Le « balanced scorecard » comme outil d’exploration textuelle d’une organisation : le cas de la mairie de Pessac

Le tableau de bord équilibré est censé être un outil de gestion et de communication permettant d’obtenir un meilleur alignement stratégique des employés. Dans cette recherche, nous testons cette hypothèse, et nous montrons que les objectifs stratégiques inclus dans un tableau de bord équilibré ne semblent pas s’avérer aussi clairs et aussi bien conçus que l’on pourrait l’espérer. Nous montrons la manière dont les responsables peuvent être invités à écrire et produire des commentaires, et la façon dont leurs réponses textuelles peuvent être analysées grâce à l’utilisation du logiciel ALCESTE et de sa méthodologie associée.The balanced scorecard is supposed to be a management and communication tool in order to get a better strategic alignment of employees. In this research, we test this hypothesis, and show that strategic objectives included in a balanced scorecard do not seem to be so clear and well-conceived as it could have been expected. We also show how managers can be asked to write and produce comments, and how their textual answers can be analysed through the ALCESTE software and methodology

Minority Shareholders and Auditors: A Brief History of a Litigious French Merger

The case of a French merger can be used to better understand the nature of conflicts of interest and cognitive conflicts between accountants, shareholders, lawyers and judges. This is especially the case when exchange ratios are unfairly established. When caught in a situation of asymmetric information, minority shareholders try to obtain more information about the auditors' report through judicial proceedings. The financial knowledge possessed by the judge then becomes a necessary condition for shareholders to be protected.Auditor, minority shareholder, merger, trial, exchange ratio, fairness opinion,

Mise en place d'une comptabilité carbone à l'échelle des produits : le cas d’une PME de la filière bois

Cette recherche avait pour objectif d'étudier les possibilités de mise d'une comptabilité carbone au sein d'un logiciel de comptabilité analytique, dont l'unité de calcul principale est devenue les émissions de gaz à effet de serre, établies en kg équivalent CO2. La recherche-action a été réalisée au sein d’une PME, produisant des emballages pour le secteur des vins et spiritueux, et mobilisant principalement du bois comme matière première. Le calculateur carbone permet de mettre en évidence les gains logistiques et énergétiques significatifs en privilégiant une source locale d'approvisionnement, issue de la forêt des Landes. Ce nouvel outil de gestion contribue également à crédibiliser l'image d'innovation et d'engagement sociétal de l'entreprise.The aim of this research was to test the possibilities to develop an automatized carbon accounting system in order to assess the level and amount of GHG Green House Gases emissions (CO2 equivalent) for each packaging produced. This action-research has been achieved with a French SME, in South-West of France, using mainly wood as a raw material for its products, and providing packaging solutions for the wine and spirit producers. Results show that such an accounting system can be operational, and help to understand impacts of logistics and energy consumption. This new management tool also helps the company in its social responsibility plan, and gives more credibility to its societal engagementEl objetivo de esta investigación fue estudiar las oportunidades de establecer una contabilidad de carbono dentro de un software de contabilidad de costes, refiriéndose a un indicador importante como el de las emisiones de gases de efecto invernadero establecidas en kilos equivalentes de CO2. La investigación-acción se llevó a cabo dentro de una PYME dedicada a la fabricación de envases para el sector del vino y bebidas espirituosas que utiliza principalmente la madera como materia prima. El cálculo de carbono permite poner de relieve significativas ganancias en logística y energía si se favorece una fuente local de suministro en el departamento de las Landas. Esta nueva herramienta de gestión también ayuda a dar credibilidad a la imagen de innovación y de compromiso social de la empresa

De l’<IR> à l’« Integrated Risk Scorecard » ? Une analyse exploratoire à partir de deux études de cas

Deux études de cas de multinationales sont mobilisées afin d’évaluer le degré d’innovation et d’inertie dans les pratiques de reporting intégré (). Les résultats des observations empiriques montrent la poursuite d’un découplage entre les cartographies consacrées à la stratégie et aux risques, en dépit d’une innovation majeure introduite par SAP, ayant créé un « integrated scorecard ».Two case studies a re developed with the analysis of practices of two main multinational companies, and the way the communicate and publish their corporate information and integrated reports (). Empirical and qualitative results show that there still exists a decoupling between strategy maps and risk maps, despite a major innovation introduced by SAP, entitled the “integrated scorecard”

« Accountability » ou rendre des « contes » - L’exemple des dirigeants du SBF 120

Cet article1 propose une lecture des lettres des présidents des entreprises du SBF 120 en mobilisant le cadre théorique de Greimas, appelé schéma actantiel. Les informations narratives apparaissent régies selon une logique de reddition des comptes, contingente par rapport à la stratégie poursuivie, et aux propriétés de taille ou de performance des entreprises ; elles obéissent aussi à la codification sous-jacente d’un conte, qui permet de mieux en comprendre la structure.Many reforms programs currently implemented in hospitals make change management a central issue. We study in this paper the influence of the Hospital Director on the change management within these specific organizations, called “pluralistic”, in which the transformation is complex and depends largely on the construction of coalitions (Denis et al., 2001) For that purpose, two case studies of change processes was carried out in different hospitals in order to grasp the influence of the formal leader on the building of collective leadership and linked levels of coupling

