'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

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

Boarding the Aircraft: Trust Development Amongst Negotiators of a Complex Merger

M. LANDER, L. Kooning

Journal of Management Studies

January 2013, vol. 50, n°1, pp.1-30

Departments: Management & Human Resources, GREGHEC (CNRS)

Keywords: M&A, Negotiations, Process Study, Trust

We explore trust development in the context of an international merger negotiation. Based on in-depth interviews with chief negotiators of the Air France-KLM merger we contribute to existing theory by showing that trust develops in three interrelated domains: personal, process and outcome. Progressively, trust develops in all domains on the basis of antecedents that differ between phases and domains. Distinguishing between different domains facilitates analysis of trust asymmetry and the co-existence of trust and distrust, as well as the influence of trust in interorganizational relationships

Category stretching: Reorienting research on categories in strategy, entrepreneurship, and organization theory


Journal of Management Studies

September 2013, vol. 50, n°6, pp.1100-1123

Departments: Strategy & Business Policy, GREGHEC (CNRS)

Keywords: Categories, Causal-model theory, Goal-based approach, Prototype

We advocate for more tolerance in the manner we collectively address categories and categorization in our research. Drawing on the prototype view, organizational scholars have provided a 'disciplining' framework to explain how category membership shapes, impacts, and limits organizational success. By stretching the existing straightjacket of scholarship on categories, we point to other useful conceptualizations of categories ' i.e. the causal-model and the goal-based approaches of categorization ' and propose that depending on situational circumstances, and beyond a disciplining exercise, categories involve a cognitive test of congruence and a goal satisfying calculus. Unsettling the current consensus about categorical imperatives and market discipline, we suggest also that audiences may tolerate more often than previously thought organizations that blend, span, and stretch categories. We derive implications for research about multi-category membership and mediation in markets, and suggest ways in which work on the theme of categories in the strategy, entrepreneurship, and managerial cognition literatures can be enriched

Committed to Professionalism: Organizational responses of Mid-tier Accounting firms to conflicting institutional logics

M. LANDER, B. A. S. Koene, S. Linssen

Accounting Organizations and Society

February 2013, vol. 38, n°2, pp.130-148

Departments: Management & Human Resources, GREGHEC (CNRS)

We study how mid-tier accounting firms deal with changes in their institutional environment that resulted in a shift in emphasis from the trustee logic to the commercial logic. We find that these mid-tier firms selectively adopt practices related to the commercial logic, while retaining a principal commitment to the trustee logic. Interviews with high level informants in these firms show how specific strategic choice opportunities serve as independent critical events framing practice-adoption decisions. Main strategic issues for the mid-tier firms relate to the changing role of the accountant and changes in organizational structure and practices. As these issues fundamentally challenge characteristics of their professional identity, there is internal resistance against this transformation. Non-partnered accountants mainly challenge new roles that upset their extant work routines, whereas partners resist changes affecting their autonomy. These types of resistance directly impact the strategic organizational responses of the accounting firms to institutional pressures

Decentralization and contracting out: A new pattern for internal and external boundaries of the firm

G. Chanson, B. QUÉLIN

European Management Journal

December 2013, vol. 31, n°6, pp.602-612

Departments: Strategy & Business Policy, GREGHEC (CNRS)

Keywords: Boundaries of the firm, Centralization, Contracting out, Central services

This paper is devoted to the pattern of activity within large companies, through the two criteria of decentralization and contracting out. Our goal is to understand whether the determinants are identical for both internal and external boundaries of the firm. One literature stream contributes to the analysis of the internal structure and organization of divisional companies, studying the functions assigned to headquarters or divisions. Another part of the literature has focused on the boundaries of the firm issues and the firm’s core activities. Few works are at the junction of these two traditions. This study builds on an empirical study dedicated to the book publishing industry. Our analysis leads to discuss determinants of internal and external borders. We show that functions or activities with high potential of economies of scale are mainly centralized and internalized. On reverse, those related to core business and non-programmable functions are mostly at divisional level and contracted out

