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Devenir des docteurs en management en France, de la thèse à la carrière: Rapport pour les 10 ans de l’Observatoire des Thèses en Sciences de Gestion et du Management
No full textCe rapport analyse les tendances actuelles de la thèse en management à partir des données de l’Observatoire des Thèses en Sciences de Gestion et du Management et de plusieurs collectes complémentaires. Il met en lumière des évolutions majeures telles que le partenariat entre les Écoles et les Universités, la progression de l’anglicisation, et le renforcement de la thèse sur essais. Le rapport souligne également l’importance des symboles qui font fonction de régulateurs tels que la qualification par le CNU et des éléments de distinction tels que le CEFAG et les prix de thèse qui facilitent l’accès au premier poste après la thèse. Il passe également en revue quelques tendances en matière de mobilité nécessaire et de durée moyenne d’accès au premier poste académique. En complétant les résultats par des encadrés d’experts, ce travail aboutit à des recommandations, notamment une plus grande sensibilisation aux choix du format et de langue des thèses, souvent opérés en début de parcours, le renforcement des formations pour les doctorantes et doctorants dans la valorisation de leur travail de recherche, la nécessité d’approfondir la compréhension des finalités de la thèse en management, et la création de postes supplémentaires, en particulier dans le secteur public, pour répondre à la croissance des effectifs étudiants et soutenir la structuration de notre discipline
La participation des ONG au processus de concertation sur une norme comptable relative aux conditions d'approvisionnement en ressources naturelles
No full textInternational audienc
Sustainable Well-Being Indicators and Public Policy: A Cluster Analysis
No full textInternational audienceThis paper contributes to the alternative indicators movement. It focuses on how data on sustainable well-being can be synthesized to steer public action. While data on well-being or sustainability are usually summarized in dashboards, composite indexes or territorial typological analysis, this article aims to highlight the interest of the cluster method in an approach of public policy to identify profiles of people who are ‘well-off’ or ‘poor’ in terms of well-being. This approach places people rather than territories at the centre of the analysis. We describe how the cluster method has been used in a project focussing on indicators of sustainable well-being conducted in Grenoble in France, and the advantages it offers. In particular, it facilitates: (1) divestment from pre-existing categorizations used in public action; (2) identification of the heterogeneity of the difficulties encountered by different groups and the vicious or virtuous circles in which these persons find themselves; (3) the development of new courses of public action; and (4) the appropriation and use of the data by local actors. In the case of Grenoble, the data reveal that people who are women, in poor health, and with few people around them whom they can trust are more likely to encounter problems achieving well-being
Le caractère allocentré du bien-être au travail pour les professeurs de l’enseignement public secondaire en France
No full textFinance literacy and sustainable finance literacy
No full textInternational audienceFinancial literacy is highly heterogeneous across the population, depending on school education, family influence, gender and age. However, many tests highlight the low level of basic financial skills in the general population, particularly among young people. Yet financial knowledge and confidence in that knowledge have a direct impact on investors’ choices and ultimate wealth, particularly when concepts such as risk are poorly understood. Beyond, traditional financial literacy is not enough to guarantee a sustainable financial culture. This also requires an understanding of environmental, social and governance (ESG) issues and their impact on financial decisions. Attitudes towards sustainable investments are correlated with understanding of these financial products and perceptions of greenwashing. In addition, recent research shows that sustainable finance is increasingly integrated into financial assets valuation and investors behavior. We review the literature on these topics
Neoliberalism by stealth? Labour reforms and institutional discontinuity in worker representation in France
No full textInternational audienceThis article analyses the 2017 reforms to worker representation in France, focusing on the transition and implementation phases. The authors conducted 160 interviews with managers, union and employee representatives in seven large French companies across retail, finance, energy and pharmaceuticals. The article introduces the notion of institutional discontinuity to describe the path taken through the 2017 reforms, where a change to the formal institutional structures is expected to bring about a change in the functioning of representative institutions. The findings contribute to debates on the trajectories of employment relations in France. The authors argue that institutional discontinuity has opened a wider path towards more discretion-enhancing representative institutions, reflecting a clearer neoliberal path in employment relations. Yet, recognising that changing institutional form does not necessarily, nor automatically result in institutions functioning differently, the authors also analyse how actors play a role in shaping the process, whether they try to facilitate the change or to limit its effects
Where the money is: branch network structure and bank profitability in Switzerland
No full textInternational audienceThis paper investigates the impact of the geographic concentration of branch networks on bank profitability in Switzerland. Leveraging Switzerland's distinctive federalist fiscal structure, where communes set their own income tax rates, we also explore whether the tax burden of branch locations moderates this relationship. Using a hand-collected dataset of branch networks of commercial banks, we find that geographic branch network concentration positively affects bank profitability but only when banks concentrate their branches in low-tax communes. This suggests that the proximity to wealthy clients, who are more likely to reside in low-tax areas, enhances bank profitability
L'ordre comptable vietnamien au service de la transition du communisme vers le capitalisme
No full textInternational audienc
Coexistence Paradigm of The Technological Catching Up Process
No full textInternational audienceEstablished studies on catching up have mainly overlooked a comprehensive understanding of the process. We examine the Chinese auto parts manufacturing industry’s technological catch-up to derive conclusions about the development paradigm. We address this conundrum by employing a process-based case study to extend the theory of technological catching up. This leads us to call this alternative paradigm coexistence. Coexistence encompasses various interactions between new and old generations in the process of catching up. In our findings, we propose three coexistence scenarios, namely: convergent, asymptotic, and intersectional
