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RÉSUMÉS du Numéro 138 - abonnement 2020 - 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 

ARTICLE 1

Organizational aspects of open innovation

Résumé :

This article addresses the issue of organizational aspects of open innovation. The first objective of this study is to suggest a more specific definition of inbound open innovation that emphasizes three aspects: the relationship with the firm’s general innovation strategy, the extent to which use of collaborations with various actors in the innovation process is systematic, and the extent to which this is frequent. The second objective is to document modifications in the deep structure (organizational culture) and formal structure (centralization, formalization, specialization) of a firm resulting from the implementation of open innovation. The article proposes a contingency model of open innovation at firm level and a deep understanding of the way open innovation impacts the firm.

Associate Professor
Faculté d’Administration et Echanges Internationaux
Institut de Recherche en Gestion
(France)
Emmanuelle Reynaud
Professor
CERGAM
IAE Aix-Marseille Graduate School of Management
Aix-Marseille University
(France)
Sergio Fortun-Auad
Phd
CERGA
IAE Aix-Marseille Graduate School of Management
Aix-Marseille University
(France)
Ngọc Thuy Vo Thi
Assistant Professor
University of Economics and Law
Vietnam National University
(Vietnam)

ARTICLE 2

The evolution of relational quality in strategic alliances: A multiple case study analysis

Résumé :

Like all organisations, alliances are best seen in a dynamic perspective: as time elapses, conditions evolve and change. Whilst early research on strategic alliances focused on factors affecting their success, the focus has gradually shifted to partners’ relationships and their co-evolution. In this article, we aim to contribute to the understanding of relational quality between alliance partners overtime. Our research is grounded both in theory and in multiple case study research. Evidence collected in these case studies points to a pattern of evolution driven by modes of trust and control between partners. Propositions are formulated for future research.

par Francis Bidault
Professor Emeritus
ESMT Berlin
(Germany)
&
Distinguished Affiliate Professor,
International University of Monaco
(France)

ARTICLE 3

Where are the people in Continuous Improvement efforts?

Résumé :

The main motivation for organizations to embark upon continuous improvement (CI) efforts such as Lean Six Sigma (LSS) has been traditionally to improve key measures of performance (e.g. cost, speed, etc.). However, most efforts have been confronted with significant implementation failures, primarily due to the lack of proper consideration for the organizational and people-related aspects of change. Even though the need to address these key aspects has been mentioned in the literature, there appears to be theoretical and empirical gaps on both, the structural and implementation aspects of how Change Management (CM) / Organization Development (OD) are integrated into CI efforts. This paper will share the experience of how one mature organization attempted to design and deploy a framework that integrated LSS and CM/OD. This study also explores how a socio-economic approach could address the deficiencies and challenges faced by existing frameworks.

par Mariano Garrido-López Western Carolina University (USA) Yue Cai Hillon Western Carolina University (USA)

ARTICLE 4

Is entrepreneurship an appropriate strategic posture for franchise systems? A configurational analysis

Résumé :

This article aims to identify configurations of franchise systems according to their strategic posture towards entrepreneurial or more conservative orientation and relate them to performance. Using taxonomical analysis, ANOVA, and contingent analysis on a sample of 99 French franchisors, the findings from this study outline the coexistence of four configurational patterns of franchise systems, i.e., the “Pioneers”, the “Inventors”, the “Developers”, and the “Protectors”. The knowledge of the uniqueness of each configuration provides both theoretical and managerial insights into the following question: how should franchise systems “fit” their strategic posture with internal (organizational conditions) and external (environmental characteristics) elements to achieve a high level of performance?

par Nabil Khelil
Professeur des Universités
CREM - Université de Caen Normandie
(France)
Catherine Allix-Desfautaux
Maître de Conférences – Habilitée à Diriger des Recherches
NIMEC - Université de Caen Normandie
(France)
Anne-Laure Le Nadant
Professeur des Universités
LiRIS - Université de Rennes
(France)
Fanny Simon-Lee
Professeur des Universités
NIMEC - Université de Rouen
(France)