Do Women Choose Different Jobs from Men? Mechanisms of Application Segregation in the Market for Managerial Workers


Organization Science

May-June 2013, vol. 24, n°3, pp.737-756

Departments: Management & Human Resources, GREGHEC (CNRS)

Keywords: Gender segregation, Hiring, Job applications, Supply side, Matching, Careers, Financial Services industry, Gender roles, Identification, Work–life balance

This paper examines differences in the jobs for which men and women apply in order to better understand gender segregation in managerial jobs. We develop and test an integrative theory of why women might apply to different jobs than men. We note that constraints based on gender role socialization may affect three determinants of job applications: how individuals evaluate the rewards provided by different jobs, whether they identify with those jobs, and whether they believe that their applications will be successful. We then develop hypotheses about the role of each of these decision factors in mediating gender differences in job applications. We test these hypotheses using the first direct comparison of how similarly qualified men and women apply to jobs, based on data on the job searches of MBA students. Our findings indicate that women are less likely than men to apply to finance and consulting jobs and are more likely to apply to general management positions. These differences are partly explained by women’s preference for jobs with better anticipated work–life balance, their lower identification with stereotypically masculine jobs, and their lower expectations of job offer success in such stereotypically masculine jobs. We find no evidence that women are less likely to receive job offers in any of the fields studied. These results point to some of the ways in which gender differences can become entrenched through the long-term expectations and assumptions that job candidates carry with them into the application process.

Exploring the Link between the Humanitarian Logistician and Training Needs

A. Allen, G. Kovács, A. MASINI, A. Vaillancourt, L. Van Wassenhove

Journal of Humanitarian Logistics and Supply Chain Management

October 2013, vol. 3, n°2, pp.129-148

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

Keywords: Career path, Education, Humanitarian logistics, Logistics skills, Training

Purpose – The aim of this paper is to evaluate job profiles in humanitarian logistics, and assess current task priorities in light of further training and educational needs.Design/methodology/approach – The paper presents findings from a survey among humanitarian logistics practitioners and compares these to other studies in this area. It uses econometric models to evaluate the impact of managerial responsibilities in training needs, usage of time and previous training.Findings – The results show that the skills required in humanitarian logistics seem to follow the T-shaped skills model from Mangan and Christopher when looking at training wanted and time usage.Research limitations/implications – Survey respondents being members of the Humanitarian Logistics Association (HLA) may be more interested in developing the humanitarian logistics profession than other populations.Originality/value – This paper offers an insight in the specific skill requirements of humanitarian logisticians from members of the HLA and allows to understand which type of skills are linked to managerial responsibilities. The paper also establishes a link between logistics skill models and career progressions overall

Finding and Implementing Energy Efficiency Projects in Industrial Facilities

S. AFLAKI, P. Kleindorfer, V. Sáenz de Miera Polvorinos

Production and Operations Management

May-June 2013, vol. 22, n°3, pp.503-517

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

Keywords: Sustainable operations, Energy efficiency, Kaizen, Carbon footprinting

This study addresses the challenges of finding and implementing profitable energy efficiency (EE) projects, a critical foundation for sustainable operations. We focus on manufacturing enterprises, but many of our findings apply also to the back office of service operations. Our starting point is that, in nearly every industrial enterprise, there are many profitable EE projects that could be implemented but are not. An oft-cited hindrance to implementation is the lack of an internal management framework in which to find, value, and execute these projects. Using a conceptual approach, we rely on proven sustainable operations tools to develop such a framework. We identify three major value drivers of EE projects: savings intensity, 'green' image, and project complexity. We then describe a framework for understanding the context of EE projects in industry, with an underlying analytic foundation in optimal portfolio analysis. A case study of a large manufacturing site is used to illustrate emerging best practices'based on Kaizen management principles'for integrating EE project management with operations, engineering, and strategy

