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L’invisibilisation des communs: Le rôle et les enseignements de la théorie du choix social et de l’économie du bien-être
No full textWorking Paper GATE Lyon Saint-Etienne 2407Cet article adopte une perspective normative pour décrire comment les sciences économiques ont opéré une réduction du social à ses seules composantes individuelles. Après avoir illustré comment le questionnement normatif et du niveau collectif en économie a été ignoré, l’article rappelle le contexte dans lequel s’est imposé le « welfarisme » en économie du bien-être, le cadre d’étude dans lequel le bien-être social ne dépend que des seules utilités individuelles. L’article expose les enseignements du théorème d’impossibilité d’Arrow et celui du Parétien libéral de Sen pour montrer en quoi ces restrictions informationnelles ont conduit à l’invisibilisation des communs et permet, en creux, d’identifier précisément des pistes pour les prendre au sérieux. En conclusion, il invite à repenser l’implication des membres d’une communauté dans les décisions collectives
Examination of sustainability risk in freight shipping based on the theory of planned behavior with temporal analysis
No full textInternational audience"Recent years have seen a growing focus on sustainable shipping and logistics from both the academia and business worlds. The emerging impetus towards sustainable freight shipping is accompanied by the surfacing of a novel category of threats recognized as sustainability risks. Sustainability risks could be triggered by numerous technological challenges in freight shipping and act as impediments to sustainability engagements. Despite the availability of abundant literature in the freight domain, studies examining sustainability risks in freight shipping are scarce. This study aims to understand and investigate sustainability risks in freight shipping from the perspective of theory of planned behavior (TPB). Furthermore, studies considering the impact of temporal orientation during risk analysis are virtually non-existent in the literature. This study attempts to address these gaps in the literature in the following ways: First, this study identifies sustainability risks associated with freight shipping and signifies the need to manage these risks to facilitate sustainable shipping; Second, this study investigates the influence of temporal dimension on sustainability risks; Third, this study performs the profiling of sustainability risks from economic, environmental, and social perspectives for short-term and long-term time frames. To address involved complexities, uncertainties, and preconceptions, a novel analytical model combining D-Number theory and intuitionistic Fuzzy Set theory is developed. We found that most of critical factors in all scenarios are triggered by an underlying social and technology-driven feature and not a financial one. Under the umbrella of TPB, we inferred that in the case of sustainability aspects, technology adoption provides the perceived behavioral control and lays the foundation for sustainable development. This study also offers implications for managers, policy-makers, and investors."<br /
Theorizing consumption and markets in the context of religion: A commentary section on Appau’s (2021) ‘divine economic system’
No full textInternational audience"This commentary section presents a dialogical discussion on Appau’s (2021) ‘Toward a divine economic system’, an article in which he explores religious exchanges in the context of a Pentecostal Church in Ghana and proposes ‘the divine economy’ as an alternative economic system to interrogate and extend scholarship on the relationship between the market and religion. In a thought-provoking conversation, four commentators (including Appau) engage in a critical discussion aimed at generating new ideas on theorizing the complex relationship between the market, consumption, and religion."<br/
Resisting accounting in the name of discipline
No full textInternational audiencePurpose This paper examines micro-practices of resistance to understand how they influence accounting. Design/methodology/approach A qualitative methodology based on interviews is used to explore an extreme case of disciplinary organization, that of the French Armed Forces whereby secrecy and discipline are the norm. The study draws on James Scott's concept of infrapolitics to illustrate how service members manage to appear obedient and disciplined, while simultaneously criticizing and resisting accounting practices “below the radar” of surveillance. Findings The study describes “resistance in obedience” to account for how service members resist while following discipline. Three main forms of resistance are identified. Containment consists in obstructing and delaying a process of change that depends on willing participation of active supporters. Subversion consists in weakening the sources of information and the communication channels. Sabotage consists in fragmenting accounting (here a balanced scorecard) by separating performance indicators from cost accounting. The study shows that these three tactics of hidden and informal resistances prevent the spread of accounting reforms, disrupt transparency and create a blockade around financial information. Research limitations/implications The study of resistance to accounting in a setting where compliance and discipline are the norm shows how widespread it can be. In that respect, future research could provide a more systematic understanding of resistance in action and its conditions of possibility in various contexts and settings. This article further illustrates the allure of opacity against the threats of transparency and accountability. The use of accounting in opaque settings opens interesting avenues of research, since the appeal of accounting has often been related to the allure of transparency and to accounting's potential to create visibilities. Finally, this paper opens a perspective for future research on how micro-resistance meets micro-practices of power in the context of ostensibly liberated, participative and non-authoritarian management. Originality/value While previous literature argued that resistance to accounting arises when it is used to increase discipline, our findings challenge this assumed dichotomy, by showing that sometimes accounting is resisted in the name of discipline. This study further outlines the fact that the “allure” of transparency is not universal but can also prove disruptive and be contested. In addition, this study contributes to the literature on resistance to accounting that mainly focused on overt, dramatic and organized forms of resistances, by highlighting the existence of a more widespread, omnipresent yet hidden and mundane, day-to-day, form of opposition, which significantly influences accounting. Finally, the findings show that resistance is not only an outside force intersecting with accounting but also an intrinsic force that shapes accounting from the inside.<br /
The Strength of Pushback. Collective Identity in Fragmented Mass Movements
No full textInternational audienceThis article examines how social movement actors can forge and sustain a collective identitydespite heterogeneous backgrounds and the absence of pre-existing commonalities and networks.Based on an ethnography of the French yellow vest movement, we build on the concept of reactiveidentity to describe two key mechanisms. First, we show this movement’s collective identity crystallized through the actors’ shared reactions to the broader sociopolitical environment. Then, wedescribe how identification processes are reinforced when social movement actors feel rejected,stigmatized, and repressed in their interactions with national institutions, civil society, andindividuals. We explain how these mechanisms are useful for understanding the development ofcollective identities within mass movements, which encompass individuals with various and fragmented identities. Exploring new dimensions of reaction beyond the us-versus-them mechanismsof identity formation, we show how collective identity can coalesce for groups who becamestigmatized as they mobilize to oppose their environment