ARTICLE 5

Participation of external consultants and management of an organizational change project: Longitudinal case study

Résumé :

Plusieurs auteurs affirment que la participation des consultants externes influence le changement organisationnel. Toutefois, ils n'expliquent pas sa nature. De plus, cette influence a toujours été traitée de façon statique, négligeant la dynamique du processus de conseil. Cet article explore l'influence de la participation des consultants externes tout au long d'un processus de changement. Une démarche qualitative par étude de cas longitudinale est menée dans une banque leader sur le marché tunisien dans le cadre de son processus d’implémentation d'un Global Banking System divisé en trois phases. L'influence de la participation des consultants externes tout au long du processus de changement organisationnel varie selon les phases de changement analysées.

par Amira Sghari
Assistant Professor
Faculty of Economics and Management
Laboratory PRISME, LR18ES24
University of Sfax
(Tunisia)


ARTICLE 6

An integrative model of the impact of the store environment in supermarkets and hypermarkets

Résumé :

This research aims to verify an integrative model combining the S-O-R, C-E-V and C-A-B models in supermarket and hypermarket shopping situations. It primarily verifies the impact of the store environment on emotion and experiential value and re-patronage intentions. To test the hypotheses, a questionnaire was distributed to 465 individuals exiting 12 selected stores. Structural equation modeling permitted the verification of the proposed model. The results show that re-patronage intention is influenced by the perceived value pertaining to visual appeal, entertainment, efficiency and economic value. Social variables are also important in creating pleasure leading to better intrinsic and extrinsic value perceptions. This study recommends systematically integrating the management of all environmental cues into the strategic and operational management of hypermarkets and supermarkets in order to create value that can be well perceived by customers. This management involves many ambient, design and social components. The latter is quite controllable because managers may train store personnel to behave in a way that pleases customers. This research verifies an integrative model by combining SOR and CEV Models in the hypermarket and supermarket shopping situations. The perceived value is integrated as a multidimensional concept and each dimension is verified as a determinant of re-patronage intention.

par Karim Garrouch
PhD Assistant Professor
Saudi Electronic University Riyadh
(Saudi Arabia)
Mohamed-Nabil MZOUGHI, PhD
Professor
Marketing Department
College of Business
Dar Al Uloom University
Riyadh, Saudi Arabia
Safa Chaieb
PhD MaPReCoB Research Unit
University of Sousse
(Tunisia)

ARTICLE 7

Corporate social responsibility and the readability of listed firms’ compensation discussion and analysis

Résumé :

This paper investigates the relationship between firms’ corporate social responsibility (CSR) performance and the complexity of their executive compensation disclosures. Based on stakeholder theory predictions, we expect that CSR-conscious firms, with their commitment to high ethical standards, will provide more transparent and easy-to-read executive compensation disclosures. Using a sample of 196 firms listed on the Toronto Stock Exchange, our results show a positive association between the implementation of CSR practices and the readability of textual disclosures in the Compensation Discussion & Analysis (CDA) report. Among the three components of the total CSR score, the governance score is negatively related to the CDA’s linguistic complexity, which suggests that better governed firms disclose more readable CDA reports. Our findings contribute to the growing literature on disclosure strategies in CSR-oriented firms by exploring the association between a firm’s CSR consciousness and the textual complexity of executive compensation disclosures.

par Walid Ben-Amar
Professor of accounting
CPA Canada Accounting and Governance Research Centre
Telfer School of Management – University of Ottawa
(Canada)
&
Kedge Business School
(France)
Eustache Ebondo Wa Mandzila
Associate professor of auditing, internal control and corporate governance
Academic director of MS auditing & performance management
KEDGE Business School
(France)
Philip McIlkenny
Associate professor of accounting
CPA Canada Accounting and Governance Research Centre
Telfer School of Management – University of Ottawa
(Canada)
&
IPAG Business School
(Paris, France)

ARTICLE 8

Bankruptcy prediction: Mediating effects of board size

Résumé :