International Expansion, Diversification and Regulated Firm Nonmarket Strategy

S. Urbiztondo, J. Bonardi, B. QUÉLIN

Managerial and Decision Economics

September 2013, vol. 34, n°6, pp.379-396

Departments: Strategy & Business Policy, GREGHEC (CNRS)

Keywords: Expansion (Business), Diversification (Finance), Marketing strategy, Economic models, Competition (Economics), Economic development, Economics -- Research

Previous studies have shown that regulated firms diversify for reasons that are different than for unregulated firms. We explore some of these differences by providing a theoretical model that starts by considering the firm–regulator relationship as an incomplete information issue, in which a regulated incumbent has knowledge that the regulator does not have, but the firm cannot convey hard information about this knowledge. The incumbent faces both market and nonmarket competition from a new entrant. In that context, we show that when the firm faces tough nonmarket competition domestically, going abroad can create a mechanism that makes information transmission to the regulator more credible. International expansion can thus be a way to solve domestic nonmarket issues in addition to being a catalyst for growth

Investment decisions in the renewable energy sector: An analysis of nonfinancial drivers

E. Menichetti, A. MASINI

Technological Forecasting and Social Change

March 2013, vol. 80, n°3, pp.510-524

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

Notwithstanding their many environmental, economic and social advantages, renewable energy technologies (RE) account for a small fraction of the world's primary energy supply. One possible cause for this limited diffusion is that private investments in the RE sector, although potentially appealing, remain insufficient. The lack of adequate financing is also a clear indication that our understanding of the process by which investors fund RE ventures is still incomplete. This paper aims to fill in this gap and to shed new light on RE investment decisions. Building upon behavioral finance and institutional theory, we posit that, in addition to a rational evaluation of the economics of the investment opportunities, various non-financial factors affect the decision to invest in renewables. We analyze the investment decisions of a large sample of investors, with the objective to identify the main determinants of their choices. Our results shed new light on the role of institutional and behavioral factors in determining the share of renewable energy technologies in energy portfolios, and have important implications for both investors and policy makers: they suggest that RE technologies still suffer from a series of biased perceptions and preconceptions that favor status quo energy production models over innovative alternatives

La proposta di modifica del Regolamento sulle procedure d’insolvenza / The Proposal of Modification of the Regulation on Insolvency Proceedings


Diritto del Commercio Internazionale

2013, vol. 27, pp.141-165

Departments: Tax & Law, GREGHEC (CNRS)

Le rôle de la labellisation dans la construction d’un marché: Le cas de l’ISR en France [The role of labellisation in the design of a market: The case of SRI in France]


Revue Française de Gestion

October 2013, vol. 39, n°236, pp.93-107

Departments: Accounting & Management Control

Keywords: Industrial organization (Economic theory), Investments - Moral & ethical aspects, Labeling services, Finance, Insurance, Banking Industry, Assets (Accounting)

The attractiveness of SRI (Socially Responsible Investment) for retail investors in France has remained limited in spite of the launch of labeling schemes and a substantial growth of SRI funds. The article analyzes why the labeling impact has been limited. Our framework is based on the interaction of three elements: labels and information asymmetry, the labeling organizations and the selection of information attributes, the induced competition between labels. Two main factors explain the limited impact of labels. First, the information attributes disclosed by the labels reflect the viewpoint of asset managers rather than the one of retail investors. Second, the distribution of SRI by banking and insurance networks is not a factor of competitive advantage. [

Social Commerce: A Contingency Framework for Assessing Marketing Potential


Journal of Interactive Marketing

November 2013, vol. 27, n°4, pp.311-323

Departments: Marketing, GREGHEC (CNRS)

Keywords: Social commerce, Social media, Social networks, Online communities, Consumer decision process, Facebook, F-commerce, Digital marketing strategy

