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Handmaking a better future : A scoping review on the role of handmade activities in advancing individual and societal well-being
No full textInternational audienceBuilding something with your hands, whether a piece of furniture, a scarf, or a vase, triggers a unique mental process enhancing a feeling of well-being. Various research studies explore the potential effects of diverse types of activities involving hand labor. This scoping review analyzes 181 such studies spanning multiple disciplines (psychology, marketing, technology, design, health), and explores the richness of these activities and their distinct effects on individual and societal well-being. Through this comprehensive analysis, the review enhances the understanding of the effects of handmade activities on consumer well-being and advances marketing knowledge within the broader context of well-being. Additionally, it probes into the commonalities among different academic theories, identifying gaps in existing marketing and psychology research and proposing paths for future exploration.<br /
"Activating" and "Steering" Institutional Contradictions: A Process Model of the Formation of Certified Public Accountants' Professional Legitimacy (1918-1937)
No full textBased on the examination and analysis of historical archives, this paper elucidates the process through which new professions emerge amidst multiple institutional contradictions, focusing specifically on the measures and actions taken by Certified Public Accountants (CPAs) to actively respond to these contradictions and establish professional legitimacy. Specifically, the study reveals how multiple contradictions against the backdrop of social transformation are reflected in the institutional field; CPAs "activate" field-level institutional contradictions and "steer" the direction of their development, thereby temporarily appeasing field contradictions, achieving the profession's positioning within the field, and enabling an initial alleviation of social contradictions. By linking profession, institution, and society, this paper provides theoretical guidance for both new and existing professions to actively cope with institutional contradictions and establish legitimacy
Les hôpitaux en condition critique: La mort et l'amour comme vecteur de soin et de mobilisation politique
No full textInternational audienceThis article examines how hospital workers engage in embodied mobilizations drawing on the life-affirming power of death and love to resist the demise of the French public hospital system. Drawing on Butler’s work on “What is a livable life” (2022a, 2022b) and Notes toward a performative theory of assembly (2015), the study analyses a four-year data collection of Facebook posts, from two activist collectives of hospital workers. Our findings highlight three forms of ethical resistance. First, hospital workers mobilize the symbolism of death to denounce the erosion of public healthcare infrastructure and to urge the public to help save it. Second, they use this symbolism to shed light on the precariousness of their working conditions and to elicit compassionate care from citizens. Third, they make the symbolism of love for public healthcare visible, prompting reflection on the importance of public service values in a society rooted in solidarity and mutual care. This work contributes to the literature at the intersection of social mobilization and ethics of care: first, it brings to the front death and love as symbols that illuminate the radical political potential of care in social movements; second, it advances the theoretical construct of “ethics of publicness.
The Impact of EITC on Education, Labour Market Trajectories, and Inequalities
No full textInternational audienceAbstract As a complement to the federal earned income tax credit (EITC), some states offer their own EITC, typically calculated as a percentage of the federal EITC. In this paper, we analyse the effect of state EITC on education using policy discontinuities at US state borders. Our estimates reveal that an increase in the state EITC leads to a statistically significant increase in the high school dropout rate. We then use a life-cycle matching model with directed search and endogenous educational choices, search intensities, hirings, hours worked, and separations to investigate the effects of EITC on the labour market in the long run and along the transitional dynamics. We show that a tax credit targeted at low-wage (and low-skilled) workers reduces the relative return to schooling, thereby generating a powerful disincentive to pursue long-term studies. In the long run, this results in an increase in the proportion of low-skilled workers in the economy, which may have important implications for employment, productivity, and income inequality. Finally, we use the model to determine the optimal design of the EITC
Les compromis sociotechniques d’intégration de la blockchain aux chaines d’approvisionnement agri-alimentaires : une analyse articulant théorie de l’acteur-réseau et objet-frontière
