Recherche académique à emlyon business school
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La contribution des académiques à la régulation comptable
No full textInternational audienceLors du 41e Congrès de l’Association Francophone de Comptabilité (2020), J. Bouquot, ancien président de la CNCC (Compagnie Nationale des Commissaires aux Comptes) et membre du conseil d’administration de l’IFAC (International Federation of Accountants), échange avec deux chercheurs, L. Cappelletti et B. Colasse, sur l’utilité sociale de la recherche en comptabilité (Bouquot et al. 2020). Ils affirment unanimement qu’il existe une utilité sociale de la recherche pouvant notamment passer par un impact plus fort des chercheurs sur la régulation comptable. Lors du même congrès, P. de Cambourg, alors Président de l’ANC (Autorité des Normes Comptables), indique que la recherche est au cœur de la réflexion qui conduit, avec l’appui de la pratique, à l’évolution de la comptabilité (de Cambourg 2020). Selon lui, la recherche, loin d’être antinomique avec le travail de normalisation comptable, participe au « cercle vertueux » de cette normalisation qui a besoin de se nourrir de la contribution des chercheurs. Il conclut en soulignant la faible participation des académiques aux consultations publiques organisées par les organes de régulation et appelle de ses vœux une plus forte participation de leur part.<br/
Meritocracy or malfeasance: violations of meritocracy erode civic rule following
No full textInternational audienceThe perceived legitimacy of institutions, along with the voluntary compliance with authority that it undergirds, is crucial for stable governance and economic development. Legitimacy varies greatly across individuals and societies. We introduce a simple model of meritocratic equity—the notion that in a social exchange, individuals should receive greater compensation if their contributions exceed those of others. We argue that violations of meritocratic equity undermine the legitimacy of authority, leading to breaking rules, laws and civic norms—behaviors we refer to as justified malfeasance—in an effort to reduce perceived inequity. Using data from an incentivized laboratory experiment conducted in the United States and Italy and complemented by data from the World Values Survey, we investigate the effect of meritocratic violations on malfeasance. We find convergent evidence that meritocratic inequity explains variation in justified malfeasance across individuals and across countries. We conclude by discussing the implications of our results for multiple equilibria in societal levels of malfeasance and voluntary compliance with authority
Cooperative Games with Externalities, Marginalism and the Average approach
No full textInternational audienceThis paper aims to characterize classes or types of values for transferable utility games in partition function form, accounting for externalities where the worth of a coalition depends on the cooperation structure outside it. We follow an axiomatic approach, focusing on values that represent two-stage anticipations. In the first stage, the worth of each coalition is computed as a weighted average of each of its possible worths (depending on the cooperation structure outside the coalition). In the second stage, these anticipated worths for all coalitions are used to derive the value for participating in the game, treating the game as if it were one without externalities. We extend previous work by Macho-Stadler et al. (Journal of Economic Theory,135, 339-356, 2007; Games and Economic Behavior,108, 49-64, 2018) beyond Efficiency and Symmetry, providing axiomatic characterizations for values based on both exogenous and endogenous weights. Additionally, we model first-step anticipations as operators from games with externalities to games without externalities, characterizing the family of weighted average operators. We also explore the relationship of the average approach with marginalism, highlighting that marginalist values constructed from the average approach require weights satisfying a consistency condition, termed recursivity, but not necessarily a symmetry condition. Finally, we contrast these results with Grabisch and Funaki's (2012) coalition formation value, which involves averages over dynamic coalition formation processes but cannot be constructed from the average approach
Les managers aussi vivent des injustices : 12 récits analysés par 12 experts
No full textInternational audienceComme les autres salariés, les managers vivent des injustices au travail. Harcèlement, discrimination, greenwashing, ils servent trop souvent de soupape à un système sous pression : transformations d’organisation, développement de l’intelligence artificielle, mondialisation... Les managers doivent protéger leurs équipes, mais qui les protègent, eux ? Souvent mal préparés, comment surmontent-ils ces épreuves ?Cet ouvrage est un recueil de nouvelles : douze managers racontent le récit authentique d’une crise profonde qu’ils ont vécue et ses conséquences. Chaque témoignage est analysé par un expert qui met en perspective :- les causes des injustices, notamment les pratiques de pression et de manipulation ;- les dysfonctionnements managériaux et sociétaux qu’elles révèlent ;- les pistes de résolution pour les managers et les pratiques efficaces et éthiques pour les entreprises.Avec ce livre, vous ne serez plus seuls pour traverser une situation difficile. Laissez-vous emporter par ces héros du travail réel ainsi que par la force et la sensibilité de leurs témoignages.<br/
Fundraising, Governance and Environmental Ethics: Evidence from Equity Crowdfunding
No full textInternational audienceAbstract There is an important research tradition concerning the financial implications of social and environmental ethics. This study investigates the short- and long-term financial performance of ventures with explicit environmental commitments seeking to raise funds in equity crowdfunding (ECF) markets. Our results indicate that environmental orientation positively influences short-term funding performance, though only when accompanied by the costly signal of robust corporate governance mechanisms. In the long run, environmental orientation also positively impacts performance, albeit with only weak statistical significance when observed alone. Governance again serves as a positive moderator, but its effect is less significant relative to the short term. However, environmental orientation does feature a strongly significant positive impact on long-run performance when combined with a successfully conducted initial ECF campaign