A key issue for marketers resulting from the dramatic rise of social media is how it can be leveraged to generate value for firms. Whereas the importance of social media for brand management and customer relationship management is widely recognized, it is unclear whether social media can also help companies market and sell products. Extant discussions of social commerce present a variety of perspectives, but the core issue remains unresolved. This paper aims to make two contributions. First, to address the lack of clarity in the literature regarding the meaning and domain of social commerce, the paper offers a definition stemming from important research streams in marketing. This definition allows for both a broad (covering all steps of the consumer decision process) and a narrow (focusing on the purchase act itself) construal of social commerce. Second, we build on this definition and develop a contingency framework for assessing the marketing potential that social commerce has to offer to firms. Implications for researchers and managers, based on the proposed definition and framework, are also discussed

Specialized capabilities in Integrated Solutions: The Role of Fit

F. Ceci, A. MASINI

International Journal of Business and Systems Research

2013, vol. 7, n°4, pp.395-411

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

Keywords: Contingency theory, Integrated solutions, IT sector, Information technology, Organisational capabilities, Business models, Degree of fit, Operational environment

Contingency theory suggests that the selection of coherent combinations of organisational capabilities and operational environments has important performance implications. This paper builds upon this perspective to analyse the emergence of a new business model that is modifying the structure of many industries: the provision of integrated solutions. The aim of the paper is to examine the strategic decisions behind the adoption of a business model based on integrated solutions and to understand how internal firm capabilities must be modified to match the external environment. Relying on primary data from 102 European IT firms, we discuss the value of specialised capabilities, and we analyse their degree of fit with the operational environment in which they are applied. Results show that solution providers that possess specialised capabilities obtain greater benefits when they operate in homogeneous environments

The Effect of Environmental Uncertainty on the Tragedy of the Commons


Games and Economic Behavior

November 2013, vol. 82, pp.240-253

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

Keywords: CPR games, Environmental uncertainty, Risk and ambiguity, The tragedy of the commons

We model a common pool resource game under environmental uncertainty, where individuals in a symmetric group face the dilemma of sharing a common resource. Each player chooses a consumption level and obtains a corresponding share of that resource, but if total consumption exceeds a sustainable level then the resource deteriorates and all players are worse-off. We consider the effect of uncertainty about the sustainable resource size on the outcome of this game. Assuming a general dynamic for resource deterioration, we study the effect of increased ambiguity (i.e., uncertain probabilities pertaining to the common resource's sustainable size). We show that whereas increased risk may lead to more selfish behavior (i.e., to more consumption), increased ambiguity may have the opposite effect

The Elephant in the Room of Dynamic Capabilities: Bringing two Diverging Conversations Together

G. DI STEFANO, G. Verona, M. Peteraf

Strategic Management Journal

December 2013, vol. 34, n°12, pp.1389-1410

Departments: Strategy & Business Policy, GREGHEC (CNRS)

Keywords: Dynamic capabilities, Cocitation analysis, Development path, Resource-based, Dynamic bundles

A critical issue has been absent from the conversation on dynamic capabilities: the two seminal papers represent not only different but contradictory understandings of the construct's core elements. Here, we explore the reasons for this, using author cocitation analysis to inform our analysis. Our findings suggest that the field is being socially constructed on the basis of two separate domains of knowledge and that underlying structural impediments have impeded dialog across the domains. In light of this evidence, then, we take up the challenge to find a solution to this dilemma. By employing a contingency-based approach, we show that there are ways to unify the field that rely, paradoxically, on integrating the two contradictory views, while still preserving the assumptions that led to their differences

The Use of Management Control Systems to Formulate and Implement CSR Strategy: A Levers of Control Perspective


Management Accounting Research

December 2013, vol. 24, n°4, pp.284-300

Departments: Accounting & Management Control

Directed by: special issue on "Challenges for management accounting arising from the sustainable development agenda"

Keywords: Corporate Social Responsibility, CSR strategy, Levers of control, Management control systems, Sustainability

