Aux sources de la théorie positive : Contribution à une analyse institutionnelle des changements de paradigmes dans la recherche comptable [Back to the Sources of Positive Accounting theory: an institutitional analysis of paradigm changes in Accounting R


Comptabilité Contrôle Audit

December 2008, n°2/2008 (Tome 14), pp.5-26

Departments: Accounting & Management Control

Keywords: Théorie comptable, Histoire de la recherche comptable, Théories normatives, Théories positives

In this article, we analyze factors that explain the success of the « positive approaches » (PA) in accounting research. In less than ten years, between 1960 and 1967-1968, PA became dominant in the main accounting journals and the so-called « normative theories » disappeared from academic outlets. The reasons of this success are not clearly established. The propagators of PA (Ball and Brown 1968 ; Watts and Zimmerman 1986) advocate the fertility of their approach, while others (e.g. : Whittington 1987 ; Mouck 1988 ; Williams 1990 ; Mattessich 1995) denounce them as ostracizing and systematically denigrating rival approaches. Both proponents and opponents of PA consider the emergence of positive theories as a radical severance. However, we suggest that the move from normative to positive theories occurred in fact gradually. Even if they took advantage of the reform of the U.S. business schools during the 50's, the proponents of PA also benefited from a decoupling between the academic world and accounting practice initiated by their predecessors

Business Related Determinants of Offshoring Intensity

S. C. SRIVASTAVA, T. S. H. Teo, P. S. Mohapatra

Information Resources Management Journal

2008, vol. 21, n°1, pp.44-58

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

Some researchers view information systems (IS) offshoring as extension of onshore IS outsourcing. However, others have the opinion that IS offshoring has its unique characteristics because of which, we cannot extend research made in onshore IS outsourcing without testing its applicability to the offshore context. This tension motivates our research to examine whether determinants of IS offshoring are indeed the same as determinants of onshore IS outsourcing? We examine the role of some firm level determinants of offshoring intensity. The four business related determinants that we analyze in this study are: business size, business cost, business financial leverage, and business performance. Results indicate a significant relationship between business size and offshoring intensity, and also between business financial leverage and offshoring intensity. Based on the results, we analyze similarities and differences between traditional onshore IS outsourcing and IS offshoring. Implications and contributions arising out of this study are also discussed

Competitors' Resource-Oriented Strategies: Acting on Competitors' Resources through Interventions in Factor Markets and Political Markets


Academy of Management Review

January 2008, vol. 33, n°1, pp.97-121

Departments: Strategy & Business Policy, GREGHEC (CNRS)

Keywords: Competition, Business Intelligence, Competitive advantage, Marketing strategy, Resource-based theory of the firm, Resource management

We argue that we can reach a better understanding of the relationships between firm resources and competitive advantage by considering actions that firms take against their rivals' resources in factor markets and political markets. We outline market and firm characteristics that facilitate the deployment of competitors' resource-oriented strategies. We then argue that the effectiveness of the firm's actions on its competitors' resources depends on the competitive responses of the rivals being attacked.

Discourse and audit change: transformations in methodology in the professional audit field


Accounting, Auditing and Accountability Journal

2008, vol. 20, n°6, pp.825-854

Departments: Accounting & Management Control

Do science and money go together ? The case of French Biotech industry

R. DURAND, O. Bruyaka, V. Mangematin

Strategic Management Journal

December 2008, vol. 29, n°12, pp.1281-1299

Departments: Strategy & Business Policy, GREGHEC (CNRS)

Keywords: Rent generation, Rent appropriation, Value drivers, Biotech industry, Developing technological applications, entering exploitation alliances, and choosing between research- or service-focused strategic orientations are decisions that high-tech firms must manage concurrently.

This article explores systematically the contrasting effects of these strategic determinants on rent generation and rent appropriation using the entire population of French biotech firms (1994-2002). Findings indicate that science and money do not unconditionally go together-the direct relationship between rent-accruing resources (e.g., patents or articles) and rent appropriation varies depending on the type of resources and the strategic orientation. Moreover, the effects of strategic determinants differ for rent generation vs. rent appropriation: 1) technological application diversity undermines a firm's capacity to appropriate rents-in particular for research-oriented firms; 2) exploitation alliances favor rent generation but hinder rent appropriation; 3) service-oriented firms exhibit significantly better performance than research-oriented firms. Such evidence challenges the emergence in the biotechnology industry of a one-best strategic trajectory, as represented by research-intensive start-ups funded by private money engaged in publishing and patenting races

La construction comptable de l'économie



June 2008, n°152, pp.26-34

Departments: Accounting & Management Control

Multi-stakeholder labour monitoring organizations: Egoists, instrumentalists, or moralists?

