Cette recherche s’attache à étudier le lien entre performance sociétale et performance économique, mais s’inscrit dans le champ des recherches sur le « nouveau business case de la RSE ». Face aux limites des recherches étudiant le lien direct entre performance sociétale et performance financière, cette étude analyse ses impacts indirects sur la performance économique, en cherchant à comprendre quels sont les mécanismes en cause dans l’étude des effets d’une démarche de RSE sur ses parties prenantes, au regard de ses impacts sur leurs attitudes et comportements source de performance économique. La théorie pivot mobilisée pour l’analyse des effets de la RSE dans ce cadre et sur des acteurs internes comme externes à l’organisation est la théorie de l’identification organisationnelle. Cette recherche sous convention CIFRE est menée au sein d’une entreprise de l’économie sociale, la MAIF, et étudie les impacts de la variable « démarche globale de RSE perçue » intégrant notamment ses particularités mutualistes. Notre étude qualitative démontre que les impacts favorables à la performance économique sont nombreux et significatifs, mais qu’il existe également des risques économiques importants en cas de perception de décalage entre les discours sur ce sujet et la réalité des actes menés dans certains domaines : tant pour les salariés, que pour les militants, mais également pour les sociétaires. Notre étude met également en évidence le mécanisme de transfert d’identification organisationnelle entre les trois catégories de parties prenantes, source d’optimisation de la performance économique induite par la RSE, comme d’augmentation du risque en cas de décalage. / This research aims to study the link between societal and economic performance. It follows on the research field of the new business case for corporate social responsibility. In view of the limits of the researches studying the direct link between societal and financial performance, this study analyses the indirect impacts of societal performance on the economic performance. Thus, it examines the mechanisms that can explain the impact of a CSR approach on the stakeholders, and more particularly its impacts on their attitudes and behaviours that can be at the root of economic performance. The key theory used to examine the impacts of CSR is the organisational identification theory. This research work as been realized within the framework of a CIFRE PHD agreement for the MAIF company, a firm of the social economy sector. It aims to examine the impacts of the variable “global approach of CSR perceived” taking into account the particularities of the governance model of mutualism. This qualitative study proves that CSR approach can have many significant and favourable impacts on the economic performance. Though the economic risk can also be important in case of a perceived gap between talk and action on such an issue; for employees as for active members and clients. This study points out the transfer mechanism of organizational identification between three categories of stakeholders, which can be at the root of an optimisation of the economic performance raised by a CSR approach, as of a possible increase of the risk in case of a growing gap.

The corporate social responsibility (CSR) landscape in Uganda was for a long time undocumented. Additionally, Uganda, like many other low-income countries (LIC) has lacked a definitive theoretical base on which to explain what is happening around its CSR affairs. A combination of these two knowledge gaps has left scholars and practitioners wondering what exactly is happening in Uganda. The fact that there is a relatively large difference between Western countries and Uganda or other LIC (in terms of sociocultural, economic, and political-legal frameworks and environments) means that the CSR knowledge gap in Uganda needs to be closed. Hence, this thesis aims to contribute to doing so by answering the following questions: (i) What is the state of CSR in Uganda? and, (ii) How are the most important CSR issues in Uganda managed? This thesis found that the state of affairs regarding CSR in Uganda is defined neither legally, nor by any form of nationally recognized CSR framework. However, most prevailing CSR practices are characteristic of Uganda’s societal values (such as taboos, customs, and traditions). These values are rooted in Uganda’s traditional society, which means that any company intending to conduct CSR in Uganda needs to pay attention to the sociocultural issues that define a CSR beneficiary group. However, the most important CSR issues are education, healthcare, job creation, skills/entrepreneurship development, anti-corruption, agricultural and food safety, water and sanitation, infrastructure development, and environmental conservation. These issues are largely managed in the context of poverty reduction, and in a way that aligns with internationally recognized frameworks, such as the current Sustainable Development Goals (formerly Millennium Development Goals) agenda and ISO 26000 (a social responsibility guidance standard). Lastly, the most applicable theories defining CSR in Uganda are stakeholder theory and corporate citizenship doctrine.

