Welche Faktoren beeinflussen Unabhängigkeit und Objektivität der Internen Revision? Ergebnisse einer Umfrage. Zeitschrift Interne Revision

F. HOOS, A. d'Arcy

Zeitschrift Interne Revision

2012, pp.124-131

Départements : Comptabilité et Contrôle de Gestion, GREGHEC (CNRS)

What are they thinking... A view of the IS field "from the Dean's office"


ACM SIGMIS - Database for Advances in Informations Systems

mai 2012, vol. 42, n°2

What are They Thinking…A View of the IS field from the Dean’s Office


Data Base for Advances in Information Systems

mai 2012, vol. 42, n°2

Départements : Informations Systems and Operations Management

What you can learn from family business

N. Kachaner, G. Stalk, A. BLOCH

Harvard Business Review

novembre 2012, vol. 90, n°11, pp.1-5

Though the term "family business" may call to mind visions of local mom-and-pop firms, family-controlled companies play a huge role on the global stage. Not only do they include sprawling corporations like Walmart and Tata Group, but they account for more than 30% of all companies with sales in excess of $1 billion. And over the long term, their financial performance exceeds that of traditional public companies, according to a new study by BCG and École Polytechnique. Family-controlled companies surpass their peers because they focus on resilience, not short-term results. During economic booms, this approach leads them to forgo some opportunities (and hence do slightly worse than their counterparts), but it puts them in a position of strength during downturns, when they shine. The researchers identified seven specific ways in which family-run businesses build their resilience: 1. They're frugal in good times and bad. 2. They set a high bar for capital expenditures. 3. They carry little debt. 4. They acquire fewer (and smaller) companies. 5. They're more diversified. 6. They're more international. 7. They retain talent better than their competitors do. Though these practices come more naturally to executives who feel an obligation to be stewards for the next generation, executives at any corporation can adopt them. Indeed, the researchers uncovered a number of nonfamily-controlled companies that mimicked the behaviors of family firms and saw very similar patterns of performance.

Who is she and who are we? A reflexive journey in research into the rarity of women in the highest ranks of accountancy


Critical Perspectives on Accounting

janvier 2012, vol. 23, n°1, pp.1-16

Départements : Comptabilité et Contrôle de Gestion

accepté le 14 juillet 2011This paper proposes a critical stance on research into the rarity of women at the highest levels of accountancy. We aim to unravel the discourses produced on this topic in the accounting literature and question our own experience and perception as scholars building on Bourdieu's work on reflexivity (Bourdieu & Wacquant, 1992; Bourdieu, 2001, 2003). As a first step, we provide a review of literature, identifying four stories that account for the creation of this rarity. The first story focuses on the historical lag that women supposedly face; the second insists on personality traits that purportedly make men and women different; the third shows the organisational barriers faced by women; and the fourth considers gendered stereotyped roles infused at a social level. We argue that persistent combinations of organisational and social obstacles have structuring effects on the identity of the accountant, regardless of gender. The controversial nature of the stories developed by researchers and the numerous debates that oppose them, call for an examination of how argumentations are structured. We therefore provide an analysis of the research designs used in the corpus and discuss their levels of reflexivity. This focus on reflexivity is two-fold. First, we elaborate on the epistemological reflexivity, including issues regarding the formulation of research question and its effects on results, how methodology structures the results and how the scope of the research limits the findings. Second, building on the concept of participant objectivation (Bourdieu, 2003), we provide a reflexive analysis of our own experience dealing with doing research in this field.Keywords * Gender; * Accounting profession; * Methodology; * Reflexivity

Why Luxury Should not Delocalize A critique of a growing tendency


European Business Review

mars-avril 2012, pp.58-63

Départements : Marketing