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Hannah Arendt. Les dimensions de l’action et le jugement managérial (Chapitre 1)
International audienc
A neglected strategy of partial service termination and its impact on customers’ patronage
International audienceThis research introduces the strategy of partial service termination (PST) and its consequences on customers’ patronage. PST is a company’s strategy where the company decides to stop providing a service while maintaining the relationship with the customer; it represents an in-between strategy between other investigated strategies, like service demotion and service termination. Using longitudinal and archival data from 26,464 clients of a largeFrench insurance company, from 2014 to 2019, results show that PST exerts a negative effect on customers’ patronage. Build on justice theory, we explain that customers tend to restore justice after a PST by terminating their other contracts with the company, in the vein of “an eye of an eye and a tooth for a tooth.” Moreover, we find relationship length to play a protective effect here, as customers reduce less their patronage after a PST as theirrelationship is longer
La recherche comptable sur l’Afrique : état des lieux de la littérature internationale
International audienceLa recherche comptable sur l’Afrique est en constante progression dans la littérature internationale. Toutefois, cette recherche démeurre encore peu répandue. Cet article propose une revue bibliométrique de la littérature comptable sur l’Afrique. Nous analysons 171 articles de recherche comptable sur l’Afrique publiés dans 33 revues internationales comptables jusqu’au mois de Mai 2019 (39 années). Cette étude met en évidence une évolution et une concentration des recherches comptables sur l’Afrique sur ces 15 dernières années. Cependant, les recherches comptables sur l’Afrique ne representent que 0,7% des travaux publiés dans les revues académiques comptables. Les articles publiés sont principalement dans les autres domaines de la comptabilité (éducation, histoire, profession comptable, etc.), en comptabilité financière, et en audit. La plupart des travaux adoptent des méthodologies d’archives et des études de terrain. D’un point de vue théorique, quasiment 2/3 des travaux de recherches comptables sur l’Afrique mobilisent des théories de façon explicite et 1/3 des travaux n’explicitent pas les théories utilisées. Les théories mobilisées sont principalement institutionnelles, contextuelles et positivistes. Enfin, sept (7) pistes pour des recherches futures sont proposées
Neoliberalism by Stealth? The Impact of the 2017 Labour Reforms on Union Influence and Social Dialogue in France
International audienc
Self-compassion and savouring buffer the impact of the first year of the COVID-19 on PhD students' mental health
International audienc
Workers' Rites: Ritual Mediations and the Tensions of New Management
International audienceScholarship has highlighted tensions arising from the "new management ideology", an attempt to infuse formal organizations with community, informality and equality. Proposals to "liberate" companies have been received with a mix of skepticism and hope for their emancipatory possibilities. While the tensions arising from such proposals are known, less work examines the practices by which they are mediated in the workplace. Taking a ritual perspective, we argue that rituals' unique capacity to mediate oppositions makes it a powerful tool in the new management toolbox. Examining a liberated enterprise initiative in a French multinational company, we analyze how rituals structure, disavow, segment or maintain organizational tensions. While rituals constituted neo-normative controls, we also discuss the emancipatory possibilities for rituals in holding open unreconciled tensions and preventing closure. We discuss the implications for understanding neo-normative control through rituals, outlining a future research agenda for the study of rituals in new management