Qatar in the Arabian Gulf is one of many states worldwide trying to improve governance. In 2008, Qatar introduced various ‘human resources management (HRM) practices to improve management of employees. However, there is a growing belief that importing undiluted systems based on other cultures may potentially erode local Arab culture significantly and harmfully. The research project aimed to evaluate if Government Ministries in Qatar can use principally Western HRM theory and practice to manage employees successfully while still allowing them to preserve and strengthen Arab and Islamic values and identity. Some months into the project which commenced in 2006, the State initiated further major reforms and introduced new Ministers and top executive teams in each of 13 newly created Ministries. This created much additional noise in the data making it difficult to separate the effects of wider reforms from those caused by new HRM practices. Given the difficulties of using more conventional statistical analysis techniques, research then adopted a Mixed-Methods Exploratory Sequential Research Design the research completed extensive and detailed research into HRM systems in place in each Ministry. It also collected data and information about perceptions of executives about HR reforms, leadership and management style and other salient factors. The research reached eleven important findings. Among these, the findings showed the people management systems bore much closer resemblance to classic personnel management system. This negated any likely benefits of introducing HRM. The findings also found considerable differences between the national culture of Qatar and that of the West, from where the State drew many of its new ideas for reform. Adoption of such culturally dissimilar systems had the potential to offset efforts to preserve the Gulf’s highly distinctive culture. The work also make practical recommendations with which reform efforts could be improved, though not at the expense of local culture. The thesis completes with recommendations for further research.

There appears to be a lack of research into user perceptions of technology and the office. Five studies of user perceptions of technology and the office were completed using questionnaires devised by the author (Studies 1-3), evaluation of videos produced by manufacturers (Study 4), and content analysis of media articles about computer-based technology (Study 5). In Study 1 eight factors were identified: information-handling, human contact, paper-handling, financial security, communication, technology, work, and health preservation. These factors reflected key features mentioned by respondents and accounted for 80.4% of the variance. In Study 2 subjects perceived that they would choose technology significantly more often than non-technology for document preparation, information management, and communication, and non-technology significantly more often than technology for decision-making. In Study 3 it was found that users and the computer industry seem to share broadly similar views of the nature of the Ideal Office’. However, while users appeared to emphasize an enhanced version of existing systems current developments seem to have the potential to create radical changes in the way people work and live. In Study 4 evaluation of video presentations about two prototype computer systems suggested that user perceptions could be deployed to evaluate the suitability of computer systems for application in different situations. In Study 5 content analysis of media portrayal of the computer industry supported the idea that the perceptions of technology and the office held by both users and the computer industry can also be categorised according to the eight dimensions identified above - thus, showing some convergence between the findings of different studies using different methodological approaches. However, whereas the users regarded all the dimensions as of broadly similar importance, the computer industry as represented by journalists appeared to regard technical details and financial issues as paramount. The thesis highlights the role of understanding user perceptions when evaluating technology and considering office work.

