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La mobilisation des écosystèmes d’innovation et d’entrepreneuriat
No full textInternational audienceVéritable facteur clé de succès dans la réussite d’un projet entrepreneurial, la mobilisation des écosystèmes d’innovation et d’entrepreneuriat revêt davantage d’importance dans un contexte de transition énergétique et écologique.Le contexte institutionnel de la décarbonation et l’environnement technologique étant particulièrement dynamiques voire turbulents, l’insertion dans un écosystème permet aux entrepreneurs d’accéder à des ressources et des compétences rares (informations marchés, contacts commerciaux, experts, collaborateurs, équipements technologiques, brevets, financements…).<br /
Saint-Amand Bazard lecteur de Bentham. La perfectibilité et la philosophie de l'histoire en filigrane.
No full textInternational audienceThe trajectory of Saint-Amand Bazard, who will be one of the two leaders of the School of Saint-Simonian disciples, represents the clearest illustration of the relationship between Saint-Simonianism and Benthamite utilitarianism. Indeed, even before becoming a Saint-Simonian, Bazard, from 1814 to 1826, as a participant in republican plots against the Restoration and later as a Carbonarist leader, maintained important connections as a refugee in London with Étienne Dumont. Although these connections did not directly lead to an adherence to utilitarianism, they led him to emphasize an inquiry that could be called historicist, which continued until his death in 1832. The adherence to Saint-Simonianism from 1825 does not signify the end of Bazard’ s interest in Bentham, but, on the contrary, the possibility of integrating utilitarianism into an interpretive framework allowed by a true philosophy of history. Utilitarianism is not then reduced to a doctrine specific to the critical epoch, inadequate for the historical necessities of the time, but is presented as the seed of the final organic era. This very specific position disappears when Bazard is no longer able to defend it within the School (1831-1832) : Benthamism is then assimilated to a doctrine of selfishness and opposition to social reforms.Le parcours de Saint-Amand Bazard, qui sera l’un des deux chefs de l’École des disciples saint-simoniens, représente l’illustration la plus nette des rapports entretenus entre le saint-simonisme et l’utilitarisme benthamien. En effet, avant même de devenir saint-simoniens, Bazard, de 1814 à 1826, acteur de complots républicains contre la Restauration, puis chef carbonariste, entretient comme réfugié à Londres des rapports importants avec Étienne Dumont. Quoique ces rapports n’induisent pas directement une adhésion à l’utilitarisme, ils l’amènent à mettre en avant une interrogation que l’on pourrait appeler historiciste qui va le poursuivre jusqu’à sa mort en 1832. L’adhésion au saint-simonisme, à partir de 1825, ne signifie pas la fin de l’intérêt de Bazard pour Bentham ; au contraire, elle permet l’insertion de l’utilitarisme dans le schéma interprétatif d'une véritable philosophie de l’histoire. L’utilitarisme n’est alors pas réduit à une doctrine propre à l’époque critique, et ainsi inadéquat aux nécessités historiques de l’époque, mais est présenté comme le germe de l’époque organique finale. Cette place très spécifique disparaît lorsque Bazard n’est plus en mesure de la défendre au sein de l’École (1831-1832), et que le benthamisme est alors assimilé à une doctrine de l’égoïsme et de l’opposition aux réformes sociales
Terre, richesse et fiscalité
No full textWe examine the role of land in wealth dynamics, and its consequences on efficiency and inequality by focusing on the interplay among agents’ bidding for location, mortgage market imperfections, and inheritance. We develop a model in which altruistic agents leave to their heirs a financial bequest and their housing wealth. The borrowing constraint generates a housing return premium and spatial wealth sorting, which translate into persistent inequality. Since altruism and the borrowing constraint distort land price formation, we discuss different corrective tax schedules. Land taxation cannot be disconnected from inheritance taxation, and must be levied on the inheriting generation.Nous analysons le rôle de la terre dans la dynamique de la richesse et ses conséquences sur l’efficacité et l’inégalité en nous concentrant sur l’interaction entre les enchères des agents pour la localisation, les imperfections du marché du crédit immobilier et l’héritage. Nous développons un modèle dans lequel les agents altruistes lèguent à leurs héritiers un héritage financier et leur patrimoine immobilier. La contrainte de crédit génère un rendement du logement plus élevé pour les plus riches et une ségrégation spatiale de la richesse, qui se traduisent par une inégalité persistante. L’altruisme et la contrainte de crédit impliquant une distorsion dans la formation du prix du foncier, nous discutons différents systèmes d’imposition. L’impôt foncier ne peut être déconnecté de l’impôt sur les successions etdoit être prélevé sur la génération bénéficiant de l’héritage
A story of consistency: bridging the gap between Bentham and Rawls foundations
No full textInternational audienceThe axiomatic foundations of Bentham and Rawls solutions are discussed within the broader domain of cardinal preferences. It is unveiled that both solution concepts share all four of the following axioms: Nonemptiness, Anonymity, Unanimity, and Continuity. In order to fully characterize the Bentham and Rawls solutions, three variations of a consistency criterion are introduced and their compatibility with the other axioms is assessed. Each expression of consistency can be interpreted as a property of decision-making in risky or uncertain environments
Special issue on service-oriented manufacturing supply chain management in Industry 4.0
No full textInternational audienc
Spatial wage disparities and human capital externalities in France
