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Pour un consciencisme de la recherche comptable sur le continent africain : un état des lieux de la littérature internationale
No full textInternational audienceAccounting research on the African continent is indeed present in the international accounting literature. It remains relatively invisible because it is part of the field of accounting research in emerging economies, which itself does not feature in the dominant streams of accounting research. This study aims to understand the state of accounting knowledge on the African continent through a systematic analysis of 326 research articles published in 38 international accounting journals over a period of 43 years (1980–2022). Our results show that accounting research on Africa represents only 1.2% of studies published in international academic accounting journals over the period 1980–2022. The results also detail the accounting domains and the methodological and theoretical approaches of the international accounting literature on African countries. Furthermore, our results provide an understanding of the forms of theorization that structure African accounting knowledge in the international literature, namely the theorization of the political and historical connection on the one hand, and the theorization of the epistemic connection, on the other. Additionally, this study proposes, in the light of consciencism, a discussion of positive, transformative accounting actions, in resistance to negative accounting actions of subjugation. Finally, a research program made up of eight (8) avenues for future research that address various gaps in the literature is proposed.La recherche comptable sur le continent africain est bien présente dans la littérature comptable internationale. Elle reste encore peu visible car elle fait partie du champ de la recherche comptable dans les pays émergents qui lui-même ne figure pas dans les champs dominants de la recherche comptable. Cette étude vise à la compréhension de l’état de la connaissance comptable sur le continent africain par le biais d’une analyse systématique de 326 articles de recherche publiés dans 38 revues internationales comptables sur une période de 43 années (1980-2022). Nos résultats montrent que les recherches comptables sur l’Afrique ne représentent que 1,2 % des travaux publiés dans les revues académiques comptables internationales sur la période 1980-2022. Les résultats détaillent également les domaines comptables et les approches méthodologiques et théoriques de la littérature comptable internationale dans les pays africains. Par ailleurs, nos résultats permettent de comprendre les formes de théorisation qui structurent la connaissance comptable africaine dans la littérature internationale, en l’occurrence, la théorisation du lien politique et historique d’une part, et la théorisation du lien épistémique , d’autre part. De plus, cette étude propose, à l’aune du consciencisme , une discussion des actions comptables positives, transformatrices, en résistance aux actions comptables négatives d’assujettissement. Enfin, un programme de recherche décliné en huit (8) voies de recherches futures qui pallient différents manquements de la littérature est proposé
French teleworkers’ work engagement and job satisfaction during times of lockdown: the protective role of acceptance on stress
No full textInternational audienceDispositional mindfulness, the individuals’ tendency to be non-judgmentally aware of moment-by-moment experiences in daily lives, allows people to accept their internal experiences whatever the emotions or thoughts arising. The current research studied whether greater levels of acceptance reduced perceived stress and could be extended to job satisfaction with individuals Working From Home (WFH) in a stressful context. We hypothesised that acceptance positively predicted job satisfaction with perceived stress and work engagement as serial mediators. Three hundred and eighty-four individuals during the COVID-19 crisis first lockdown in France participated by completing an online survey about job satisfaction, work engagement, perceived stress and acceptance. As expected, the findings indicated that acceptance was positively related to job satisfaction through a serial mediation model with perceived stress and work engagement as mediators. This research highlights the importance of acceptance during a lockdown in a stressful crisis context. In particular, it suggests that acceptance is a work-related protective factor that may be useful to develop in order to increase resilience in employees and managers facing new challenging situations. It also takes a new look at mindfulness disposition by stressing the utility of considering acceptance as an important dimension of mindfulness
The impact of blockchain on firms' environmental and social performance
No full textInternational audienceAbstract This paper studies the relationship between blockchain patents and firms' environmental and social performance. Using data from USPTO, we assess the effect of these patents on subcategories and aggregate grades for social and environmental dimensions. Our results show a negative main effect of blockchain‐related patents on social and environmental grades. However, this effect is moderated by company size and focus on R&D. We exploit the first legislation favorable to blockchain in the United States and find a positive effect of blockchain patents on environmental grades, showing a change in corporate behavior regarding the use of blockchain
Allez-vous acheter moins de bouteilles en plastique ? Une simple question peut changer nos comportements
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De la cocréation de valeurs ? Une revue bibliométrique du concept pour les systèmes d'information
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And If We (Ever) Achieved Our Goal? The Challenges of Winding Down a Social Partnership
No full textInternational audienceCross-sector partnership (CSP) scholars agree on the beneficial role that a clear common goal plays in governing a CSP, such as by helping align diverse partners and mobilize support for social value creation beyond what single organizations or sectors could achieve. While respective insights relate in particular to the early stages of the partnership life cycle, the common goal also implies that, once achieved, the partnership can wind down or repurpose. We however know little about the implications for CSP management and social value creation as the partners approach goal achievement. To forge a more comprehensive understanding of governance via goals in CSPs, I inductively analyze a disease-elimination CSP that, after more than 30 years of operations, was close to achieving its goal and prepared for winding down. Based on a rich set of interview, document, and video material, I illustrate how context-driven complexification of the CSP goal increasingly diluted its initial governance benefits and ultimately challenged the pacing and aspired disembedding of the CSP’s winding down processes. By delineating the mechanisms and implications of such goal complexification, the study insights bring to fore the limitations of conceptualizing CSPs as goal-centric, temporary structures and expose the fragility of the social value created
Guest editorial: Artificial intelligence as an enabler for entrepreneurs: an integrative perspective and future research directions
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AN ORGANIZATION AND PROCESS-BASED FRAMEWORK OF IT AFFORDANCES FOR THE IS DISCIPLINE
No full textInternational audienceA growing number of Information Systems (IS) researchers are applying the theory of affordances to study the uses and consequences of the Information Technology (IT) artifacts in organizations, necessitating an integrative view of the subject. However, the definition of IT affordance varies in the originating literature, lacking coherence. We offer a framework for organizing the existing literature. This framework models affordances' manifestations as effects of people's actions at the organizational level. We reviewed 495 articles in IS, Organizational Studies, and Management literature, and closely examined a filtered subset of 220 articles. Our work makes three main contributions. First, we address the concept of IT affordance at the organizational level. Second, we looked and classified existing affordance literature into four main areas: affordance existence, affordance perception, affordance actualization, and affordance effect. We provided an exploration of each element in those areas and its implications at an organizational level and for a process-based orientation. Finally, we offer an analysis of the methodologies used on the literature to signal a potential venue for future research in the use of empirical quantitative methods to address an existing gap