This research sets out to contribute knowledge about developments and implementation of corporate social responsibility. The six papers used in the submission (thesis) bring together different perspectives of corporate social responsibility garnered from empirical investigations of corporate entities in the UK which was originally termed by scholars as CSR 1.0 model consisting of - defensive, charitable, promotional and strategic Visser (2010), Claydon (2011), Idowu and Schmidpeter (2016) and Camilleri (2017). It revolved round the following dominant paradigms - greed, philanthropy, marketing, management and responsibility. It became apparent that there was the need to use a different model of CSR to deal with social and environmental issues of the 21st century Visser (2014). That old model of CSR - CSR 1.0 was originally the strand of CSR which was perceived, propagated practiced and understood by different actors in the field of CSR in the United Kingdom – a country which is an acknowledged leader in the field worldwide Ward and Smith (2006) and elsewhere. CSR 1.0 model was noted to have failed to have any significant impact on many of the most serious global CSR challenges (Visser, 2014). Hence, the need for CSR 2.0 model which is now in vogue became urgent. The areas covered by the studies in the submission are – motivations for CSR reporting by corporate entities, practicing CSR by corporate entities in the UK, corporate secretaries contributions to corporate entities’ embedding of CSR into their strategies and operational practices, using accounting information for decision making purposes in an attempt to promote sustainable development, piecing together in a logical sequence the history of CSR in the UK and the ideological source of CSR. The sole objective of the exercise is to derive a coherent view of how CSR has journeyed through its different stages of metamorphosis in the United Kingdom up to the period of the sixth paper used in the submission (2012). This thesis therefore presents an analytical account of the research projects at different times namely 2007, 2009, 2010, 2011a, 2011b and 2012 which have culminated into the six papers that form the cornerstone of the submission. The research problem it explores is divided into six research perspectives which culminated into the six papers noted in Table 1 of Section 3 and made up of six research questions in four components. In 1987 the Brundtland Report had brought the issue of sustainable development and the consequences of our failure to operate sustainably to our consciousness. Similarly in June 1992, the Earth Summit of the UN Conference on Environment and Development had set what is often referred to as Agenda 21, which documented the United Nation’s plan for the world in the 21st century in CSR terms. At the beginning of the second millennium, the quest to put into action and demonstrate some reasonable awareness of what social responsibility is and what corporate entities and individual citizens around the world should do in terms of CSR had already been put in place around the globe. The United Nations had initiated a Millennium Summit of 189 world leaders at the UN Headquarters in New York to set the Eight Millennium Development Goals (MDGs) 2015. The putting in place of the MDGs 2015 brought about calls for more understanding of many of the issues surrounding CSR a number of new scholars in the thriving field of CSR had emerged. It had downed on this researcher some three years into the 21st century that a number of areas in CSR need more understanding, this heralded the commencement of his studies and journey in the field of Corporate Social Responsibility and all its related areas. What follows has chronicled six of this researcher’s studies in CSR.

Many public sector organisations worldwide have implemented performance management systems to improve performance. Performance management was initially designed by the private sector in Western countries and then adopted by the public sector. Now, performance management has become a global reform also implemented in the public sector of countries in transition such as Russia. A system of performance management has been designed and introduced by the federal government of the Russian Federation in 2007 as a part of the Administrative reform agenda. Success in implementing the performance management in the public sector organisations has varied. The thesis explores the experience of implementing a system of performance management in the local governance of the Russian Federation for the period of time 2013-2014. It addresses a series of questions prompted by the process of implementation. First, the thesis explores the actual process of performance management implementation in the context of the Russian local government. Second, it provided the insights on the attitudes and perceptions of the local authority managers regarding the performance management purpose and implementation. Third, it explores the major challenges encountered during the process of the implementation. Drawing upon theoretical assumptions of the policy transfer theory, institutional theory and the integrated approach to performance management system, this thesis proposes a richer understanding of the Russian local government performance management implementation in practice as it is looking at the same phenomenon from different angles. The thesis employs a single method qualitative case study approach. Data is collected mainly through semi-structured interviews, with support of documentary research and participant observations. Study particularly looks at the local governance of the Russian public sector by using Krasnoyarsk City Administration as a case study. The study gives effect to the basic principles and values of public administration in relation to the implementation of performance management system. The study contributes to the current theories and debate on the mainstreaming and institutionalizing of public service delivery to determine organisational performance by governmental institutions. Particularly, this contributes to the existing body of knowledge regarding challenges encountered during the implementation of Performance Management System in the public sector organisations. It adds to understanding of the public managers’ experience of implementing a performance management system in local government and it contributes to the research in this field conducted in transition countries.

