Recherche académique à emlyon business school
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When the state managerializes the law: Enforcing and commodifying disability inclusion
No full textInternational audienceWhile disability inclusion is promoted in many countries, policy reforms in France have shifted the conversation about anti-discrimination laws toward financial concerns by increasing financial penalties for non-compliance and developing various accounting techniques to reduce these penalties. In this article, we explore the unintended consequences of focusing on accounting in the design of disability laws, specifically, the commodification of disability inclusion. Through a qualitative study of disability inclusion in France, we show how state actors designed and interpreted the law to appeal to businesses through creating legal loopholes and strong financial incentives and explain how this encouraged the commodification of disability inclusion. We show how this commodification is detrimental to disabled workers and prevents substantive compliance with an existing quota. While scholarship has explored how companies managerialize the law, this article demonstrates how the state is complicit in this process. This article contributes to the literature at the crossroads of law, organizations, and critical accounting by showing some of the drivers and consequences of the commodification of inclusion at work. We demonstrate how translating legal mandates into accounting tools can be a central mechanism of managerialization, leading to the commodification of legal ideals
Self, communitarian self, and personhood: a theoretical account of ‘non-compliance’ in corporate governance in Africa
No full textInternational audienceThis paper introduces a new theoretical framework that opens significant opportunities for advancing accounting research in Africa and other Majority World contexts. Critical accounting research has long shown that governance reforms rooted in Anglo-American traditions (e.g. individualism, self-interest, and calculative rationality) often travel poorly to the Majority World contexts, yet explanations typically focus on institutional weakness or strategic resistance. Drawing on Gyekye’s (1978, 1987/1995, 1997) conception of personhood, which understands agency as relational, morally constituted, and communally accountable, we argue that such explanations overlook a deeper ontological dissonance between Western governance assumptions and Indigenous understandings of the self. Using evidence from corporate governance practices in Kenya, the paper shows how actors enact agency in ways that are intelligible within communitarian moral frameworks but framed as ‘non-compliance’ through the dominant Anglo-American governance lens. Rather than framing these practices as governance deficits, we demonstrate how they reflect ontologically grounded enactments of moral agency and, in some cases, explicit critiques of the imported corporate governance prescriptions. The paper contributes to accounting scholarship by rethinking agency, legitimacy, and governance beyond universalist framing by centring Indigenous conceptions of personhood as generative theoretical resources
Critères éthiques et évaluation des politiques publiques : Liberté, égalité, efficacité ?
No full textDans un cadre welfariste strict, les objectifs poursuivis par une politique publique se concentrent sur un objectif d'efficacité. Le plus souvent, il s'agit de valoriser au mieux l'utilité des individus, avec la plus grande économie de moyens, tout en négligeant d'autres critères potentiellement désirables. Les approches dites non welfaristes, auxquelles Daniel Serra a apporté plusieurs contributions, ont permis de questionner plus largement les politiques publiques en introduisant de nouveaux arguments liés à la justice sociale : l'égalité, la liberté, le non-paternalisme. Dans cet article, nous proposons de montrer l'apport de ces approches alternatives à travers deux études de cas : celle du taux de remplissage des trains et celle de la gratuité dans les musées. Nous en tirons deux conclusions générales. Conformément à la démarche de l'économie normative, la priorité accordée à un critère éthique plutôt qu'à un autre conduit à suggérer des politiques publiques différentes. La mesure de politique qui satisfait un critère éthique donné diffère selon le contexte du cas étudié
Build Better Pay-for-Performance (PFP) Compensation Plans
No full textPay-for-performance compensation plans have a dual nature — increasing both productivity and financial insecurity among employees — so leaders may feel like they’re walking a tightrope in trying to get the balance right. While the PFP model can motivate current employees and help attract high performers, the financial incentives inherent in PFP can also shape a cutthroat culture and contribute to employee burnout and turnover. Learn three ways to design pay-for-performance plans wisely
Integrating GenAI interactions in marketing studies: A methodological guide
No full textInternational audienceReflecting the ubiquitous presence of generative AI (GenAI), marketing researchers have begun integrating it as an interaction partner in research studies; however, technical barriers and methodological gaps limit its broader adoption. This paper provides a comprehensive guide for implementing GenAI interactions in marketing studies, particularly within the Qualtrics platform. First, a literature review categorizes diverse GenAI applications—from scaling qualitative methods to creating novel experimental paradigms—distinguishing between GenAI as research method versus research object to help researchers identify untapped opportunities. Second, the paper presents a decision framework for when GenAI offers value over traditional methods and explains the principal architecture (frontend, API, backend) that enables researchers to connect any GenAI model to their studies. Crucially, it demonstrates how AI coding assistants can translate natural language instructions into functional code, eliminating programming barriers for non-technical researchers. Third, step-by-step tutorials establish emerging best practices through four implementations spanning text and image modalities: search assistants, automated interviewers, co-creation tools, and hyper-personalized messaging. These implementations serve as adaptable templates empowering researchers to create custom solutions for their unique questions. By mastering AI coding assistants rather than copying specific code, researchers gain methodological independence in a rapidly evolving landscape. This work democratizes GenAI integration and enables previously impossible experimental paradigms
Institutional exclusion : the cultural production of educational inequality through college narratives
