'We are being Pilloried for Something, We Did Not Even Know We Had Done Wrong!' Quality Control and Orders of Worth in the British Audit Profession


Journal of Management Studies

July 2013, vol. 50, n°5, pp.845-869

Departments: Accounting & Management Control

Keywords: Audit profession, Boltanski, Institutional work, Quality control, Thévenot, United Kingdom

This paper contributes to the analysis of institutional work by looking at situations of perceived injustice that institutional change can create. To this end, the paper mobilizes the work of Boltanski and Thévenot on orders of worth to analyse the consequences for a professional body of a shift in institutional logics towards more accountability. The feeling of injustice experienced – and voiced – by some members of the largest British institute of auditors, the ICAEW, after it set up and operated a quality monitoring unit, serves to illustrate how change can turn awry when equity in a community of peers is threatened, and how institutional work can remedy such a situation by restoring a sense of worth in the community

A Context-Based Approach to Reconciling Data Interpretation Conflicts in Web Services Composition


ACM Transactions on Internet Technology

November 2013, vol. 13, n°1

Departments: Informations Systems and Operations Management, GREGHEC (CNRS)

Keywords: Algorithms; Design; Languages; Standardization; Web services; composition; mediation; semantics; context

We present a comprehensive classification of data misinterpretation problems and develop an approach to automatic detection and reconciliation of data interpretation conflicts in Web services composition. The approach uses a lightweight ontology augmented with modifiers, contexts, and atomic conversions between the contexts. The WSDL descriptions of Web services are annotated to establish correspondences to the ontology. Given the naive Business Process Execution Language (BPEL) specification of the desired Web services composition with data interpretation conflicts, the approach can automatically detect the conflicts and produce the corresponding mediated BPEL. Finally, we develop a prototype to validate and evaluate the approach

A Critical Spatial Approach to Marketplace Exclusion and Inclusion


Journal of Public Policy & Marketing

Spring 2013, vol. 32, pp.32-37

Departments: Marketing

Keywords: social space, critical theory of space, retail space, marketplace diversity, marketplace exclusion

The authors apply insights from critical spatial theory to explore how space can be reimagined to be more inclusive. The meaning of spaces includes (1) objective physical space, (2) subjective imagined space, and (3) lived space used by consumers. The authors discuss several cases in which different social actors (i.e., consumers, marketers, businesses, and policy makers) exert various forms of agency to achieve power and control in the social space and maximize different goals. They also highlight how critical spatial theories can be extended by marketing researchers. Businesses sometimes have more diverse interests than merely profit maximization and can consider a wider array of other stakeholders' interests to ensure the long-term survival of the firm. Finally, the authors examine implications for public policy. They point out the usefulness of a critical spatial perspective in such areas as affordable housing, inclusive and democratic retail space development, spatial segregation, and suburban sprawl

Accounting and networks of corruption

D. Neu, J. Everett, A. Rahaman, D. E. MARTINEZ

Accounting Organizations and Society

August 2013, vol. 38, n°6-7, pp.505-524

Departments: Accounting & Management Control, GREGHEC (CNRS)

Keywords: Corruption, Social networks, Social services, Sociology, Social interaction, Program administration (Education)

This study examines the nature and role of accounting practices in a network of corruption in an influence-market setting. The study focuses on the Canadian government’s Sponsorship Program (1994–2003), a national unification scheme that saw approximately $50 million diverted into the bank accounts of political parties, program administrators, and their families, friends and business colleagues. Relying on the institutional sociology of Bourdieu, the study demonstrates the precise role of accounting practices in the organization of a corrupt network imbued with a specific telos and certain accounting tasks. The study illustrates how accounting is accomplished and by whom, and it shows how the ‘skillful use’ of accounting practices and social interactions around these practices together enable corruption. In so doing, the study builds on a growing body of work examining criminogenic networks and the contextual, collaborative and systemic uses of accounting in such networks

Acting professional: An exploration of culturally bounded norms against nonwork role referencing


Journal of Organizational Behavior

August 2013, vol. 34, n°6, pp.866-886

Departments: Management & Human Resources

Keywords: Hiring evaluations, Multicultural environments, Professional norms, Role referencing, U.S. culture

This article presents three studies examining how cross-cultural variation in assumptions about the appropriateness of referencing nonwork roles while in work settings creates consequential impressions that affect professional outcomes. Study 1 reveals a perceived norm limiting the referencing of nonwork roles at work and provides evidence that it is a U.S. norm by showing that awareness of it varies as a function of tenure living in the United States. Studies 2 and 3 examine the implications of the norm for evaluations of job candidates. Study 2 finds that U.S. but not Indian participants negatively evaluate job candidates who endorse nonwork role referencing as a strategy to create rapport and shows that this cultural difference is largest among participants most familiar with norms of professionalism, those with prior recruiting experience. Study 3 finds that corporate job recruiters from the United States negatively evaluate candidates who endorse nonwork role referencing as a means of building rapport with a potential business partner. This research underlines the importance of navigating initial interactions in culturally appropriate ways to facilitate the development of longer-term collaborations and negotiation success