Although event-study methodology is invaluable to strategic management research, we argue that the traditional financial economic rationale on which it is based has led scholars to assume away the behavioral mechanisms underlying investor reactions. Building on behavioral theory from management,...

Building on the codification and dynamic capabilities literatures, we pursue deeper insight into the underlying mechanisms of deliberate learning in the context of post-acquisition integration. We argue that experience codification gives rise to inertial forces that hamper the customization of...

Purpose – The purpose of this paper is to report the results of a survey and interviews with HR professionals to identify and better understand their perceptions and expectations of Human capital (HC) measures’ content, links to strategy, and impact on performance....

Shareholder activism in France is increasingly influenced by networks of hedge fund investors and other specialized players (including proxy advisory firms and investor associations). In the last few years, these networks have professionalized the way shareholder activism is conducted in the...

La recherche montre que les mesures de performance liées à la responsabilité globale sont relativement peu présentes dans les outils de pilotage du contrôle de gestion. Au-delà de ce constat global, il apparaît que leur degré d'intégration croît dans les organisations de grande taille,...

Some company boards of directors and management teams are still reluctant to embrace enterprise risk management (ERM) because of the uncertainty regarding its value to the bottom line. A survey of audit and risk management executives suggests that the use of ERM leads to increased management...

The purpose of this paper is to report the results of a survey and interviews with human resource (HR) professionals to identify and better understand their perceptions and expectations of human capital measures' (HCM) content, links to strategy, and impact on performance. This paper relies on a...

Using surveys data from controllers of 79 larger companies, this study examines the extent to which firms integrate sustainability measures into their strategic performance measurement systems (SPMS) and align these measures with strategy. The authors explain why practices vary across companies.

A partir des résultats d'une enquête réalisée auprès de 79 entreprises, la recherche montre que les indicateurs de performance relatifs à la RSE sont peu répandus dans les outils de pilotage des entreprises. Ils sont également faiblement reliés aux objectifs stratégiques lorsqu'ils...