No full textInternational audienceWe re‐examine the respective role of local density and local concentration of human capital in the agglomeration gains for about 750,00 individuals working in 304 commuting zones of metropolitan France over the period 2009–2015. Agglomeration gains are mostly driven by human capital effects over this period. Also, because it absorbs dynamic learning effects, the use of worker fixed effects to address spatial sorting of individuals may underestimate, by about two third, the wage premium with respect to local concentration of human capital over a midterm period. Finally, wage gaps stem more from differences in human capital in the private sector than in the public sector. We do not find evidence of a multiplier effect of public employment on local human capital externalities in the private sector
Corporate Social Responsibility as a Signal in the Labor Market
No full textWorking for a firm engaged in Corporate Social Responsibility (CSR) appeals to potential workers by boosting their self-image and sense of purpose. We propose an additional mechanism: CSR signals a firm's future treatment of workers. Our model links CSR engagement with a firm's propensity to support workers during unforeseen times of need. Under this assumption, a potential future need of the worker leads to more firms engaging in CSR and to a higher workers' willingness to accept lower wages. Our experiment manipulates potential future needs. While the aggregate analysis does not support our theory, exploratory analysis reveals that male workers respond as predicted, whereas female workers do not. Consistently, in a risky environment, male employers increase their CSR engagement, which raises the acceptance rate among male workers. These results are not observed among female employers and workers
When things go wrong: Examining the impact of managerial narcissism, optimismand emotional stability on choosing insolvency proceedings
No full textInternational audienceDrawing on trait-interaction theory and the literature on restructuring decisions in times of financial distress, we examined the effect of managerial narcissism, optimism and emotional stability on managers strategic decisions in times of adversity. In particular, we focus on managers choice between in-court and out-of-court (private) restructuring procedures. Using survey-based data from an original sample of 230 French SMEs facing financial distress, we show that managers’ narcissism and optimism are negatively associated with their choice of in-court restructuring. However, we show that CEO emotional stability is positively related to the choice of in-court restructuring. Further, we investigate the moderating effect of emotional stability on the relationship between managerial narcissism and optimism and the choice of restructuring strategy. Our findings support the idea that emotional stability can have a self-regulating role and reduce the effect of subjective preferences and beliefs of optimistic managers but not the one of narcissistic managers
Multiple Credit Cultures, Value Work, and the Construction of Professional Values : The Formation of the Accounting Integrity Concept in Early 20th Century Shanghai
No full textInternational audienceProfessional values are essential for professionals to gain social recognition and legitimacy. While existing studies have considered the role of cultural elements in constructing professional values, they have mostly focused on a single cultural element and overlooked the multiplicity of cultural elements in the broader society. Based on historical archival work on the development of accounting integrity in early 20th century Shanghai, this paper investigates the process and mechanisms of professional value construction in a multicultural environment. With the development of national capitalism, organizational innovation, and the reform of the accounting system, society was in transition from personal credit to material credit. Facing fragmented and diverse views of credibility, accountants selectively drew on cultural elements to construct their professional values. They engaged in anchoring, extending, and inheriting elements that were consistent with social public credibility to solidify accounting values, while also critically judging inconsistent elements to reinforce accounting values. Anchoring work identified “public” and “independence” as the core elements of accounting values to establish lasting professional values. Extending work combined intellectual trends and cultural ideals such as “accountancy saving the nation” and “political integrity” to strengthen anchoring work. Inheriting work drew on historical cultural elements such as sincerity, trust, and fairness to convey the central mission of the accounting profession using local language and narratives, facilitating audience recognition and acceptance. Judging work criticized the credibility view based on relationships and acquaintances in traditional culture and proposed the necessity to establish public credibility as a replacement. Accountants implemented these elements into collective practices to materialize professional values. As a result, accountants became gradually involved in economic and social life by providing third-party assurance and enhancing the public credibility of the broader society, which in turn made accountants an integral part of societal development. This study elucidates the links between professional values and the broader socio-cultural, political, and economic context, and advances our understanding of how to construct professional values by integrating diverse cultural elements.<br /
Evaluating the Credibility of Entrepreneurs’ Impact Promises in Early-Stage Impact Investing
No full textInternational audienceThis article investigates ethnographically how early-stage impact investors evaluate the credibility of the impact promises made by social entrepreneurs. Uncovering how investors carry out this task beyond observable characteristics and self-reported prosocial intentions, I propose that their evaluation of impact promises centers on four interrelated aspects of the entrepreneurs’ behavior: impact metrics, impact track record, impact management, and impact prospects. I articulate these aspects into a framework explaining how credible beliefs about entrepreneurs’ impact promises emerge among investors and embolden their investment decisions.<br /