Partant du constat de l’importance de l’intégration des intranets au sein des organisations et de leurs conséquences en matière de changement organisationnel, cette recherche s’intéresse aux déterminants du succès perçu de l’intranet. La question qui guide cette étude s’énonce comme suit : comment évaluer le succès de l’intranet d’un point de vue de l’utilisateur final ? En réponse à cette question, notre étude propose un modèle conceptuel original sur l’évaluation post implémentation du succès de l’intranet. Ce modèle vise à retenir, parmi une multitude de dimensions identifiées dans la littérature en SI, un ensemble de concepts et de variables qui soient mesurables mais aussi conformes au contexte organisationnel de l’étude. En s’appuyant sur une démarche de recherche empirique au sein du siège de banque africaine de développement, ce travail tend à développer un dispositif d’évaluation du succès du système intranet d’un point de vue de l’utilisateur final. Le succès de l’intranet est déterminé par les effets des perceptions des utilisateurs, de la valeur perçue (utilitaire et émotive) et de la satisfaction de l’utilisateur ainsi que la performance individuelle des utilisateurs. Ces éléments sont influencés par certains déterminants techniques, organisationnels et sociaux liés à l’environnement de l’entreprise. L’analyse explicative et exploratoire des résultats obtenus conduit à souligner le poids important des variables de persuasions relatives à la politique de communication, au soutien de la haute direction, à la participation des utilisateurs et à la qualité de l’information. L’analyse explicative souligne aussi la consistance des échelles de mesure de chaque concept. Ces résultats établissent que le succès de ces changements dépend de la capacité de l’outil à accroître le rendement et l’efficacité des utilisateurs, à leur procurer du plaisir tout en étant facile à utiliser. Ces résultats sont interprétés et leurs implications managériales sont discutées. / Based on the observation of the importance of integrating intranets within organizations and its impact in terms of organizational change, the current research focuses on the perceived success of the intranet. The main question that guides this study is how to evaluate the success of the intranet from the point of view of the end-user ? To answer this question, the current study suggests an original conceptual model of the post-implementation success of intranet. This model aims at coming out with a set of concepts and variables which are measurable and consistent with the study s organizational context. Based on an empirical study at the headquarters of the African Development Bank, this work seeks to develop a device to evaluate the success of the intranet from the point of view of the end-user. The success of the intranet is determined by the users perception effects, the perceived value, the user’s satisfaction as well as the users individual performances. These elements are affected by a number of technical, organizational and social factors linked to company’s environment. The explanatory and exploratory analyses of the results underscore the paramount importance of the persuasive variables related to the company’s communication policy, the support of senior managers, the participation of users and the quality of information. The explanatory analysis emphasizes the consistency of the measurement scales of each concept. These results prove that the success of these changes depend on the ability of the tool to increase the users’ performance and efficiency, to yield pleasure while being user-friendly. These results are interpreted and their managerial implications discussed.

