Archive ouverte de l'ESSEC Business School
Not a member yet
1344 research outputs found
Sort by
Business Intelligence and Big Data in the Cloud: Opportunities for Design-Science Researchers
No full textCloud computing and big data offer new opportunities for business intelligence (BI) and analytics. However, traditional techniques, models, and methods must be redefined to provide decision makers with service of data analysis through the cloud and from big data. This situation creates opportunities for research and more specifically for design-science research. In this paper, we propose a typology of artifacts potentially produced by researchers in design science. Then, we analyze the state of the art through this typology. Finally, we use the typology to sketch opportunities of new research to improve BI and analytics capabilities in the cloud and from big data
ÉTUDE DU PROCESSUS DE CONVERGENCE ENTRE LE PLAN COMPTABLE AMERICAIN ET LES NORMS IFRS : INSTITUTIONS AND INSTITUTIONNALISATION AU SEIN DE CHANGEMENT GLOBAL EN COMPTABILITE
No full textThis dissertation explores the efforts of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) to produce a common set of accounting standards accepted for worldwide market regulation. In doing so, it examines how a process of accounting (institutional) change - referred to as a convergence process - has evolved within the transnational accounting standard-setting space. This research investigates the role that institutions and politics play in the FASB-IASB convergence process, more broadly, as well as their role in the processes by which standard setters go about collective policy-making on one highly contested standard. With the accounting policy-making literature serving as a foundation tying together the works within this dissertation, I mobilize institutional and political perspectives to systematically explore the convergence of accounting standards through three empirical papers. Each of these studies focuses on standard-setting activities occurring between 2002 and 2011 and utilizes case study methods drawing on multiple data sources including archival documents, indirect observation and interviews with key informants. The first paper focuses on understanding the phenomenon of accounting convergence and its relationship to broader political and institutional trends through a variety of diffusionist mechanisms from neo-institutional theory. This dissertation then turns to the standard-setters themselves as focal actors and links these actors to the meaning systems they employ in the shaping of accounting convergence. The second paper focuses on competing meaning systems that standard setters adhere to and the factors that affect collective policy decisions. More specifically, it is interested in the negotiated order (Strauss et al. 1963) which takes shape on the basis of these factors. Finally, the third paper studies the process by which accounting standard setters persuade their public audience (and themselves) of the merits of their policy decisions by mobilizing orders of worth (Boltanski & Thévenot, ([1991], 2006) in their discourse. The primary contribution of this dissertation is to shed light, at multiple levels of analysis, on how transnational convergence activities, in particular those aimed at producing a common set of accounting standards, evolve in consideration of actors, institutions, and context.Cette thèse étudie les efforts mis en œuvre par le Financial Accounting Standards Board (FASB) et l'International Accounting Standards Board (IASB) afin de produire de manière conjointe un ensemble de normes comptables pour réguler les marchés dans le monde entier. Pour ce faire, elle examine comment un processus de changement comptable (institutionnel) – décrit comme un processus de convergence - a évolué au sein de l'espace transnational de normalisation comptable. Cette recherche étudie le rôle que les institutions et les politiques jouent dans le processus de convergence des FASB-IASB, ainsi que leur rôle dans les processus par lesquels les normalisateurs prennent une décision collective sur un standard très controversé. A partir de la littérature sur la normalisation comptable considérée comme le socle de base de cette thèse, je me sers d’un cadre théorique à la fois institutionnel et politique pour explorer systématiquement la convergence des normes comptables. J’effectue trois études empiriques. Chacune de ces études couvre les activités de normalisation ayant eu lieu entre 2002 et 2011 et utilise des études de cas s'appuyant sur plusieurs sources de données comprenant des documents d'archives, des observations indirectes et des entretiens avec des participants clés. Le premier article met l'accent sur la compréhension du phénomène de convergence des normes comptables en relation avec des tendances politiques et institutionnelles plus larges au moyen de divers mécanismes de diffusion de la théorie néo-institutionnelle. Ensuite, cette thèse souligne le rôle central des normalisateurs qui mobilisent des systèmes de sens pour faire converger les normes comptables. Le deuxième article se concentre sur les systèmes de sens concurrents auxquels se réfèrent les normalisateurs comptables, ainsi que les facteurs qui influencent leurs décisions collectives. Plus spécifiquement, il s’intéresse à l’ordre négocié (Strauss et al., 1963) qui prend forme sur la base de ces systèmes. Enfin, le troisième article étudie le processus par lequel les normalisateurs comptables convainquent les parties prenantes (et eux-mêmes) de la légitimité de leurs décisions par le biais des « économies de la grandeur » (Boltanski et Thévenot, 1991) et des mécanismes rhétoriques. Cette thèse contribue à développer par une étude multi-niveaux, nos connaissances sur les activités de convergence transnationale, en particulier celles qui visent à produire un ensemble commun de normes comptables, et comment ces normes évoluent en tenant compte du contexte, des acteurs et des institutions
