The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants identities


Critical Perspectives on Accounting

juillet 2014, vol. 25, n°4-5, pp.324-338

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

Mots clés : New Public Management, Public sector, Identity, Accrual accounting and Budgeting, Actor-Network-Theory, Secteur public, Nouvelle gestion publique

Under the umbrella of New Public Management (NPM) and managerialism, the last three decades have seen a widespread transformation of public sector accounting and budgeting from a cash to an accrual basis. Much of the ensuing research, however, has focused more on technical evaluations of these programmes and less on informing our knowledge of the interaction between such programmes and accountants. As public sector accountants (PSAs) are central entities in such programmes, the purpose of this paper is to focus on the reconfiguration of their identities. Using the theoretical lens of Actor-Network-Theory (ANT) and its concept of translation, this study seeks to explain how PSAs’ identities were transformed through the introduction of Accrual Output-Based Budgeting (AOBB) in two German states. Our analysis shows that the change of accounting regime was not a straightforward one, but rather involved that accountants faced particular challenges responding to several interessement devices that were used to enrol them into the new practices. We link this behaviour to a Weberian facet of the PSAs’ identity, which prevented serious project stagnancy and ‘strategies of total resistance’, but also precluded many accountants from enrolling easily into AOBB, or even developing enthusiasm. The paper suggests that several groups of accountants, rather than one, experienced different challenges in aligning with AOBB and that each assumed their compromises and investments in developing with accrual accounting

Twin Picks: Disentangling the Determinants of Risk-Taking in Household Portfolios

L. E. CALVET, P. Sodini

The Journal of Finance

avril 2014, vol. 69, n°2, pp.867-906

Départements : Finance

Mots clés : Portfolio management (Investments), Research, Risk aversion, Utility theory, Human capital, Microeconomics, Psychological aspects, Twins

This paper investigates risk-taking in the liquid portfolios held by a large panel of Swedish twins. We document that the portfolio share invested in risky assets is an increasing and concave function of financial wealth, leading to different risk sensitivities across investors. Human capital, which we estimate directly from individual labor income, also affects risk-taking positively, while internal habit and expenditure commitments tend to reduce it. Our microfindings lend strong support to decreasing relative risk aversion and habit formation preferences. Furthermore, heterogeneous risk sensitivities across investors help reconcile individual preferences with representative-agent models

Unfairness begets unfairness: Victim derogation bias in employee ratings


Organizational Behavior and Human Decision Processes

mai 2014, vol. 124, n°1

Unique but Integrated: The Role of Individuation and Assimilation Processes in Teen Opinion Leadership

E. Gentina, R. Butori, T. B. HEATH

Journal of Business Research

février 2014, vol. 67, n°2, pp.83-91

Départements : Marketing

Mots clés : Opinion leadership, Adolescent consumers, Social network, Need for uniqueness, Peer influence

Opinion leaders propel the diffusion of innovation and exert a significant influence on the marketplace. This influence is especially pronounced during adolescence, a period marked by increasing reliance on peers and the emergence of a tension between two countervailing needs: assimilation and individuation. A survey of 1142 adolescents reveals that these developmental needs affect adolescent opinion leadership in the critical clothing market. Adolescent opinion leadership relies on a balance between desires for assimilation (i.e., centrality within the peer network) and individuation (i.e., need for uniqueness); adolescents' susceptibility to peers' normative influence and gender moderate these relationships. Adolescents who occupy central positions within their peer network tend to be opinion leaders, though only if they are not susceptible to normative influence. Position within the peer network is a key for girls, whereas need for uniqueness is a key for boys. These differences implicate different approaches for managers targeting adolescent males and females.