No full textInternational audienceExplanations of socioeconomic inequalities in college enrollment focus on college readiness, financial constraints, and information deficits. We provide a cultural explanation of educational inequalities, arguing that disadvantaged students are deterred from applying to high-status colleges because of the shared cultural narratives employed by those colleges—a mechanism that we label “institutional exclusion.” Computational text analyses of college mission statements show that community colleges, for-profit colleges, and four-year colleges draw upon distinctively different cultural narratives. To gauge the causal effect of these narratives on student responses, we designed a survey experiment for a sample of high-school seniors. We find that the career-focused narratives of for-profit colleges are most appealing to disadvantaged students, whereas advantaged students prefer the post-materialist rhetoric of four-year colleges. We conclude that institutional exclusion should be included in sociological discussions of college inequalities and the promotion of diversity in organizations.<br /
Dynamic persistence of institutions : Modeling the historical endurance of Red Vienna’s public housing utopia
No full textInternational audienceHow does a daring idea like the utopia of affordable housing weather a century of change? The persistence of institutions—shared meanings that shape individual actions—is a central feature of organizational life. Recent scholarship stresses that institutions endure not because they are static but because they evolve as individuals maintain them. However, the search for micro-foundations has sidelined the macro-conditions of such dynamic persistence. Building on structural studies of meaning, we propose and illustrate a new, complementary theory-method package that can reveal how ideas are embedded and evolve in meaning structures. Dynamic modeling of discourse (DMD) tracks changing cultural meanings over time, doing justice to the assumption that institutional persistence can result from fluid changes in how institutions are instantiated as observable patterns of interactions at any given time. We develop three diagnostic measures for tracking both institutions and their instantiations in large corpora. Applying DMD to a 140-year corpus of reports of the City of Vienna, Austria, we show that the persistence of public housing as an institution was possible due to periodically changing instantiations—such as whether public housing policies subsidize landlords or tenants—with shifting affiliations to broader meanings. Our paper unlocks methodological doors to a dynamic, contextual approach to studying institutions that complements archival and ethnographic methods. It allows researchers to test theory-led expectations about persistence and provides a mixed-methods tool for historical research on organizations. We conclude with implications for structural studies of meaning, persistence, and change. <br /
Leadership 2050: Préparer les managers d'aujourd'hui au leadership de demain
No full textEt si le vrai risque n’était pas le chaos du monde, mais notre entêtement à le gouverner avec des modèles de leadership obsolètes ? À l’heure des limites planétaires, du désengagement massif et des dirigeants à court d’air, le modèle du chef contrôlant et solitaire produit surtout du vide stratégique, des défaillances… et de l’épuisement.En s’appuyant sur la recherche et les expériences réussies dans de nombreuses entreprises, Leadership 2050 propose une nouvelle architecture du leadership fondée sur quatre piliers :- le système Terre, pour ancrer les décisions dans les contraintes climatiques et écologiques ;- la force du collectif, pour organiser l’intelligence partagée plutôt que décider seul ;- le pouvoir d’agir, pour laisser une véritable autonomie responsable aux équipes ;- l’écologie personnelle, pour gérer son énergie comme une ressource stratégique.Le leadership de demain ne sera pas héroïque mais soutenable, partagé, activateur d’énergie et épanouissant
Production of Limited Commensurability in Crises: Expert Knowledge on Nuclear Accidents After Fukushima
No full textHow does knowledge production during crises challenge or maintain contemporary institutions? This article investigates expert knowledge on nuclear accidents in France in the aftermath of the Fukushima Daiichi accident in March 2011. It examines the French and European ‘lessons from Fukushima’ learning exercise, using document analysis, interviews, and ethnographic observation of institutional experts’ working practices. The article shows how nuclear safety experts produce limited commensurability. Specifically, through a comparative exercise, they render certain features of the Fukushima accident commensurable by relating them to a diversity of pre-existing evaluation scales and metrics of nuclear safety, while preventing different hypotheses, methods, and data from being brought to bear on nuclear safety. These operations rely on and consolidate experts’ epistemic leeway, their discretionary ability to choose from several incommensurable epistemic resources. The article enhances our understanding of the politics of (in)commensurability for expert communities in the context of the pluralization of expert systems. It opens up questions about knowledge on crises, seeing these crises as episodes in which experts redefine the acceptable states of the world
Can Aggressive Humor Pay Off in Brand-to-Brand Dialogues on Social Media?
No full textBrands use humor to interact with other brands on social media. Previous research has concluded that brands should favor affiliative humor, while aggressive humor should only be considered under special circumstances. However, this recommendation contradicts real-world evidence of brands achieving significant success through aggressive humor. Drawing on vicarious superiority theory, this article investigates the effects of aggressive humor, introducing the mediating role of feelings of superiority and the moderating roles of self-categorization with the perpetrating brand (SCP) and the targeted brand (SCT). Studies 1A and 1B show that a perpetrating brand elicits equally positive brand attitudes when employing aggressive or affiliative humor toward a targeted brand if customers possess SCP. Study 2 investigates the consequences of aggressive humor for the targeted brand, resulting in two conclusions. First, unlike affiliative humor, aggressive humor prevents customers with SCP from transferring their positive attitudes toward the perpetrating brand to the targeted brand. Second, for customers with SCT, a perpetrating brand's use of aggressive humor encourages less positive attitudes toward the targeted brand. Study 3 explains that aggressive humor makes customers with SCT feel less superior after being exposed to aggressive humor, which they cope with by changing their attitudes toward the targeted brand