Little is known about the role of management control systems (MCS) in managing the strategic processes that underpin Corporate Social Responsibility (CSR). To enhance our understanding of this phenomenon, this study employs Simons’ (1995) levers of control framework to explore how organizations leverage MCS in different ways in order to drive strategic renewal and trigger organizational change while simultaneously supporting society's broader sustainability agenda. Drawing on data gathered from France's largest listed companies – members of the CAC 40 – we provide insights into the structures and processes that companies employ to design, implement and monitor their CSR strategy. In doing so, we provide evidence of the way that organizations seek to attain their CSR objectives, and of the relationship between the management of CSR and other business processes. Of particular interest is the role of the levers of control in enabling managers to identify and manage threats and opportunities associated with CSR strategy, thus forming risk management processes that support organizations in their attainment of strategic objectives. Furthermore, the study provides evidence suggesting the use of MCS has the potential to contribute to society's broader sustainability agenda through processes that enable innovation, communication, reporting, and the identification of threats and opportunities

Using Blogs to Solicit Consumer Feedback: The Role of Directive Questioning Versus No Questioning

C. Balagué, K. DE VALCK

Journal of Interactive Marketing

February 2013, vol. 27, n°1, pp.62-73

Departments: Marketing, GREGHEC (CNRS)

Keywords: Blogs, Directive questioning, Market research, Online consumer feedback

Despite increasing adoption of social media for market research, the effect of the design of Web 2.0 platforms on the quantity and quality of market insights obtained is unclear. With a field experiment, this article addresses the effect of participant interaction and the role of questioning on the performance of blog platforms that aim to solicit online consumer feedback. We show that the role of questioning is a key determinant of the protocol design decision process. In contrast with the industry standard of directive questioning and the intuitive appeal of a collective protocol in a social media setting, this study shows that no questioning, combined with an individual protocol, results in the best feedback quality. The analyses also highlight the value of an individual, no questioning protocol for performance over time and insights in consumers' experiential consumption and personal backgrounds. In terms of feedback quantity, protocols that combine directive questioning with a collective setting are best. These actionable recommendations indicate how market researchers can design online blog plat forms to improve consumer feedback quantity and quality

Valuation Studies? Our Collective Two Cents (main authors: H. Kjellberg, A. Mallard)

Diane-Laure ARJALIES

Valuation Studies

April 2013, vol. 1, n°1, pp.11-30

Departments: Accounting & Management Control

Keywords: Value as noun and verb, Valuation processes, Topicality of valuation, Conceptual challenges, Sites of valuation, Research agenda

This article presents the results of a poll made among the members of theeditorial and advisory boards of Valuation Studies. The purpose is to overviewthe topic that is the remit of the new journal. The poll focused on threequestions:1. Why is the study of valuation topical?2. What speci!c issues related to valuation are the most pressing ones toexplore?3. What sites and methods would be interesting for studying valuation?The answers to these questions provided by sixteen board members form thebasis of the article. Based on these answers, it identi!es a number of themesconcerning the study of valuation, elaborating on the rationale for attendingto valuation, the conceptual challenges linked to this, and the speci!c issuesand sites that deserve further attention

Value Creation in University - Firm Research Collaborations: A Matching Approach

Constanta Denisa MINDRUTA

Strategic Management Journal

June 2013, vol. 34, n°6, pp.644-665

Departments: Strategy & Business Policy, GREGHEC (CNRS)

Keywords: Matching, Complementarity, Endogeneity, Value creation, University–industry alliances

University-based technological opportunities are often exploited through joint corporate and academic entrepreneurship activities such as university–industry research collaborations. This paper explores the partner attributes that drive the matching of academic scientists and firms involved in these relationships. The paper models the formation of firm–faculty partnership as an endogenous selection process driven by synergy between partners' knowledge-creation capabilities. The main findings indicate that faculty–firm matching is multidimensional: firms and scientists complement each other in publishing capabilities but substitute each other in patenting skills. Furthermore, firms and scientists with specialized knowledge create more value by teaming with more knowledge-diversified partners. The paper contributes to the literature on university–industry knowledge transfer and, more generally, to the literature on alliance formation

Welche Faktoren erhöhen die Wirksamkeit der Internen Revision und stärken damit die Corporate Governance? Eine empirische Analyse „harter“ und „weicher“ Faktoren