Optimal Return in a Model of Bank Small-business Financing
No full textThis paper develops a simple model showing how banks can increase the access to finance of small, risky firms by mitigating coordination problems among investors. If investors observe a biased signal about the true implementation cost of real sector projects, the model can be solved for a switching equilibrium in the classical global games approach. We show that the socially optimal interest rate that maximizes the probability of success of the firm is higher than the risk-free rate. Yet if banks maximize investors' expected return, they would choose an interest higher than the socially optimal one. This gives rise to a form of credit rationing, which stems from the funding constraints of the banks.Nous étudions le financement des PME par les banques dans un modèle de type "global games". Il apparait que le taux d'intérêt d'équilibre dans une économie décentralisée avec secteur bancaire concurrentiel est supérieur au taux d'intérêt qui assure le plus grand taux de réussite des projets
Relation entre investissement institutionnel et performance sociale : évidence empirique des entreprises françaises cotées
No full textInternational audienc
4th Organizations, Artifacts and Practices (OAP) Workshop Rules, Regulations and Materiality in Management and Organization Studies, 26-27th June 2014, Luis University, Roma
No full textInternational audienc
An Inquiry into the Epistemic Properties of Entrepreneurs' Theories of Action
No full textBoundedly rational managerial actors struggling to process information often use a limited set of “theories of action,” or simple rules. However, simple rules may have a hierarchical structure, with some simple rules guiding others. Assuming the existence of such “keystone rules,” we establish the complexity of determining an efficient set, and therefore the necessity of using meta-heuristic approaches. We explore the development of “keystone rules” among entrepreneurs as a genetic algorithm, where the computationally hard problem of picking rules is solved by social calculation. We find that the emergent keystone rules among the observed entrepreneurs do not match existing “scientific” theories but have particular epistemic properties. The identification of keystone rules could fill a theoretical gap between the rational decision and the social construction perspectives
Les systèmes d'information comptables : modélisation et évaluation
No full textNational audienceLes systèmes d'information comptables ont pour objectif de fournir les informations pertinentes et de qualité aux utilisateurs et aux décideurs. Il existe de nombreux modèles et de cadres de références facilitant la modélisation de ces systèmes. Parmi eux, Le modèle Ressources-Evénements-Agents (REA) semble émerger comme un des plus importants. Nous présentons ce modèle ainsi que les extensions les plus significatives. Ce modèle a élargi son champ de représentation pour devenir une ontologie, offrant ainsi une bonne modélisation du domaine comptable et de sa mise en œuvre. Parmi ces extensions, nous présentons le modèle DREAM, qui a été une des premières extensions intégrant le temps dynamique et le rôle des documents comptables. REA et DREAM représentent deux approches de la modélisation des systèmes d'information comptables multidimensionnels. Le premier est fondé sur le formalisme entité-association, enrichi de primitives ontologiques et d'axiomes. Le second emprunte largement à l'approche orientée objet. Dans cet article nous comparons ces deux approches en utilisant un ensemble de critères et de métriques fondés sur le point de vue du concepteur. Nous montrons que le modèle DREAM offre plus d'expressivité au prix d'une diminution relative de la simplicité
Can Rumors and Other Uninformative Messages Cause Illiquidity ?
No full textIn the model, a group of investors are invited to participate to a high-yield collective project. The project succeeds only if a minimum participation rate is reached. Before taking their decision, investors receive a vague statement about the outcome of a past investment decision. If investors believe that the message has an impact on the beliefs of the others, the problem can be analyzed as a typical global game and would present a threshold equilibrium. If not, in theory both an equilibrium where all invest and an equilibrium where no one invests can occur. In a Lab experiment, a large number of subjects adopt switching strategies consistent with the threshold equilibrium and appear to respond to the orientation of the message. Insights apply to contagion and market manipulation episodes
A model of scholarly publishing with hybrid academic journals
No full textIn April 2013, all of the major academic publishing houses moved thousands of journal titles to an original hybrid model, under which authors of accepted papers can choose between an expensive open access track and the traditional track available only to subscribers. This paper argues that authors might use publication strategy as a quality signaling device. The imperfect information game between authors and readers presents several types of Perfect Bayesian Equilibria, including a separating equilibrium in which only authors of high quality papers are driven toward the open access track. The publishing house will choose the open-access publication fee that supports the emergence of the highest return equilibrium. Journal structures will evolve over time according to the journals' accessibility - quality profiles
