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RÉSUMÉS du Numéro 65 - Abonnement 2009 - ANGLAIS

Revue "Recherches en Sciences de Gestion - Management Sciences - Ciencias de Gestión" - ISBN 2259-6372
Chaque article a des résumés en français, anglais et espagnol 


Relevance of Financial and Non-Financial Measures
to Financial Analysts: Experimental Evidence

Résumé :

This research explores the role of financial and non-financial
measures on analysts’ recommendations. Specifically, we examine for
different combinations of favorable and unfavorable financial and
non-financial measures (a) how analysts’ recommendations ratings to
invest in a firm are influenced by these measures - an outcome
variable, and (b) two process variables, the weights put on these
measures and the effect of these measures on analysts’ time horizon
when making their recommendations. The last issue examined is how
the two measures are weighted in conjunction with the time horizon in
making the recommendations when the favorableness of the measures
vary or are consistent.

par Dipankar Ghosh
School of Accounting
Price College of Business
University of Oklahoma (USA)
Anne Wu
National Chengchi University (Taipei, Taiwan)


The Motive for Indirect Cost Control in
Higher Education

Résumé :

Colleges and universities throughout the world rely on different
funding models to cover costs. Regardless of the model used, these
institutions are experiencing intense pressure to control costs.
However, controlling indirect costs in traditional not-for-profit
institutions of higher learning is in direct conflict with a more
powerful survival motive. We propose that actions required to attract
and retain students lead to product proliferation in the form of
increased programmatic offerings and to other forms of student
support, which leads to higher costs. Cost containment is not a
realistic priority given the prevailing institutional structures.

par Professor Kenneth, J. Euske
Naval Postgraduate School
Monterey, California (USA)
Professor Kay, M. Poston
South University
Columbia, South Carolina (USA)


The Effects on Shareholder Value of Share-Based Awards: Using these Effects to Drive the Appropriate

Résumé :

Stock-options, restricted stock, stock appreciation rights, and
phantom stock represent compensation plans that American and
European companies use to reward their managers. This paper argues
that all these plans are the same in nature, and that they should be
accounted for in the same way. Using an earnings capitalization
model, the paper shows how the plans have the same effect on
shareholder value. The paper recommends a common way to measure
their value, and it presents two ways to account for them. Finally, the
paper discusses how the current liability-equity debate influences
current accounting for share-based compensation.

par Randall B. Hayes
Central Michigan University (USA)
William R. Cron
Central Michigan University (USA)


The Challenge of Organizational Change:
Enhancing Organizational Change Capacity

Résumé :

Drawing on three different approaches to change, the paper
explores the need for a situational approach to managing change and
the concomitant challenge of building organizational change capacity.
Emphasis is placed on developing: (1) an understanding of different
approaches to change and when each is appropriate; (2) a changefacilitative
organizational culture and ongoing strategizing; (3) the
willingness and ability of organizational members to assume
responsibility for continuous changing; (4) an infrastructure that
makes continuous changing possible; and (5) sufficient and
appropriate resources devoted to changing.

par Anthony F. Buono
Bentley College, Massachusetts, (USA)
Kenneth W. Kerber
Principal, Kerber & Associates
Massachusetts, (USA)


The Heritage, the Future, and the Role of Values in the Field of Organization Development

Résumé :

This article provides an overview of the role of values in the field
of Organization Development. It includes a review of the early period
of OD and statements of values by early contributors and incorporates
value statements as presented by OD professional associations.
Important issues concerning values in terms of power and political
issues, ethics, and the question of changing values of the constituents
are presented. Major contemporary trends in the field and their
relationship to OD values are provided as well as authors’
speculations as to the role of OD values in the future.

par Therese F. Yaeger
Benedictine University
Peter F. Sorensen
Benedictine University


Corporate Social Performance: Toward a
Dramaturgical Perspective

Résumé :

This paper proposes that corporate social performance can be
understood with a dramaturgical perspective that investigates how
situated activities by corporations and stakeholders negotiate the
meaning of corporate social actions. The dramaturgical perspective is
illustrated by public hearings into sour gas applications where
stakeholders create impressions of corporate conduct and social
performance. The conclusion addresses future research questions.

par Robert P. Gephart, Jr.
University of Alberta School of Business
Edmonton (Canada)


Reflections on Corporate Social Responsibility in
Differing Institutional Systems: How Chinese,
German, and U.S. Corporations Address Stakeholder Interests

Résumé :

Only few studies so far have dealt with a comparison of different
institutional systems and the consequences for firm behavior
regarding the handling of CSR issues. Moreover, even fewer studies
have incorporated China, one of the most important markets
nowadays, in their analyses. Therefore, by referring to institutional
theory, this paper analyzes whether different cultural, economic, and
institutional conditions in Western and Eastern countries differently
frame the perception and care for CSR and environmental issues by

par Michael Nippa
Department of Business Administration
Technische Universität Bergakademie Freiberg
Andreas Klossek
Department of Business Administration
Technische Universität Bergakademie Freiberg


A Study of Socioeconomic Interventions of
Transorganization Storytelling Among New Mexico Arts Organization

Résumé :