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

Journal of Business Ethics

2008, vol. 81, pp.117-142

Departments: Accounting & Management Control, GREGHEC (CNRS)

pas sous affiliation HEC

Opening the Black Box of Buzzing Bloggers; Understanding How Consumers Deal with the Tension between Authenticity and Commercialism in Seeded WOM Campaigns

R. Kozinets, K. DE VALCK, S. J. S. Wilner, A. Wojnicki

Advances in Consumer Research

2008, vol. 35

Departments: Marketing, GREGHEC (CNRS)

Show Bizz Becomes Show Buzz: How Viral Diffusion Changes the Traditional Meaning-Making Process of a Rising Star

K. DE VALCK, D. Rasolofoarison, G. Kretz

European Advances in Consumer Research

2008, vol. 8

Departments: Marketing, GREGHEC (CNRS)

Social issues in the study of management

D. Guthrie, R. DURAND

European Management Review

2008, vol. 5, pp.137-149

Departments: Strategy & Business Policy, GREGHEC (CNRS)

Keywords: Responsibility, Management studies, Institutional history, Governance, Selection criteria

The Relationship between E-Government and National Competitiveness: The Moderating Influence of Environmental Factors


Communications of the AIS

2008, vol. 23, pp.73-94

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

Using secondary data from 113 countries and the literature on Resource Based View [RBV] and Information Technology [IT] impact as the guiding theoretical lenses, we examine the relationships of e-government development and e-participation with national business competitiveness. E-government development represents the level of functional sophistication of e-government Web sites in a nation whereas e-participation is the level of country’s willingness to engage citizens in e-government processes. In addition, we analyze the moderating role of country environment on the relationships between e-government development and business competitiveness and also between e-participation and business competitiveness.Our results highlight strong association of e-government development as well as e-participation with national business competitiveness. Further, our results also show the moderating role of human capital, public institutions and macro-economic conditions on the relationship between e-government development and business competitiveness of a nation. Human capital and public institutions positively moderate this relationship whereas macro-economic environment marginally moderates the relationship in the negative direction. In contrast to this, the relationship between e-participation and business competitiveness is positively moderated only by national human capital. Further, we also analyze the combined relationship of e-government development and e-participation (e-government maturity) with national business competitiveness and observe that e-government maturity is also significantly related to national business competitiveness. Through this research, we make some important contributions that have implications for research and practice

Trust and e-Government Success: An Empirical Study


Journal of Management Information Systems

Winter 2008, vol. 25, n°3, pp.99-131

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

Keywords: e-government, Intention to continue, IS success model, Public sector, Quality, trust

Electronic government is being increasingly recognized as a means for transforming public governance. Despite this increasing interest, information systems (IS) literature is mostly silent on what really contributes to the success of e-government Web sites. To fill this gap, this study examines the role of trust in e-government success using the updated DeLone and McLean IS success model as the theoretical framework. The model is tested via a survey of 214 Singapore e-government Web site users. The results show that trust in government, but not trust in technology, is positively related to trust in e-government Web sites. Further, trust in e-government Web sites is positively related to information quality, system quality, and service quality. The quality constructs have different effects on "intention to continue" using the Web site and "satisfaction" with the Web site. Post hoc analysis indicates that the nature of usage (active versus passive users) may help us better understand the interrelationships among success variables examined in this study. This result suggests that the DeLone and McLean model can be further extended by examining the nature of IS use. In addition, it is important to consider the role of trust as well as various Web site quality attributes in understanding e-government success


Imprese multinazionali e ordinamento internazionale nell'era della globalizzazione / Multinational Enterprises and International Law in a Globalized Era




Les nouvelles fondations des sciences de gestion - éléments d'épistémologie de la recherche en management (A. David, A. Hatchuel, R. Laufer Eds)

translated in French from Les nouvelles fondations des sciences de gestion - éléments d'épistémologie de la recherche en management (A. David, A. Hatchuel, R. Laufer Eds), Presses des Mines, Collection Économie et Gestion, 2001


Presses des Mines, Collection Économie et Gestion

2e ed., 2008

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