The resolution of a concrete problem lies at the heart of action research approaches. The purpose of this paper is to illustrate the practical difficulties implied by the adoption of a participative approach where the problem to be solved is constructed collaboratively with organizational...

The everchanging European context may well lead to the evolution of MNCs' strategies in Europe and to the evolution of the control mechanisms within their subsidiaries. The author analyses the issue from the angle of human resources management, considered as an informal control tool that is...

The paper introduces status as re ecting an agent's claim to recognition in her work. It is a scarce resource: increasing an agent's status requires that another agent's status is decreased. Higher status agents are more willing to exert e ort in exchange for money; better-paid agents would...

Identification of employees to their organization is a challenging managerial issue particularly in the context of organizational change. From a review of the research on identification theories and an exploratory study of a French railway company (SNCF), the authors propose to explore how...

Le changement radical modifie la représentation que les individus ont de l’identité organisationnelle. Ce bouleversement cognitif affecte différemment le processus d’identification des membres d’une organisation soumis à un même changement. Une étude empirique menée au sein de la...

Research into accountancy has concentrated largely on professional accountants and has tended to ignore accounting clerks. Based on a micro-historical approach and the case of a French company as a starting point, this study explores the evolution of workspace and demonstrates how the space...

This paper investigates the effect of foreign currency (FC) derivative use on shareholder value. Exposures are broken down by currency, by whether the currency is appreciating or depreciating and by whether exposures are symmetric or asymmetric. We find that derivatives are effective in reducing...

Until recently, the field of strategy has neglected the question of what it means to be a strategist. Based on an analysis of 68 interviews with strategy practitioners, our results highlight four main tensions that emerge from strategists' discourses on strategizing work: the social tension, the...

The process of development is linked to the rise of an integrated and competitive economy and polity that allow a maximal division of labor and innovation. This process relies on two intertwined dynamics. First, in the establishment of the rule of law, legal instruments are appropriated by those...