Portail d'archives ouvertes de Grenoble École de Management
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The impact of accounting standards on hedging decisions: when the map becomes the territory, Financial Reporting Workshop
No full textInternational audienc
Multimodal strategies of theorization: A historical analysis of reinforced concrete
No full textInternational audienceThis paper examines the role of multimodal strategies in processes of theorization. Empirically, we investigate the theorization process of a highly disruptive innovation in the history of architecture: reinforced concrete. Relying on archival data from a dominant French architectural journal from 1885 to 1939, we studied how this new material became legitimized for the construction of buildings. Our early coding revealed three multimodal strategies associated with theorization: emotional, narrative, and lexical. Our intention when developing the full paper is to articulate these findings with well-known rhetorical strategies and develop a process model of theorization
Complex field-positions and non-imitation: Pioneers, strangers, and insulars in Australian fine-wine
No full textInternational audienceThis paper studies how complex field-positions, characterized by combinations of structural and cultural mechanisms, are associated with the non-imitation of dominant field-level practices. Theoretically, the notion of complex field-position complements prior institutional research on field-positions and non-imitation, which focuses primarily on structural mechanisms. Our empirical study looks at 62 Australian fine-wines, using qualitative comparative analysis (QCA) to identify combinations of structural and cultural mechanisms associated with the non-imitation of Penfolds Grange, a role model in the Australian fine-wine field. We find three distinct complex field-positions—pioneers, strangers, and insulars— which occurred at different moments in the history of this field. We build on these findings to discuss the importance of complex field-positions as sources of positional opportunities, and their role in the development and persistence of diversity in organizational fields
Introduction to the Serious Games, gamification and innovation minitrack
No full textInternational audienceSerious Games are often considered to be technological applications that use games to engage individuals in an experience through which a learning or professional training aim can be explored. Serious Games use computer-mediated environments to facilitate experiential learning by simulating a real life business environment, enabling participants to explore the complexities of a business problem, including the emotional challenges. A benefit is that the learner has the opportunity to explore the dynamics of a business experience without the real life business and career consequences that may flow from failure. This provides learners with a ‘safe' environment in which to explore the casual links between action and outcomes that can assist in the process of converting conceptual learning into application. In the innovation perspective, concepts such as serious gaming or gamification are the most interesting for this domain. Serious Gaming repurposes a game via different methods, in order to offer activities that go beyond mere entertainment and Gamification uses game design to enhance individual's willingness to participate to originally non-playful experiences
La créativité des femmes dans les organisations: Quel est l’impact de la composition de l’équipe en termes de genre durant le processus d’ideation ?
No full textInternational audienceThis paper questions the impact of team gender composition on idea generation and idea evaluation? Based on econometric analyses of evaluations of 100 product ideas proposed by 463 students, it shows that ideas supported by teams mostly composed of either males or females are as creative as ideas supported by mixed teams when they are evaluated by experts. When these ideas are evaluated by peers, the ideas supported by mixed teams are perceived as being less creative than ideas supported by teams that are predominantly composed of either males or females.Este artículo examina la influencia que ejerce la composición de equipos creativos, en terminus de género, en la generación y evaluación de ideas. Un análisis econométrico realizado sobre la evaluación de 100 ideas denuevos productos desarrolladas por 463 estudiantes muestra que las ideas propuestas por equipos predominantemente compuestos de hombres o mujeres son tan creativas como las ideas propuestas por equipos mixtos cuando éstas son evaluadas por expertos. Cuando se evalúan por parejas, las ideas propuestas por los equipos mixtos son percibidas como menos creativas que las ideas propuestas por equipos compuestos predominantemente por hombres o mujeres.Cet article examine l’impact de la composition des équipes créatives, en terme de genre, sur la génération et l’évaluation des idées. Une analyse économétrique réalisée sur l’évaluation de 100 idées de produits nouveaux proposées par 463 étudiants montre que les idées proposées par des équipes majoritairement composées de garçons ou de filles sont aussi créatives que les équipes mixtes quand elles sont évaluées par des experts. Quand elles sont évaluées par des paires, les idées proposées par des équipes mixtes sont perçues comme moins créatives que les idées proposées par des équipes majoritairement composées de garçons ou de filles
Consumer Responses to Corporate Social Responsibility (CSR) Contribution Type
No full textInternational audienceWhile companies contribute in different ways to the corporate social responsibility (CSR) issues they support, little is known about the effects of varying CSR contribution types on consumers’ evaluations of the contributing company. This paper examines consumer reactions to two basic contribution types – money versus in-kind – in the CSR domain of disaster relief to demonstrate, through five studies, that while consumers evaluate a company more favorably when it makes in-kind rather than monetary contributions of equivalent value to CSR issues that are perceived to be less controllable, the pattern reverses when the company’s contributions are made to CSR issues that are perceived to be more controllable. This interaction between contribution type and perceived issue controllability is more likely to manifest when controllability is accessible in the minds of consumers. The underlying process is driven by the extent to which the disparate emotionality of each contribution type matches the intensity of felt emotion evoked by CSR issues of varying perceived controllability, producing processing fluency
The influence of NGOs in the accounting standard setting process: the case of extractive activities
No full textInternational audienc
Quelles stratégies d’externalisation à moyen terme des compétences pour les entreprises de la fourniture de systèmes d’information au prisme de la criticité des compétences ?
No full textInternational audienceCet article étudie le lien entre la criticité des compétences et leur externalisation, en fonction de leur nature, dans le domaine de la fourniture des systèmes d’information dans une perspective de moyen terme. Les résultats (analyse thématique de quinze entretiens) identifient des compétences critiques et des compétences périphériques externalisables. Ils suggèrent une nécessaire adaptation des gestions prévisionnelles des compétences et des formations
