Séminaires de Recherche

Stratégie et Politique d’Entreprise

Intervenant : Tanya Menon
Ohio State University

6 juin 2017 - T004 - De 13h30 à 15h00

Re-forming healthcare: The role of accounting artifacts

Comptabilité et Contrôle de Gestion

Intervenant : Jeff Everett
York University

2 juin 2017 - HEC Paris - salle T004 - De 14h00 à 16h00

This study examines the role accounting plays in major healthcare-policy-reform processes.
Focusing on a single hospital site in the African nation of Ghana, and starting from the practice theory of Pierre Bourdieu, the study analyzes how different forms, constructions, and classifications of accounting information—or accounting artifacts—shape policy regimes and facilitate particular patterns of activity and interaction. It further examines how these regimes and patterns, in conjunction with the embedded social memory or habitus of individual actors, in turn lead to the construction and use of new artifacts. The study also highlights how hospital staff and patients use various tactics to work with and around these artifacts, resulting in at times unintended consequences and the need to pursue new policy directions. In so doing, the study furthers our understanding of why policy-reform processes in the field of healthcare are so often sequential in nature.

Trash-Talking: Competitive Incivility Motivates Rivalry, Performance, and Unethical Behavior

Management et Ressources Humaines

Intervenant : Maurice Schweitzer
The Wharton School, University of Pennsylvania, USA

2 juin 2017 - T004 - De 10h00 à 11h30

Trash-talking increases the psychological stakes of competition. Across two pilot studies and four experiments, we demonstrate that trash-talking motivates targets to outperform their opponents. Across, two pilot studies we show that (1) people readily recall instances of trash-talking in organizations and (2) people fail to forecast the motivational consequences of trash-talking. In Study 1, participants in a competition who were targets of trash-talking outperformed participants who faced the same economic incentives, but were not targets of trash talking. In Study 2, we replicate this finding and show that perceptions of rivalry mediate the relationship between trash-talking and performance. In Study 3, we find that targets of trash-talking are particularly motivated to see their opponents lose. In Study 4, we show that participants who were targets of trash talking were more likely to cheat in a competition that were participants who received a neutral message. Taken together, our findings reveal that trash talking is a common workplace behavior that can foster rivalry and motivate both constructive and unethical behavior.

The Role of Prepayment Penalties in Mortgage Loans


Intervenant : Alessandro Gavazza
LSE - The London School of Economics

30 mai 2017 - T004 - De 14h00 à 15h15

We study the effect of mortgage prepayment penalties on borrowers’ prepayments and delinquencies by exploiting a 2007 reform in Italy that reduced penalties on outstanding mortgages and banned penalties on newly-issued mortgages. Using a unique dataset of mortgages issued by a large Italian lender, we provide evidence that: 1) before the reform, mortgages issued to riskier borrowers included larger penalties; 2) higher prepayment penalties decreased borrowers’ prepayments; and 3) higher prepayment penalties did not affect borrowers’ delinquencies. Moreover, we find suggestive evidence that prepayment penalties affected mortgage pricing, as well as prepayments and delinquencies through borrowers’ mortgage selection at origination, most notably for riskier borrowers.

Accounting of and for the World Multiple: The Sales and Operations Forecast and The Enactment of ’The Flow of The Product

Comptabilité et Contrôle de Gestion

Intervenant : Jan Mouritsen
Copenhagen Business School

19 mai 2017 - HEC Champerret - Amphi 471 - De 14h00 à 16h00

This is a study of the role of accounting when the world is ontologically multiple. It analyses the construction of a Sales and Operational Planning (S&OP) forecast intended to coordinate laterally dependent processes of an inaccessible ‘underlying’ ‘flow of the product.’ This is important because much literature focuses on the constitutive dimensions of accounting whereby it deemphasises how the world may impact inscription work. Drawing on Latour’s two modes of existence – mode of substance and mode of reference – the paper analyses the development of a sales forecast intended to be mechanism from where all the firms’ – EuroTech – activities might be coordinated. It finds that not only accounting has a history but also the world and this emphasises the importance of so-called crossing points where accounting is imbued with new capability – not only inscription but also prescription, circumscription and conscription. During crossing points, accounting mechanism proliferate rather than substitute each other and they become engaged in articulating multiple ontologies; but only to a certain extent because coordination points towards an enduring problem of the frailty of multiply ontologies.

6th Interpretive Accounting Workshop

Comptabilité et Contrôle de Gestion

19 mai 2017 - Champerret salle 411 - De 09h00 à 11h30

Stakeholder Orientation and the Cost of Debt: Evidence from a Natural Experiment


Intervenant : Kai Li
The University of British Columbia

18 mai 2017 - T025 - De 14h00 à 15h15

We examine the causal effect of stakeholder orientation on firms’ costs of debt. Our test exploits the staggered adoption of state-level constituency statutes, which allow directors to consider stakeholders’ interests when making business decisions. We find a significant drop in loan spreads for firms incorporated in states that adopted such statutes relative to firms incorporated elsewhere, and the effect is stronger when stakeholders’ interests are more likely to be ignored.
Our results are consistent with the view that incorporating stakeholders’ interests into corporate decision-making mitigates uncertainties in dealing with creditors, employees, customers, and suppliers, and thus lowering cost of debt.

6th Interpretive Accounting Workshop

Comptabilité et Contrôle de Gestion

18 mai 2017 - Champerret salle 411 - De 14h00 à 18h00

Mandatory Fun: Consent, Gamification and the Impact of Games at Work

Management et Ressources Humaines

Intervenant : Nancy Rothbard
Chair, Management Department , Wharton School, University of Pennsylvania

16 mai 2017 - T201 - De 10h00 à 11h30

In an effort to create a positive experience at work, managers have deployed a wide range of innovative initiatives and practices designed to improve the affective experience for workers. One such innovative practice is gamification, introducing elements from games into the work environment with the purpose of improving employees’ affective experiences. Games have long been played at work, but they have emerged spontaneously from the employees themselves. Here, we examine whether managerially-imposed games provide the desired benefits for affect and performance predicted by prior studies on games at work or whether they are a form of “mandatory fun.” We highlight the role of consent (Burawoy 1979) as a response to mandatory fun, which moderates these relationships and, in a field experiment, find that games, when consented to, increase positive affect at work, but, when consent is lacking, decrease positive affect. In a follow up laboratory experiment, we also find that legitimation and a sense of individual agency are important sources of consent.

Technology and Consumer Behavior


Intervenant : Jonathan LEVAV
Professeur Associé de Marketing , Stanford Graduate School of Business

12 mai 2017 - Salle T015 - De 10h30 à 12h00

Technology and Consumer Behavior

By Jonathan Levav

Electronic devices are assumed to make markets more efficient and to create a distribution channel for market information. These devices and the applications that run them allow people to engage in commercial transactions on the go, to access information from all parts of the globe, and to communicate through voice and video from anywhere. In the series of papers that make up this talk I will show that people's interactions with these devices can evoke psychological processes that influence the judgments and decisions that people make when using them. Specifically, in multiple field and lab studies I examine how the physical interaction with electronic devices influences psychological processes in systematic ways.