Im Umfeld von Unternehmenssoftware, Planung und Entscheidung in Wertschöpfungsnetzen sind verschiedene Schlagwörter weit verbreitet. Technologisch getriebene Themen wie Real-Time-Enterprise-Management, Big Data, Business Intelligence, Corporate Performance Ma-nagement und die dazugehörige Software werden in diversen Anwendungskontexten verwen-det. In Unternehmen jedoch werden die klassischen betriebswirtschaftlichen Aufgaben wie Unternehmens-, Absatz- und Produktionsplanung rein methodisch und funktional durchge-führt. Eine abteilungsübergreifende Prozessbetrachtung kann nicht als gegeben betrachtet werden. Das Zusammentreffen von technologischem Fortschritt durch Standardanwendungs-software verbunden mit innovativen Datenspeicher- und Informationsverarbeitungsmethoden und den organisatorischen Strukturen in global agierenden Produktionsunternehmen, bewirkt einen nie da gewesenen Anstieg der Komplexität. Folglich müssen sich die Organisation und Informationssysteme im Sinne der Integration aneinander annähern, um Koordinations-schwierigkeiten bei bereichsübergreifenden Arbeitsabläufen und deren Informationsflüssen zu reduzieren. Die zunehmende Automatisierung inner- und zwischenbetrieblicher Planungsabläufe sowie der Anstieg der Informationsquellen für zukünftige Geschäftsentscheidungen hat eine große Datenmenge zur Folge. Um den unbestrittenen Mehrwert von richtiger Information am richti-gen Ort zur richtigen Zeit für Unternehmen nutzbar zu machen und die daraus abgeleiteten Entscheidungen umzusetzen, bedarf es einer präzisen Beschreibung der relevanten Geschäfts-prozesse und der spezifischen Informationen. Deshalb verändern sich die Planungs- und Ent-scheidungsprozesse durch die Konsolidierung moderner Informationstechnologie massiv. Hierfür wird ein innovativer und praxiserprobter Ansatz entwickelt: Unter integrierter Planung- und Entscheidung (IPE) ist die Standardisierung der dezentralen Entscheidungsfindung unter Einbeziehung aller relevanten Informationen im Absatz-, Pro-duktionsgrob- und Finanzplanungsprozess zu verstehen. Basis ist die zentrale Informations-administration. Der Autor entwickelt ein Vorgehensmodell zur Standardisierung des integrierten Planungs- und Entscheidungsprozesses, das alle wesentlichen Funktionen und Abteilungen eines produ-zierenden Unternehmens verbindet. Dabei werden die relevanten Informationen identifiziert und in ein ganzheitliches IPE-Rahmenwerk eingebettet. Dies zeigt das Zusammenspiel der allgemeinen informationstechnologischen und organisatorischen Anforderungen mit den auf-gabenbezogenen Zielsetzungen im taktischen Planungs- und Entscheidungsprozess auf. Das Modell löst die Planungsproblematik im Anwendungsfall eines multinationalen Unterneh-mens. Anwender erhalten mit der Arbeit einen praxisgerechten Leitfaden zur Einführung standardi-sierter Planungs- und Entscheidungsprozesse. Dabei wird die Automatisierung insofern be-rücksichtigt, dass das Vorgehensmodell auch für Unternehmen mit heterogenen Informations-systemlandschaften Nutzen stiftet. Darüber hinaus, kann das IPE-Modell für Software-Firmen als Ausgangspunkt zur Weiterentwicklung von Standardanwendungssoftware im taktischen Managementbereich dienen. / There are many different terms in the field of enterprise software as well as in planning and decision-making in value networks. Technologically-driven issues such as real-time enterprise management, Big Data, Business Intelligence, Corporate Performance Management and the accompanying software are used in various application contexts. In companies, however, the traditional tasks such as business, sales and production planning are carried out purely methodical and functional. An interdepartmental process consideration can not be taken for granted. The combination of technological progress-step connected by standard application software with innovative data storage and information processing methods and organizational structures in globally-acting production companies, are causing an unprecedented increase in complexity. Consequently, the business processes and information systems must converge in the sense of integration to reduce coordination difficulties in cross-divisional working. Increasing automation within and between operational planning processes and the increase in information sources for future business decisions has a large amount of data as consequence. To use the indisputable added value of proper information on right place at the right time and implement the derived decisions in business, a precise description of the relevant business processes and the specific information is needed. Therefore, the planning and decision-making processes change significantly by the consolidation of modern information technology. For this purpose, an innovative and field-proven approach is developed: Integrated Planning and Decision-Making (IPD) comprises the standardization of decentralized decision-making involving all relevant information in sales, production and financial planning processes. Base is the central information administration. The author developed a procedure model for the standardization of integrated planning and decision-making process, which combines all the essential functions and departments of industrial companies. The relevant information is identified and embedded in a holistic IPD framework. This points to the interplay of the general information technology and organizational requirements with the related objectives in the planning and tactical decision-making process. The model solves the planning problem in the application of a multinational company. Practicioners get an applicable guideline for the implemenation of standardized planning and decision-making processes. The model can be implemeneted also from companies with heterogeneous information systems. In addition, the IPE model can provide a starting point for further development of standard application software in the tactical management area for software companies.