Zeitschrift für Corporate Governance

2013, n°3, pp.107-114

Departments: Accounting & Management Control, GREGHEC (CNRS)

Die Interne Revision (IR) gilt als Kernkomponente des unternehmensinternen Überwachungs- und Kontrollsystems. Sie dient sowohl der Unternehmensleitung als auch dem Überwachungsorgan zur Erfüllung ihrer Aufgaben im Sinne einer effektiven Corporate Governance. Der vorliegende Beitrag untersucht auf der Basis eines Fragebogens und anschließenden Interviews mit Leitern der Internen Revision und ihren Stakeholdern im Senior Management, welche Faktoren effektive von weniger effektiven Internen Revisionen unterscheiden. Die Verfasser fokussieren insbesondere in den Interviews auf „weiche“ Faktoren wie die Kommunikationsbeziehung zwischen dem Leiter der Internen Revision und den entsprechenden Stakeholdern im Senior Management, die für die Wirksamkeit der Internen Revisionen maßgeblich sind. Auf der Basis der empirischen Untersuchung werden Empfehlungen zur Steigerung der Effektivität der Internen Revision abgeleitet, um ihren Status als Kernkomponente der Corporate Governance zu gewährleisten

What is your Global Innovation Strategy?


IT Professional

November-December 2013, vol. 15, n°6, pp.26

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

Keywords: Business strategy, Developed world, Developing world, Digital strategy, Emerging economies, Global innovation, Information technology

The developing world doesnt approach innovation in the same way as the developed world. Therefore, as firms globalize, they must be mindful of some fundamental differences as they craft their innovation strategies. This article articulates key dimensions and innovation approaches that differ across developing and developed economies. It proposes a framework that managers can use to develop a comprehensive innovation strategy and to tailor their IT systems accordingly.

What Remains of the Alien Tort Statute After Kiobel?


North Carolina Journal of International Law & Commercial Regulation

Fall 2013, vol. 39, n°1, pp.171-190

Departments: Tax & Law, GREGHEC (CNRS)

Keywords: *ACTIONS & defenses (Law) TORTS -- United States -- Cases KIOBEL v. Royal Dutch Petroleum Co. (Supreme Court case) STATUTES -- United States -- States FEDERAL courts HUMAN rights -- Lawsuits & claims UNITED State

The article discusses the America's Alien Tort Statute (ATS) in the wake of the U.S. Supreme Court's ruling in the 2013 case Kiobel v. Royal Dutch Petroleum Co. which deals with the ATS and the rules regarding torts-related lawsuits in U.S. federal courts. According to the article, the court in Kiobel determined that aliens cannot use the ATS to sue other parties when all of the relevant conduct in question took place outside of the U.S. Transnational human rights litigation is also examined


The Pirate Organization: Lessons from the Fringes of Capitalism

The Pirate Organization: Lessons from the Fringes of Capitalism

translated in English from L'organisation pirate, Le Bord de l'Eau, 2010


Harvard Business Press Books


L'ouvrage développe une perspective originale sur l'organisation des communautés pirates opérant en mer, sur le Net, ou au coeur de l'ADN. Ces territoires sont aussi ceux de l'expansion du capitalisme, c'est pourquoi ce livre défend l'idée que l'organisation pirate, loin d'être un accident de l'histoire, se trouve être en réalité l'une des forces essentielles qui structurent le capitalisme depuis ses origines.Ce livre propose une théorie transhistorique de l'organisation pirate qui révèle la face cachée des sociétés capitalistes et permet d'expliquer une facette essentielle de leur évolution.Projet transdisciplinaire, cet ouvrage s'accompagne d'une composition musicale du groupe de rock Chevreuil, intitulée « L'Organisation Pirate ». L'oeuvre musicale est accessible librement et peut être téléchargée, modifiée, remixée, et diffusée à l'infini par les lecteurs du livre, qui en sont aussi les co-producteurs puisque le totalité des droits d'auteur finance la production et l'enregistrement du morceau.

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