Unlikely allies: Credibility transfer during a corporate crisis

J. Heinze, E. L. UHLMANN, D. Diermeier

Journal of Applied Social Psychology

mai 2014, vol. 44, n°5, pp.392-397

Départements : Management et Ressources Humaines

A company that faces a crisis can reestablish trust with stakeholders by announcing an independent investigation by a third party. Announcing an independent investigation, without knowing its outcome, significantly restored attitudes toward the company while an internal investigation was ineffective. Liberals responded most positively to a company that invited an independent investigation by a consumer advocacy group (Study 1). Experimentally activating liberal values using an implicit priming procedure likewise enhanced credibility transfer from a consumer advocacy group's investigation to a company in crisis (Study 2)

Unpacking the Principle of Openness in EU Law, Transparency, Participation and Democracy


European Law Review

février 2014, vol. 39, n°1, pp.72-90

Départements : Droit et fiscalité, GREGHEC (CNRS)

Mots clés : Democracy, EU law, Politics and law, Transparency

Vehicle Procurement Policy for Humanitarian Development Programs


Production and Operations Management

juin 2014, vol. 23, n°6, pp.951-964

Départements : Information Systems and Operations Management, GREGHEC (CNRS)

Mots clés : Fleet management, Humanitarian logistics, Development programs, Procurement

This article aims to identify optimal vehicle procurement policies for organizations engaged in humanitarian development programs and to derive general insights on the characteristics of these policies. Toward that end, we follow an inductive approach. First, we study the operations of the International Committee of the Red Cross (ICRC) in three representative countries: Sudan, Afghanistan, and Ethiopia. Using a linear programming (LP) model primed with field data provided by the ICRC, we calculate the optimal vehicle fleet size and compare it with the policies actually implemented. Second, drawing from results of the LP model, we develop a stylized quadratic control model and use it to characterize the general structure of the optimal policy under different demand scenarios and operational constraints. After demonstrating that the results of the control model are consistent with those of the LP model in the specific context analyzed, we discuss the optimal policies and the applicability of the former as a practical tool for strategic asset planning

When actions speak volumes: The role of inferences about moral character in outrage over racial bigotry


European Journal of Social Psychology

février 2014, vol. 44, n°1, pp.23-29

Départements : Management et Ressources Humaines

Mots clés : Person-centered moral judgments, Act-person dissociations, Informational value, Racism, Prejudice, Racial slurs

Inferences about moral character may often drive outrage over symbolic acts of racial bigotry. Study 1 demonstrates a theoretically predicted dissociation between moral evaluations of an act and the person who carries out the act. Although Americans regarded the private use of a racial slur as a less blameworthy act than physical assault, use of a slur was perceived as a clearer indicator of poor moral character. Study 2 highlights the dynamic interplay between moral judgments of acts and persons, demonstrating that first making person judgments can bias subsequent act judgments. Privately defacing a picture of Martin Luther King, Jr. led to greater moral condemnation of the agent than of the act itself only when the behavior was evaluated first. When Americans first made character judgments, symbolically defacing a picture of the civil rights leader was significantly more likely to be perceived as an immoral act. These studies support a person-centered account of outrage over bigotry and demonstrate that moral evaluations of acts and persons converge and diverge under theoretically meaningful circumstances

When organizations deinstitutionalize control practices: A multiple-case study of budget abandonment


European Accounting Review

décembre 2014, vol. 23, n°4, pp.593-623

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

Mots clés : Deinstitutionalization, Budgeting, Budget abandonment, Beyond Budgeting

Drawing on a framework of deinstitutionalization, this study explores the abandonment of budgeting through a multiple-case study of four companies. The findings illustrate how a number of antecedents to deinstitutionalization acted in each setting and show that abandonment was only achieved through skillful agency by dominant insiders to construct the need and manage for change. In addition, an interesting finding of the study is that two of the four companies reversed the deinstitutionalization and re-introduced traditional budgeting. This is explained by highlighting the role of remnants of formerly institutionalized practices and by demonstrating the importance of administrative and cultural controls which can support the abandonment of a central control practice in the first place. Overall, this research extends previous studies of deinstitutionalization by analyzing a taken-for-granted practice at the micro level and by giving a more agentic account of its processes