInternational audienceThis article studies how the presence of foreign investors in the capital of a private firm modifies the optimal level of corporate social responsibility (CSR) in a mixed duopoly (public firm and private firm). The owners of the private firm have the possibility of offering their manager incentives in terms of social responsibility. The modes of competition in quantity (Cournot) and price (Bertrand) are analysed. We show that it is always in the private firm's interest to engage in CSR when competition between firms is less intense (Cournot). Conversely, in situations where competition is more intense (Bertrand), the private firm adopts a strategy of social irresponsibility (IrSE). Furthermore, the presence of foreign investors leads to a decline in the level of CSR when competition is less intense, whereas this presence makes it possible to limit irresponsible practices when competition is strong. Furthermore, compared with CSR, IrSE is a more profitable strategy for the private firm, but it leads to a decline in social well-being.Cet article étudie comment la présence d’investisseurs étrangers dans le capital d’une firme privée modifie le niveau optimal de responsabilité sociale des entreprises (RSE) dans un duopole mixte (entreprise publique et entreprise privée). Les propriétaires de la firme privée ont la possibilité d’offrir à leur manager des incitations en matière de responsabilité sociale. Les modes de concurrence en quantité (Cournot) et en prix (Bertrand) sont analysés. Nous montrons que la firme privée a toujours intérêt à s’engager dans la RSE lorsque la concurrence entre les firmes est moins intense (Cournot). A contrario, dans les situations où la concurrence est plus intense (Bertrand), la firme privée adopte une stratégie d’irresponsabilité sociale (IrSE). De plus, la présente d’investisseurs étrangers conduit à une baisse du niveau de RSE lorsque la concurrence est moins intense, alors que cette présence permet de limiter les pratiques irresponsables si la concurrence est forte. Par ailleurs, comparé à la RSE, l’IrSE est une stratégie qui est plus profitable pour la firme privée, mais elle conduit à une baisse du bien-être social
Innovation in lieu of compliance: Internal audit departments’ standardized and non-standardized knowledge sources
No full textInternational audienceThere is a substantial body of work on managerial innovations, but less attention has been paid to innovation in regulated professions such as internal audit. The aim of this paper is to identify the sources of knowledge on internal audit innovations. Our model is derived from the work on technological innovation, internal and external learning, search capabilities and related absorptive capacity (AC). We draw on AC theory to consider the arbitrage between standardized knowledge with low value for innovation and up-to-date knowledge which might lead to radical innovation. We exploit organizational theory to examine the effect of hierarchical pressure for compliance with standardized practices. Our econometric results support the idea that our technological innovation model can be applied to audit innovations. We confirm the existence and the dominant role of search activities for audit departments which are not simply innovation adopters and demonstrate the role of external knowledge sources for extending work on open innovation. We identify an adverse role of AC in relation to standardized knowledge which adds to the mixed results in the AC literature. By challenging the dominant view of auditing as purely compliant, we contribute to the emergent stream which considers internal auditing an innovative profession
Financial Market Paradigm Shifts and Consumer Financial Spinning
No full textInternational audienceThis article uses a humanistic paradigm and its four-drive theory as an analytical tool to signal occasional paradigm shifts from economistic, to humanistic, to predatory markets. In predatory market conditions (so-called “predatory mortgages,” for example), the drive to acquire may be distorted to generate dysfunctional financial behaviors, so that the markets then experience increased friction. We provide the results of an empirical study that differentiates predatory paradigms from non-predatory paradigms (either humanistic or economistic). Market agents in predatory markets build debt based on risky behaviors, disconnection from their needs, goals, and preferences, through the so-called “consumer financial spinning.” In stark contrast, consumers in non-predatory market conditions build debt based on deceit and disconnection alone. Our analysis may assist marketers at banking, financial, and regulatory organizations to reinforce the quality monitoring of their services through, for example, in-house surveys, and to better understand the risk of dysfunctional behaviors that borrowers may represent depending on which of the three market paradigms prevails
Resilience in times of war: how Ukrainian exporters enhance relational factors with foreign partners
No full textInternational audienceThis paper based on a qualitative exploratory research delves into the experiences of Ukrainian exporters amidst the unprecedented crisis caused by the war in Ukraine. Through 19 in-depth interviews with Ukrainian exporters, we aim to gain a deeper understanding of the pivotal role played by relational factors in anticipating, coping, and adapting to the challenges of this conflict. By adopting a relational capital perspective and examining the resilience process, this study contributes to the theoretical understanding of how exporting firms navigate hostile circumstances. First, our findings revealed a gap in assessing risks and developing contingency plans. Second, communication, mutual commitment, and trust emerged as critical relational mechanisms that exporters mobilize to cope with the adversities of war. Finally, we observe that cooperation not only acts as a coping practice but also as an adaptive mechanism that encompasses strategic transformation. Exporters who embrace cooperative strategies are better positioned to adapt their business models, explore new markets, and maintain their competitiveness in the face of ongoing conflict
Impact of Technological Advancements on Auditing of Financial Statements