Accounting education and business ethics after Enron: the European illusion

Have the lessons of the Enron case actually led to a radical transformation of the educational practices and content of accounting education in Europe? Nothing could be more uncertain. This paper studies the consequences of the Enron affair on accounting education in Europe. The Enron affair is widely used by teachers to attract the interest of accounting students, but educational methods used to teach accounting in European business schools have not fundamentally changed. Implementation of business ethics teaching aims to prove that business schools appreciate the importance of values and integrity in management. However, the real impact of these courses on the behaviour of future professionals remains unknown.business ethics teaching; accounting education; moral cognitive development theory; simulacra; epistemology; auditors; managers; Enron; auditing; Europe.

Using the EFQM excellence model for integrated reporting: A qualitative exploration and evaluation

Purpose We propose to explore the way the EFQM model could be used in order to help managers better understand the connectivity between the various capital and consider it as a complementary management control systems tool, for implementing an integrated reporting , according to the new reporting standard developed by the IIRC (International Integrated Reporting Council). Design/methodology/approach This paper focuses on a qualitative analysis of the EFQM model. Its items are considered as a recognized database of strategic issues and questions, which are reclassified according to the IIRC ontology of intangible assets. This methodology is called elaborative coding (Auerbach and Silverstein, 2003). The literature review also helping in finding new categories of intellectual capital for this coding, which complements the propositions of the IIRC. Research limitations and implications Our research only explores how the EFQM model could help integrated thinking, and then later, implement . Other codes could have been attributed, and further research is still needed. Findings The study shows that intellectual capital is taken into account in the framework of the EFQM model from a dynamic perspective. Items of the EFQM model can be connected to a first intangible, considered as input, which affects a second intangible, considered as an outcome. In this sense it is possible to understand how intellectual capital is taken into account in the EFQM model, and can be assessed from a dynamic perspective. Originality/value This work shows and checks how the EFQM model could be used, in improving the strategic thinking in conformity with the six capitals suggested by the IIRC framework

Le suicide : faire face à l’emprise des media

Les cas de quatre entreprises françaises sous haute pression concurrentielle et médiatique sont retenus afin d’étudier la gestion du capital humain en temps de crise. Suite aux suicides en chaîne de salariés, les directions d’entreprise ont été contraintes de réagir pour préserver leur légitimité parfois écornée dans les articles de presse. Les journalistes optent en effet pour un schéma narratif, souvent éclaté, mais à l’écoute des parties prenantes. Les concepts centraux, détectés par une analyse qualitative des articles journalistiques, qui ressortent sont ceux de la responsabilité de l’entreprise et des dirigeants, d’une tentation de leur part de déni de la réalité, et finalement d’une réponse organisationnelle apportée dans l’urgence.The case of four French companies high competitive pressure and media are retained to study the management of human capital in times of crisis. Following the suicide chain of employees, company management were forced to react to preserve their legitimacy sometimes tarnished in the press articles. Journalists indeed opt for a narrative pattern, often broke, but listening to the stakeholders. The central concepts, detected by a qualitative analysis of newspaper articles, that stand out are those of corporate responsibility and officers of a temptation in their share of denial, and finally an organizational response to in the emergency

A detailed quantitative comparison of the life cycle assessment of bottled wines using an original harmonization procedure

The wine industry is facing two major environmental challenges: consumers are increasingly aware of the impacts of wine making, and production is jeopardized by environmental changes such as global warming. Therefore, there is a growing need to measure and minimize the environmental footprint of the sector. Life cycle assessment has already proven its worth in evaluating the environmental impacts and hotspots of bottled wine production. However, the methodological discrepancies in the LCA conducted do not allow conclusions regarding the most sustainable production systems or the most significant impacts for the sector. Moreover, LCA application in the field remains scarce due to the complexity of the method and the lack of readability of its results. In this study, 10 LCA papers corresponding to 17 different products were reviewed. Methodological discrepancies have been reduced through harmonization of the functional unit, the life cycle inventory and the life cycle impact assessment method, enabling provision of a range of results for different impact categories, as well as comparisons between different wines. The LCI elements that drive the results have been identified. This can be useful to simplify the data collection and the comparability of the products in this sector. Impact clusters (indicators that follow the same behaviour and are driven by the same LCI elements) have been proposed. Three clusters of impacts ((i) climate change, fossil depletion and particulate matter formation; (ii) terrestrial ecotoxicity; (iii) agricultural land occupation) are responsible for more than 90% of the single score. Nonetheless, the proposed harmonization procedure has limitations, and no conclusion can be made on the most sustainable products due to the remaining discrepancies in the system boundaries