Recherche académique à emlyon business school
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Regards croisés sur l'enseignement en comptabilité : Développer une perspective critique entre contraintes institutionnelles et démarches individuelles
No full textInternational audienceLa littérature sur l’enseignement critique de la comptabilité propose principalement des réflexions théoriques ou avance des objectifs et principes généraux relatifs à cet enseignement (Dillard 2002 ; Boyce 2004 ; Dupuy et al. 2006 ; Ahrens et al. 2008 ; Hopper 2013 ; Dillard et Vinnari 2017 ; Hopper 2023). Quelques travaux (par exemple, Kaidonis (2004), Chabrak et Craig (2013) ou Puyou (2022)) s’intéressent plus précisément à des expérimentations ou à des pratiques pédagogiques particulières, développées ou à développer. Toutefois, à notre connaissance, aucune recherche empirique ne fournit un état des lieux détaillé de l’enseignement critique de la comptabilité. C’est ce que propose ce chapitre en adoptant une approche résolument empirique et exploratoire. Plus précisément, il vise à rendre compte de la manière dont l’enseignement de la comptabilité dans une perspective critique est pratiqué aujourd’hui en France, ainsi que du contexte dans lequel il évolue et se développe. Nous parlons ici de comptabilité au sens large, intégrant la comptabilité financière, la comptabilité analytique, le contrôle de gestion et l’audit. L’objectif est tout d’abord de mettre au jour les principes et objectifs qui motivent les enseignants intégrant une dimension critique dans leur enseignement, ainsi que les contraintes et obstacles auxquels ils peuvent se trouver confrontés dans cette mission. Il s’agit ensuite de comprendre comment ces derniers concilient ces objectifs et ces contraintes qui peuvent parfois se révéler en tension et de quelle manière cela se matérialise dans les pratiques pédagogiques qu’ils utilisent afin d’intégrer une dimension critique dans les cours de comptabilité.<br/
Lobbying on accounting regulation : A literature review
No full textInternational audienceThis study offers a literature review of accounting lobbying with the aim of deepening our understanding of the multiform lobbying practices used in an accounting regulation context. Barley’s model (2010) is used as a framework to structure our literature review, which analyzes 93 articles published in 36 academic journals from 1940 to 2022. The content analysis applied to these articles focuses on criteria such as lobbying methods and the identities of stakeholders and regulators. This review reveals that: 1) preparers and auditors are more frequently studied than other stakeholders; 2) international private regulators are predominantly the focus of lobbying studies, with limited attention given to intermediaries or other regulators (non-Anglo-Saxon or public regulators); 3) the six lobbying methods in Barley’s model are not equally explored, with the “informing” channel (via comment letters) being the most commonly studied method. Avenues for future research are suggested. In particular, our findings suggest that the literature on accounting lobbying could be further enhanced by studies adopting a more qualitative and “behind-the-scenes” approach to lobbying activities. Cette étude présente une revue de la littérature consacrée au lobbying comptable dans le but d’améliorer notre compréhension des multiples pratiques de lobbying employées dans le contexte de la régulation comptable. Le modèle de Barley (2010) sert de cadre pour structurer cette revue de la littérature qui analyse 93 articles publiés dans 36 revues académiques entre 1940 et 2022. L’analyse de contenu appliquée à ces articles porte essentiellement sur des critères comme les méthodes de lobbying, la nature des parties prenantes et le type de régulateur. Ce travail dévoile plusieurs éléments : 1) les préparateurs et les auditeurs sont plus souvent étudiés que les autres parties prenantes ; 2) les régulateurs privés internationaux constituent l’objet principal des études sur le lobbying, tandis que peu d’attention est accordée aux acteurs intermédiaires ou aux autres régulateurs (régulateurs non anglo-saxons ou publics) ; 3) les six méthodes de lobbying du modèle de Barley ne suscitent pas toutes le même intérêt, puisque les flux d’information (par le biais des lettres de commentaires) représentent la méthode la plus fréquemment étudiée. Des perspectives de recherche sont proposées qui suggèrent notamment que la littérature sur le lobbying comptable pourrait être enrichie par des études adoptant une approche plus qualitative ainsi que par des recherches portant sur le lobbying « en coulisses ».<br /
Aesthetic appeal : How images inform emerging entrepreneurial themes
No full textInternational audienceEntrepreneurship research has long privileged textual and linguistic approaches while overlooking the embodied, sensory, and symbolic aspects of entrepreneurial activity. Yet, entrepreneurs operate through aesthetic acts: they shape new organizational forms, influence new styles and tastes, and embody and extend novel techniques, and do so by holding onto ‘the image’ of an organization. In this editorial, we aim to curate articles published in JBVI to illustrate how aesthetics influences meaning-making, uncertainty navigation, and innovation in entrepreneurial practice and how, then, such an understanding of the phenomenon of entrepreneurship might also spur more aesthetically-charged forms of study. This editorial repositions aesthetics as central to entrepreneurship, highlighting its role in shaping the field's dynamic, multifaceted nature rather than treating it as a peripheral concern.<br /
Artificial intelligence-based human-centric decision support framework : an application to predictive maintenance in asset management under pandemic environments