No full textInternational audiencePurpose: This study sought to analyse the impacts of technological advances and innovations on auditing of financial statements.Design/Methodology/Approach: The research methodology is qualitative, drawing on interpretive and constructivist perspective. In doing so, answers the question of how the auditing has been impacted by information technology. It exercises content analysis on data gathered from corporate webpages of larger auditing firms predominantly the Big Four, Webinar organized by one of the Big four firms on October 2022, Data from 13th Ibracon Conference organized by Institute of Independent Auditors of Brazil in June 2023 and documents comprising the International Auditing Standards (ISA) and at the end categorizing analysis into templates. Findings: Show that the auditing has been technologically impacted by Computer Assisted Audit Techniques (CAAT) tools, Capacity building of the IT auditor, Artificial Intelligence in auditing, Deep learning in auditing and Emerging Technological impact of Continuous Auditing of Blockchain. Generally, auditing is technologically impacted in three manners, planning of an engagement, during the performance and during the reporting stages. Impact is also felt with the innovative technologies such as supervised-AI for data extraction and exception analysis. IoT, Drones monitoring with satellite imagery, Remote Sensing, Deep Learning and Robotic Process Automation. Practical Implications: Constituting the innovations being implemented at different paces by the auditing firms. However, ISA has not obliged the auditors to use this or that technology leaving them to their pace. To drive down innovation in auditing team, this study recommends that IS and IT expertise be incorporated in the financial auditing engagement team for appropriate development and not just treating them as expert service. Originality/Value: The study contributes to theories in as much as it provides relevant input/output for discussions of technological impacts on auditing to assist practitioners, regulators and policymakers
Email Overload: Investigating Technology-fit Antecedents and Job-related Outcome
No full textInternational audienceEmail is the communication application most widely used in organizations. Yet, email is associated with a number of negative aspects, most prominently 'email overload' - a phenomenon that is theoretically interesting but vexing in practice because it has proved intractable to manage. We problematize the current understanding of email overload as being due to lack of understanding of its technology fit-related antecedents and job-related outcomes, and then investigate how email overload is influenced by a lack of fit between the communication applications that the organization provides to individuals and those that (1) they want, and that (2) are suitable for their tasks. We hypothesize that such lack of fit leads to email by default, defined as the perception of email being used improperly, when other communication applications would be better suited. Email by default is then hypothesized to lead to email overload. We further investigate job-related outcomes of email overload. The hypothesized relationships are supported by our findings, based on data from a two-stage, multi-method empirical study in a large manufacturing organization. The paper theoretically broadens the scholarly discourse on email overload to include novel antecedents and outcomes in the ongoing quest to establish a more complete understanding of this phenomenon
On Neuroeconomics and its implications for social science
No full textInternational audienceMost economists are trained to use as if approaches also called instrumentalism. This approach has been introduced by Friedman in Essays in Positive Economics and implies that theories are not supposed to be realistic descriptions of decision-making but it is important that they provide good predictions. More precisely, if choices are consistent there exists a mathematical function that can be used to model their behaviour in a compact way. This, incidentally, also presupposes that theories can only be used to understand phenomena in a positive approach but not to infer value- judgments in a normative way. To put it more concretely, as the model has only predictive value, it can only be used to make..
Entrepreneurial intention among women entrepreneurs and the mediating effect of dynamic capabilities: empirical evidence from Lebanon
No full textInternational audiencePurposeEntrepreneurship institutions exhibit substantial gender discrimination despite worldwide efforts to decrease the phenomenon. The MENA area has a low percentage of women entrepreneurs since little is known about women’s desire to start their businesses. The authors use the theory of planned behavior (TPB) to explain what influences women's propensity toward entrepreneurship and what factors discourage them.Design/methodology/approachTPB is a psychological theory explaining how individuals act in certain situations. The authors created their database by using a systematic questionnaire. Overall, 350 women entrepreneurs contributed to their dataset. Finally, the authors used structural equation modeling to verify their hypotheses.FindingsThis study helps them to shed light to better understand the dynamics of Entrepreneurial Intention, in women from Lebanon. The authors do not find any relationship between lack of knowledge, funding, networking and entrepreneurial startup intention for Lebanese women. The role of dynamic capabilities in the entrepreneurial landscape of Lebanon, particularly for women, is substantially highlighted by the full mediation observed in the relationship between lack of knowledge and entrepreneurial start-up intentions. The findings discovered that these capabilities could fully mediate the negative impact of lack of networking on the intention to commence entrepreneurial ventures.Originality/valueThis research illustrates and explains how dynamic capabilities mediate the relationship between women entrepreneurs' challenges and their intention to start a business in the Lebanese context
Risk Assessment in Industrial Processes : A Recommender-System Approach
No full textInternational audienc