This article investigates the role of board size on bankruptcy prediction. In this perspective, a logit regression, applied to a paired sample of 122 U.S. firms for 2007–2009, indicates two models. The first model uses financial ratios and stock market data as predictive variables; the second also includes corporate governance (board size) data. Our findings indicate that board size is negatively correlated to bankruptcy and reveal a mediating effect of board size on the relationship between stock prices and bankruptcy. This article sheds new light on the role of board size and its interaction with stock market variables in predicting corporate failure..

par Xavier Brédart
Lecturer
University of Mons
(Belgium)

ARTICLE 9

External Fraud Risk Management seen from Luhmann’s Systemic Perspective and a Tentative Reading of Healthcare Insurance Companies’ Measures through this Perspective

Résumé :

This research explores the contribution of Niklas Luhmann’s radical systemic sociology to External Fraud Risk Management. To do this, we use two Luhmannian distinctions — between risk and danger, and between confidence and trust — to verify their (in)validity based on two empirical studies on Healthcare Insurance Companies (HIC) to reduce the risk of external fraud. This study concludes that the Luhmannian framework is relevant for external fraud management issues.

par Emmanuel Laffort
PhD in management sciences - Consultant
Associate researcher at CREG EA4580
Université de Pau et des Pays de l’Adour
(France)
Nicolas Dufour
PhD in management sciences
Associate Professor
Paris School of Business
(France)

ARTICLE 10

Psychological elements that create a safe environment for extracting the organizational story during the mirror effect

Résumé :

This research summary will explore the ways psychological aspects of employees can be incorporated into the change management consulting technique, the mirror effect. The health of an organization reflects the health of the individual employees. By including some of the psychological literature that can create triggers of emotional trauma, depression, anxiety or grief, our paper shows how to incorporate an impressionable impact on the employees during the mirror effect. By revealing a deeper story, the amount of human potential for an organization can be enhanced. The detailed story can provide a secure environment and resource for the improvement of an employee over time.

par John Roland
Professor
Springfield College
(United States of America)
Debra P. Salsi
National Program Chair
Keller Graduate School of Business
(United States of America)

ARTICLE 11

The effect of sustainability performance and CSR on corporate tax avoidance with board gender diversity as mediating variable

Résumé :

This paper aims to empirically examine how sustainability performance moderates the relation between tax avoidance and CSR through board gender diversity. The structural equation modeling is applied to test the relation between sustainability performances, CSR and tax avoidance for a panel data set of 300 UK business firms listed during 2005-2017. The results show that sustainability performance moderates the relationship between corporate social responsibility and tax avoidance. Thus, this study demonstrates empirically that firms with sustainability performance activities are better positioned to obtain more transparency through reducing tax avoidance. The originality of this paper consists in proposing the establishment of both direct and indirect links between SP, CSR and tax avoidance.

par Khaireddine Mouakhar
Ph.D. - Associate Professor
EM Normandie - Métis Lab.
(France)
Maali Kachouri
Ph.D - Assistant Professor
Sfax University
(Tunisie)
Rakia Riguen
Ph.D - Assistant Professor
Sfax University
(Tunisie)
Anis Jarboui
Ph.D. - Professor
Sfax University
(Tunisie)

ARTICLE 12

Public Administration Reform in Lebanon from the Leadership Perspective

Résumé :

This paper analyzes the challenges and prospects of public administration reform in Lebanon from the lens of the organizational leader, and explores the role of information and communications technology (ICT), and digital transformation. The paper relates a historical count of the public administration in Lebanon, and then compares theoretical frameworks to actual attempts undertaken by leaders of government agencies. The research finds proof that efforts to reform the public administration is possible when the approach of the organizational leader is both pragmatic and inclusive. The findings support the recommendation to adopt inclusive organizational development (OD) methods to engage constituencies in the reform venture.

par Pierre El Haddad
Docteur - Maître de Conférences
Université Saint Joseph de Beyrouth
(Liban)
Jean-Pierre Auffret
Doctor - Associate Director
Center for Assurance Research & Engineering
George Mason University
President
International Academy of CIO
(USA)
Olga Grishina
Ms. - Consultant
World Bank, Washington D.C.
(USA)

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