No full textInternational audiencePandemic events, particularly the current Covid-19 disease, compel organisations to re-formulate their day-to-day operations for achieving various business goals such as cost reduction. Unfortunately, small and medium enterprises (SMEs) making up more than 95% of all businesses is the hardest hit sector. This has urged SMEs to rethink their operations to survive through pandemic events. One key area is the use of new technologies pertaining to digital transformation for optimizing pandemic preparedness and minimizing business disruptions. This is especially true from the perspective of digitizing asset management methodologies in the era of Industry 4.0 under pandemic environments. Incidentally, human-centric approaches have become increasingly important in predictive maintenance through the exploitation of digital tools, especially when the workforce is increasingly interacting with new technologies such as Artificial Intelligence (AI) and Internet-of-Things devices for condition monitoring in equipment maintenance services. In this research, we propose an AI-based human-centric decision support framework for predictive maintenance in asset management, which can facilitate prompt and informed decision-making under pandemic environments. For predictive maintenance of complex systems, an enhanced trust-based ensemble model is introduced to undertake imbalanced data issues. A human-in-the-loop mechanism is incorporated to exploit the tacit knowledge elucidated from subject matter experts for providing decision support. Evaluations with both benchmark and real-world databases demonstrate the effectiveness of the proposed framework for addressing imbalanced data issues in predictive maintenance tasks. In the real-world case study, an accuracy rate of 82% is achieved, which indicates the potential of the proposed framework in assisting business sustainability pertaining to asset predictive maintenance under pandemic environments.<br/
Research on Host Residents' Support for Major Events: Validation of a Mediation Model Based on the Hangzhou Asian Games
No full textInternational audienceThe research examines the mediating role of residents’ overall attitudes in the relationship between perceived impacts and support for the Hangzhou Asian Games. The research is based on established theories, such as social exchange theories, to explore the factors and variation patterns of residents' support behaviors. A total of 1,519 questionnaire answers were collected. The findings support the mediate effect indicating positive perceptions of socio-cultural, environmental, and economic impacts significantly enhance overall attitudes and support for the Games. Conversely, negative perceptions, particularly regarding economic impacts, may be mitigated by positive attitudes. These insights offer strategic insights to event planners and policymakers to foster residents’ support so that more future events could be held successfully and smoothly
Generic entry, price competition, and market segmentation in the prescription drug market-A comment
No full textIn this note, we revise the condition in (Regan, 2008), which ensures the occurrence of a generic paradox in her theoretical model. We show that this condition derives from the analysis of an interior solution while it actually excludes the existence of an interior solution. Therefore, this note invalidates the possibility of a generic paradox within the model of (Regan, 2008). However, this conclusion does absolutely not invalidate the results of the rich empirical analysis of the generic paradox in (Regan, 2008)
Unlocking the Potential of EMNEs for Attaining the SDGs in Developing Economies
No full textInternational audienceEmerging market multinational enterprises (EMNEs) are vital in achieving the United Nations’ Sustainable Development Goals (SDGs) in developing economies that often lack alternative investment avenues. By leveraging an abundant workforce that is largely unskilled and low-skilled, EMNEs not only provide substantial employment opportunities but also contribute to the eradication of poverty (SDG 1). EMNEs’ ambitions to expand into adjacent markets offer SMEs valuable opportunities to integrate into regional and global value chains. This in turn spurs economic growth (SDG 8) and reduces inequalities (SDG 10). The access of EMNEs to leapfrogging and relatable technologies mitigates infrastructural bottlenecks and cultivates innovation (SDG 9) in these economies. For EMNEs to successfully deliver on these goals, key stakeholders, especially NGOs and governments, must take an active role in persuading, enabling, and incentivizing these enterprises
Emotional Markets: Competitive Arousal, Overbidding and Bubbles
No full textWe investigate the influence of trading institutions on emotional arousal and bidding behavior through a series of behavioral and physiological experiments involving an investment task. In line with the competitive arousal hypothesis, we show that markets exacerbate the emotional arousal associated with winning bids, especially when buying an asset leads to substantial earnings. The market treatment exhibits overbidding and bubble dynamics in comparison to the baselines that use a Becker-DeGroot-Marschak mechanism. Treatment differences disappear for investors who exhibit no base rate emotional arousal. Our study shows that emotions are critical for understanding market outcomes and suggests designing new trading institutions to mitigate competitive arousal and subsequent overbidding in markets
Source Theory : A Tractable and Positive Ambiguity Theory
No full textInternational audienceThis paper introduces source theory, a new theory for decision under ambiguity (unknown probabilities). It shows how Savage’s subjective probabilities, with source-dependent nonlinear weighting functions, can model Ellsberg’s ambiguity. It can do so in Savage’s framework of state-contingent assets, permits nonexpected utility for risk, and avoids multistage complications. It is tractable, shows ambiguity attitudes through simple graphs, is empirically realistic, and can be used prescriptively. We provide a new tool to analyze weighting functions: pmatchers. They give Arrow–Pratt-like transformations but operate “within” rather than “outside” functions. We further show that ambiguity perception and inverse S probability weighting, seemingly unrelated concepts, are two sides of the same “insensitivity” coin.<br /
Payroll Tax Reductions on Low Wages and Minimum Wage in France
No full textIntroduced in France in the 1990s to reduce the cost of low-skilled labor, payroll tax reductions on low wages were later expanded and extended to higher wages. This study evaluates the impact of the current payroll tax schedule on employment, fiscal surplus, and welfare. We develop a life-cycle matching model in which workers are heterogeneous in terms of age, education, human capital, family status, hours worked and idiosyncratic productivity, and where search effort, hiring and separations are endogenous. Accounting for interactions with the socio-fiscal system, we demonstrate that reducing payroll tax cuts for low wages would result in declines in both employment and fiscal surplus. Furthermore, we show that increasing the minimum wage would significantly reduce employment and fiscal surplus, with the magnitude of the effect depending on whether the payroll tax schedule and other socio-fiscal measures are indexed to the minimum wage. Lastly, we identify the optimal payroll tax schedule, revealing that employment, fiscal surplus, and welfare can all be improved by increasing payroll tax reductions for wages near the minimum wage while reducing them for wages exceeding twice the minimum wage