No full textNational audienceThe incorporation of blockchain technology into supply chains is widely anticipated as a potential response to ongoing controversies regarding the sustainability of agri-food supply chains. In practice, brought to light through an ethnographic study, the articulation between blockchain and supply chain is conditioned by sociotechnical compromises negotiated throughout the staged integration of the technology. We examine this process through a theoretical framework that combines actor-network theory with the concept of boundary objects, thereby elucidating the ways in which the initial promises of decentralization and coordination are moderated and reconfigured.Intégrer la technologie blockchain aux chaînes d'approvisionnement agri-alimentaires devait apporter des réponses aux controverses relatives à leur durabilité. Dans les faitscollectés dans une démarche ethnographique -le processus d'articulation entre blockchain et supply chain est conditionné à des compromis sociotechniques négociés lors des intégrations modulées de la technologie. Nous rendons compte de ce processus à l'aune d'une lecture qui plaide l'articulation de la théorie de l'acteur-réseau et du concept d'objet-frontière, et mettra en évidence les modérations et reconfigurations des promesses initiales de décentralisation et coordination
An experimental Nash program: A comparison of structured versus semi-structured bargaining experiments
No full textInternational audienceWhile market design advocates for the importance of good design to achieve desirable properties, experiments on coalition formation theory have shown fragility in proposed mechanisms to do so. We experimentally investigate the effectiveness of "structured" mechanisms that implement the Shapley value as an ex ante equilibrium outcome with those of corresponding "semi-structured" bargaining procedures. We find a significantly higher frequency of grand coalition formation and higher efficiency in the semi-structured than in the structured procedures regardless of whether they are demand-based or offer-based. While significant differences in the resulting allocations are observed between these two structured procedures, little difference is observed between the two semi-structured procedures. Finally, the possibility of free-form chat induces an equal division more frequently than occurs without it. Our results suggest that when it comes to bargaining and coalition formation, not having various restrictions imposed by different mechanisms may lead to more desirable outcomes
Trust, but Verify : Managerial Ability and Conditional Accounting Conservatism
No full textInternational audienceHigh-ability managers’ performance track records and “integrity” culture foster capital providers’ trust and reduce career risks, allowing them to set the firm’s financial reporting policies. Employing this discretion, high-ability managers are likely to report less conditionally conservative earnings. Data from S&P 1500 U.S. firms between 1996 and 2017 support this conjecture. Additional analysis continues to suggest that high-ability managers lower conditional accounting conservatism under limited boundary conditions. We also document that some high-ability managers misuse their financial reporting discretion opportunistically. Despite this, using a two-stage method, we show that our proposed theoretical mechanism—firms with a stronger corporate integrity culture, which promotes trust—enables high-ability managers to report less conditionally conservatively. This study contributes to the research on accounting conservatism and managerial behavior, cautioning capital providers against placing excessive trust in high-ability managers, as in some cases, that trust has been found to be misplaced.<br /
BEHAVIORAL UNDERPINNINGS OF OVERREACTION IN INFLATION EXPECTATIONS ACROSS ECONOMIC AGENTS
No full textThis paper explores overreaction to news in agents’ inflation expectations—households, firms, professional forecasters, policymakers, and participants to experiments—and examines the role of four behavioral factors: recency bias, memory of inflation, salience, and the representativeness heuristic. All agent categories show individual overreaction to news, with notable heterogeneity. Salience explains overreaction for most groups.Households exhibit a broad range of biases—recency bias, salience, and the representativeness heuristic—while firms are mainly influenced by salience. Finally, the paper offers insights on the generalizability of experimental inflation expectations
When the State Managerializes the law. Enforcing and Commodifying Disability Inclusion
No full textInternational audienceWhile France has passed laws stating that companies need to have 6% of disabled workers in their workforce, few organizations meet this quota today. Our article seeks to explain this enforcement gap by showing the role of the state in managerializing the law. We show how the state has contributed to shifting attention away from a focus on anti-discrimination, stressing instead financial concerns for companies (penalties for non-compliance, accounting techniques to circumvent this quota). Drawing on a two-year qualitative fieldwork, we trace how this managerialization of the law by state actors led to a commodification of disability inclusion in France
Are natural disasters political events for municipalities?
No full textInternational audienceThis paper provides new evidence on the role of political alignment in natural disasterrelief and its reward by voters at the municipal level. To analyze how political alignmentbetween state and municipalities may influence the disaster declaration and the probabilityfor citizens to get insurance compensations after a natural disaster, we exploit an originaldata set on natural disasters and French municipalities between 2008 and 2020. Using adifference-in-differences (DiD) strategy, we find that the political alignment between thelocal incumbent and the state significantly increases the probability to obtain a natural dis-aster declaration from state. To check whether citizens reward the incumbents who obtaineda disaster declaration and therefore insurance compensation, we apply a Heckman modelbased strategy to avoid selection bias. Although a natural disaster reduces the probabilityfor the incumbents to be reelected, this negative effect is lower when the disaster declarationwas decided by state