Using Multi-Criteria Decision Analysis: Assessing Vendor Options for EdTechAi
No full textInternational audienceHeadquartered in San Francisco, EdTechAi Inc. (ETA) is a start-up experiencing sharp growth. The company offers a wide range of cutting-edge AI EdTech, including immersive 3D digital twinning attractive to both health tech and engineering companies seeking to enhance their apprenticeship programs. It also holds patents to a GenAI video solution gaining traction in universities for its intuitive educational content that increases student engagement. To provide these technologies, ETA has been sourcing computing infrastructure such as storage, processing power, virtualization, and 3D rendering from BiHub Inc., a private cloud computing company reputed for its exclusivity and high security standards. However, recent market forecasts suggest that BiHub might not be able to meet the projected increase in demand at ETA. The company is considering whether to add CloudComp, GG, and AzurAi to its vendor list, but needs to know if they will fit its important criteria and how to prioritize them. A young executive at ETA tasked with addressing this dilemma has decided to apply multi-criteria decision analysis (MCDA) to help the company make a decision
Pierre-Yves Gomez, artisan d’une théorie politique de l’entreprise
No full textInternational audienceCe chapitre revient sur le positionnement épistémologique et les développements conceptuels proposés par Pierre-Yves Gomez sur l’entreprise et les sciences de gestion. Il montre que ce dernier a développé une perspective politique de l’entreprise qui se découpe en plusieurs facettes complémentaires. Chez Gomez l’entreprise est un acteur clé de la vie de la Cité qui porte un projet politique et est politiquement organisé. Cette contribution puissante et originale au sein des sciences de gestion est mise en perspective par rapport aux principales publications de Pierre-Yves Gomez. Les thèmes abordés dans l’ouvrage et les contributions des différents auteurs sont également développés
The Many Indicators of Nonprofit Success as Seen by Nonprofit Leaders
No full textInternational audienceNonprofit organizations are increasingly compelled to demonstrate their success to stakeholders, drawing scholarly interest toward systematizing indicators of their success. But what best indicates success is in the eye of the beholder, as success is socially constructed. This paper examines the multifaceted success indicators used by nonprofit leaders in practice and explores how they align with scholarly conceptions of nonprofit success. We develop a framework of nonprofit success from the perspective of nonprofit leaders that is more comprehensive and generalizable than previous ones by analyzing responses from leaders of 861 randomly sampled nonprofit organizations in three metropolitan regions representing different institutional contexts—Vienna (Austria), Shenzhen (China), and San Francisco (USA). Despite contextual differences, leaders' understandings have much in common across settings. The indicators overlap with existing scholarly understandings of nonprofit performance and effectiveness, focusing on internal actions and external stakeholder relationships. However, our findings also uncover two practically relevant groups of indicators that are under‐appreciated in scholarly discourse: relationships within the organization (cohesiveness and social inclusion), and the uptake behavior of external stakeholders (engagement with the organization's offerings). Our findings categorize these indicators in terms of whether they manifest inside or outside the organization and whether they emphasize actions or relationships. The two‐dimensional framework thereby maps common ground among nonprofit leaders across diverse national and organizational contexts, noting how the priority of success aspects varies. Our comparative data underscore the wide‐ranging applicability of the proposed framework, illuminating new directions for research on nonprofit success.<br /
The golden zone of AI’s emotional expression in frontline chatbot service failures
No full textInternational audiencePurposeThe purpose of this study is twofold: first, to identify the categories of artificial intelligence (AI) chatbot service failures in frontline, and second, to examine the effect of the intensity of AI emotion exhibited on the effectiveness of the chatbots’ autonomous service recovery process.Design/methodology/approachWe adopt a mixed-methods research approach, starting with a qualitative research, the purpose of which is to identify specific categories of AI chatbot service failures. In the second stage, we conduct experiments to investigate the impact of AI chatbot service failures on consumers’ psychological perceptions, with a focus on the moderating influence of chatbot’s emotional expression. This sequential approach enabled us to incorporate both qualitative and quantitative aspects for a comprehensive research perspective.FindingsThe results suggest that, from the analysis of interview data, AI chatbot service failures mainly include four categories: failure to understand, failure to personalize, lack of competence, and lack of assurance. The results also reveal that AI chatbot service failures positively affect dehumanization and increase customers’ perceptions of service failure severity. However, AI chatbots can autonomously remedy service failures through moderate AI emotion. An interesting golden zone of AI’s emotional expression in chatbot service failures was discovered, indicating that extremely weak or strong intensity of AI’s emotional expression can be counterproductive.Originality/valueThis study contributes to the burgeoning AI literature by identifying four types of AI service failure, developing dehumanization theory in the context of smart services, and demonstrating the nonlinear effects of AI emotion. The findings also offer valuable insights for organizations that rely on AI chatbots in terms of designing chatbots that effectively address and remediate service failures.<br /
