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Redefining value(s) to understand social enterprises’ business models
International audienceThrough the exploration of value theories, this conceptual papers aim at proposing conceptualizations of ‘value’ that could serve as a basis to theorize social business models. Preliminary conclusions suggest that we should separate monetary value, use value and social value
A large-scale test of the effects of time discounting, risk aversion, loss aversion, and present bias on household adoption of energy-efficient technologies
International audienc
Evolution d'un champ organisationnel : le cas du secteur financier, en France, sur la période 2008 – 2018.
International audienc
Pour une approche compréhensive et pluralisme de l’évaluation des territoires nourrie de chiffres et de lettres
The use of indicators transforms the design and the implementation of evaluative practices at the heart of territorial policies. Evaluation is increasingly focusing on the measurement of impacts. But the latter diverge from pluralistic forms of evaluation which are characterized by a comprehensive perspective including numbers and letters. This paper questions each of these ways of evaluating."Le recours aux indicateurs transforme les manières de concevoir et de mettre en œuvre les pratiques évaluatives au cœur des politiques publiques, notamment territoriales. À cette échelle, l’évaluation est de plus en plus centrée sur la mesure d’impacts. Or cette dernière, s’écarte des formes pluralistes de l’évaluation qui, inscrites dans une perspective compréhensive, se nourrissent de chiffres et de lettres. L’article interroge chacune de ces manières de faire de "l’évaluation"
Network characteristics and organizational innovation capability: A study of the inter‐organizational collaboration network of new drug development in Shanghai, China
International audienc
High plasma level of S100A8/S100A9 and S100A12 at admission indicates a higher risk of death in septic shock patients
International audienceBiomarkers in sepsis for severity, prediction of outcome or reversibility of organ dysfunction are warranted. Measurements of plasma DAMP levels at admission can reflect the severity of cellular damage in septic shock, which might predict the prognosis and reduce the risk of overtreating patients with costly therapies. We measured plasma levels of two DAMPs, S100A8/S100A9 and S100A12 during the first 24 h of admission of septic shock patients. Forty-nine septic shock patients with a similar SOFA scores were selected from our sepsis database to compare a similar proportion of survivors and non-survivors. Plasma levels of S100A8/S100A9 and S100A12 were compared with healthy volunteers using in-house ELISA. Plasma levels of S100A8/S100A9 and S100A12 (5.71 [2.60-13.63] mu g/mL and 0.48 [0.22-1.05] mu g/mL) were higher in septic shock patients than in healthy volunteers (1.18 [0.74-1.93] mu g/mL and 0.09 [0.02-0.39] mu g/mL) (P < 0.0001 and P = 0.0030). Levels of S100A8/S100A9 and S100A12 in non-survivors at day 28 (11.70 [2.85-24.36] mu g/mL and 0.62 [0.30-1.64] mu g/mL) were significantly higher than in survivors (4.59 [2.16-7.47] mu g/mL and 0.30 [0.20-0.49] mu g/mL) (P = 0.0420 and P = 0.0248) and correlated well (Spearman r = 0.879, P < 0.0001). The high level of plasma calgranulins at admission in septic shock, were higher in non-survivors compared to survivors. These markers could indicate a higher risk of death when SOFA scores are similar and help the stratification of patients for improved care and therapy selection
From Critical Accounting to an Account of Critique: The Case of Cultural Emancipators
International audienceDrawing on the Boltanski’s sociology of critique, this paper examines how critique contributes to debates in accounting research. Our analysis reveals two responses to critique: (1) reality critiques, uncovering how a research programme is diffused and accepted; and (2) truth critiques questioning object justness and legitimacy. Reality critiques occur before truth critiques but after isolated attempts at emancipation from the dominant perspective. Once the reality critique is articulated, emancipation commences. Truth critiques are not changing events but theorize the rise of isolated attempts at doing differently. In fostering and accelerating emancipation, a critique does not need to be explicitly referenced
Working at the boundaries: Middle managerial work as a source of emancipation and alienation
International audienceThe current paper examines the experience of middle management through the concept of boundary work, characterized as the work of negotiating between multiple roles at the interstices of organizational groups. Through an ethnographic study of a Brazilian accounting firm, we explore the ambivalent experience of boundary work as characteristic of professional middle managerial workers. Our managers described themselves as proactive and reflexive agents, on the one hand, yet also as lacking autonomy and a sense of belonging, on the other. We examine this tension as a contrast between forces of emancipation (i.e. sense of mastery, autonomy, empowerment and reflexivity) and alienation (i.e. fatigue, lack of self-determination, and detachment from their profession and coworkers). We discuss these forces and their implications for managerial work in the light that, in our findings, managers routinely shift between being agential and reflexive mediators-boundary subjects-and interfacing and coordination devices-boundary objects