Research seminars

"Really “Lost in translation”? The economic consequences of issuing an English annual report"

Speaker: Thomas JEANJEAN & Hervé STOLOWY
HEC Paris

1 December 2009

"The Role of Anchoring Bias in the Equity Market"

Speaker: Gilles HILARY
HEC Paris

1 December 2009

Joint HEC and INSEAD Accounting &Control Area’s Research Seminar

Speaker: John Hand
University of North Carolina

6 November 2009

"Analyses of accounting-based trading strategies"

Speaker: John HAND
University of North Carolina

6 November 2009

On the Stewardship and Valuation Implications of Accrual Accounting Systems

Speaker: Thomas Hemmer
Rice University

23 October 2009

"On the Stewardship and Valuation Implications of Accrual Accounting Systems"

Speaker: Thomas HEMMER
Rice University

23 October 2009

“Social capital and management control systems: a study of a non-government organisation”

Speaker: Matthew HALL
London School of Economics

16 October 2009

Social capital and management control systems: a study of a non-government organization

Speaker: Matthew Hall
London School of Economics

16 October 2009

“The dividends of accounts: competing logics at and around the annual general meeting”

Speaker: Gustav JOHED
Uppsala University

2 October 2009

The Dividends of Accounts: competing logics at and around the annual general meeting

Speaker: Gustav Johed
Uppsala University

2 October 2009

“The Effect of Firms' Communication Complexity on Analyst Following and the Properties of their Earnings Forecasts”

Speaker: Reuven LEHAVY
University of Michigan

22 September 2009

“Earnings Management and the Predictive Ability of Accruals with Respect to Future Cash Flows”

Speaker: Daniel W. COLLINS
University of Iowa

8 June 2009

"Public pensions and the problematics of government"

Speaker: Cameron GRAHAM
Schulich School of Business

19 May 2009 - From 14:00 to 16:00

"Office Size of Big 4 Auditors and Client Restatements"

Speaker: Jere FRANCIS
University of Missouri-Columbia

7 May 2009 - From 14:00 to 15:30

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Translating "Lean" into Practice: Performance Indicators, Problematisation, and Repair

Speaker: Sylvia JORDAN
Innsbruck University School of Management

27 March 2009 - From 14:00 to 16:00

We examine, by way of a longitudinal case study, how a set of performance indicators that express a commitment to Lean Production is put to work in a manufacturing company. Our case illuminates how indicators are enacted and translated so as to motivate concrete improvement activities. Processes of translation can thereby include episodes of problematisation, in which the validity of an indicator is put into question. The paper highlights different forms that such problematisation can assume and shows that when indicators become a problem, organisational actors engage in repair activities. However, we also observe that repair is not always considered the first-best solution. We suggest that this is so because repair is not necessarily in line with a pragmatic attitude of “getting things done” that mobilises indicators within a ‘logic of action’ rather than within a ‘logic of representation’. The paper discusses the importance of this difference in logics for our understanding of performance measurement more generally.

Contact Us  

Accounting & Management Control Department

Campus HEC Paris
1, rue de la Libération
78351 Jouy-en-Josas cedex
France

Featured Faculty  

Pascale DEFLINE

Accounting and Management Control

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