This study brings together Socio-Economic Approach to
Management (SEAM) with narrative and story theory in a
transorganizational context of artists and arts organizations seeking
identity. Previously narrative and story are viewed as duplicate
constructs. Our theory suggests that narrative emphasizes stabilized
retrospective sensemaking, while stories accentuate prospective
sensemaking. By looking at their interplay, there is a contribution to
be made to understanding self-organization as the interlacement of
retrospection and prospection. More stabilized narratives about ‘lack
of arts scene’ and more nascent stories ascribe possibilities that
together construct the identity of a city’s ‘arts scene.’ Our study
analyzes interventions to speed along self-organizing process of that

par David Boje
New Mexico State University
Las Cruces (USA)
Claudia Gomez
New Mexico State University
Las Cruces (USA)


Liedership – Songs that are (un-)sung

Résumé :

The cultural and political logic of leadership training will be
analyzed on the hand of an exemplar --- that of Brian Bacon (Director
of the Oxford Leadership Academy) who delivered a one-day
leadership event on 11 January 2008 to de Baak (the training center
of the Dutch Employers Association). Bacon was introduced as
representing “the world’s leading leadership training center” and the
audience was told that he had just obtained the worldwide leadershiptraining
contract for Telefonica. His presentation contained a fairly
unoriginal pastiche of leadership ideas, but its cultural message(s)
demand, I believe, close attention.

par Hugo Letiche
University UvH, Utrecht (The Netherlands)


CSR1 in Intervention-Research:
Example of an Implementation of the SEAM Model

Résumé :

CSR is a widely debated theme internationally, as testified by
numerous initiatives i.e. Global Compact or those of the International
Labour Organization. This issue is addressed in a variety of academic
works, which approach the theme either from the economic theories
point of view or through stake-holders theory. One of the poorly
recognized responsibilities of academics, however, is to finalize
together with the company actors and their environment specific
methods aimed at transcending the contradictions between social
responsibility and economic responsibility. This type of cooperative
and participative construction of an innovative model can be
exemplified through research-intervention implemented to build up a
socio-economic management theory and practice. This article
illustrates this mutli-faceted method in the specific field of healthcare.

par Michel Péron
Emeritus Professeur
Université Paris 3 Sorbonne-Nouvelle
ISEOR (France)
Marc Bonnet
Université Jean-Moulin Lyon 3
ISEOR (France)


Firm’s Survival over the Market Life Cycle: an
Empirical Analysis in the Franchise System

Résumé :

Most of the franchise research has focused on emphasizing the
benefits and advantages of franchising compared to becoming an
independent entrepreneur. It is suggested that in general terms,
franchising is less risky. However, there must be sectors where the
failure risk is greater than others. Although the relevance for
managers about this topic, it has been rarely addressed directly. This
paper will focus in this gap. We analyze the two main sectors:
catering and fashion retailing. Sector characteristics are different,
with a different level of intangible assets. Therefore, we examine
whether fashion retailing franchise systems show a lower failure rate
compared to catering franchise systems. As fashion retailing has a
lower level of intangible assets than catering, knowledge transfer, as
well as homogeneity control would be easier.

par Yolanda Polo Redondo
M. Victoria Bordonaba Juste
Associate Professor
Laura Lucia Palacios
Assistant Professor
University of Zaragoza (Spain)


Leadership Styles and Organization: a Formal

Résumé :

In the management literature three types of leadership styles are
commonly considered: directive, transactional and transformational
leadership. This paper is aimed at exploring the analytical content of
this typology and then bridging the gap between management and
industrial organization on a crucial issue for the collective action.

par Jacques Thépot
Université Louis Pasteur, Strasbourg
Large (France)


A New Way to Improve Measurement
in Product Costing

Résumé :

Among the errors that affect full cost systems, the error of
aggregation, that is to say the absence of homogeneity in indirect
charges, is a very frequent one. For the ABC method, a solution to this
problem has often been sought by breaking down the activities more
finely. This has however increased the complexity and the errors of
measurement. Another way has been to simplify the calculations by
reducing the whole of the production to a multiple of a standard
article and reducing the problem of homogeneity to the global level.
The UVA method (Unités de Valeur Ajoutée/Added Value Units) is the
most conceptualised of these attempts. However it assumes stability
over time of its global homogeneity (stability over time of the ratios
between the equivalence coefficients) so as to guarantee the
timelessness of the aggregation error.

par Michel Gervais
Université de Rennes 1
IGR-CREM* (France)
Yves Levant
Université des Sciences et Technologies de Lille
Lille Graduate School of Management
LEM** (France)


Exploring Insight: The Role of Insight in a General
Empirical Method in Action Research for
Organization Change and Development

Résumé :

This paper explores the role insight plays in organization
development and change through action research. Drawing on the
work of the philosopher-theologian, Bernard Lonergan, it explains
how insight is at the centre of organizational inquiry and how insight
into the act of insight itself is central to a general empirical method. It
locates action research in organization development and change
within the realm of common sense knowing so as to contribute to the
philosophy of social science in the field of organization development
and change.

par David Coghlan
Trinity College, Dublin, (Ireland)


Towards Euranglo Research? A Critical Comparison
of Thirty Years of Anglo-Saxon and French
Organizational Analysis

Résumé :

Francophone organizational scholarship has been neglected by
Anglophone researchers. The development of the Francophone field
can be understood in terms of both epoch and episteme. Three epochs
are discernible – foundations, architecture, and building/rebuilding.
There are also two epistemes. Relations in the mainstream are either
mimetic (seeking to emulate dominant approaches) or characteristic
(seeking to maintain the autonomous character of their own work).

par Stephen Linstead
The York Management School, the University of York (UK)
Garance Maréchal
The University of Liverpool
Management School (UK)
Jean-Francois Chanlat
Université Paris IX-Dauphine (France)



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