L’objectif de cette thèse est de comprendre l’influence de l’équité sur la fidélité des cadres du secteur de la téléphonie mobile en Côte d’Ivoire. En nous appuyant sur la revue de la littérature, nous avons construit un modèle de recherche et formulé des hypothèses.Les données collectées auprès de 111 salariés cadres ont été analysées en suivant une approche plutôt quantitative. Les principaux résultats obtenus mettent en évidence que l’équité a une influence sur la fidélité des cadres. Mais cette relation entre ces deux variables est essentiellement indirecte. Cela suppose que certains facteurs importants, en l’occurrence la satisfaction des salariés, jouent un rôle majeur sur la fidélité des salariés. Enfin, la relation entre l’équité et la fidélité est fortement modérée par des paramètres personnels, principalement celui relatif à l’âge des salariés. / The intent of this thesis is to understand the influence of equity on the executives’ loyalty, especially those working in the mobile phone industry in Ivory Coast. Relying on literature review, we built a research model and came up with hypotheses.Data collected from 111 salaried managers have been quantitatively analyzed. The principal results exhibit the impact of equity on managers’ loyalty. However, the relationship between those two variables is essentially indirect. These imply that other relevant factors, in this case the satisfaction of the wage-earner, significantly impact the loyalty of the salaried managers. Finally, the relationship between equity and loyalty is strongly moderated by personal parameters, mainly the one related to the age of employees.

Les nouvelles normes de régulation Solvabilité 2 ont un impact très important sur l'assurance crédit. L'objectif de cette directive est que les compagnies d'assurance mesurent mieux les différents risques auxquels elles font face, afin qu'elles constituent suffisamment de capital pour faire face à des situations de crise. Notre travail se concentre sur une activité d'assurance assez particulière : l'assurance de crédit. Dans le cadre de Solvabilité 2, majoritairement, les assureurs de crédit s'orienteront vers le développement de modèles internes, afin d'avoir une meilleure estimation de leurs exigences en capital. Notre étude a pour objectif de proposer, ou de donner des pistes d'amélioration d'un type de modèle interne. Nous présentons tout d'abord de manière générale, ce qu'est le métier d'assureur crédit et nous aborderons ensuite le sujet d'un modèle interne. Nous présenterons alors celui que l'on aura choisi d'utiliser, un modèle multifacteurs associé à l'approche Merton. Nous comparerons également les méthodes d'intégration des corrélations entre contreparties des normes Solvabilité 2 avec celle du modèle interne. Nous essaierons ensuite d'affiner le modèle interne afin de tenir compte d'une caractéristique importante de l'assurance crédit : la gestion des garanties (limites), qui comme nous le verrons induit une baisse des exigences en capital. Pour cela, nous introduirons la prise en compte de cycles de crédit pour le calcul de pertes, un modèle non plus mono-périodique, comme c'est habituellement le cas, mais à deux périodes. Nous présenterons ensuite les résultats obtenus à l'aide de ce modèle. Nous exposerons alors une approche alternative en la méthode d'approximation linéaire par morceaux via des simulations de Monte Carlo (PLMC). Il s'agit ici de passer d'un modèle discret à un modèle continu. Nous comparerons ensuite les structures de dépendance Gaussienne et de Student afin de voir ce que le changement de cette structure induirait pour les exigences en capital. Nous nous intéresserons finalement au problème de la recherche de quantiles élevés, et des études de convergence de nos variables. Pour cela, nous introduirons tout d'abord la mesure du prix de marché du risque, et nous présenterons une estimation de ce prix de marché du risque, plus spécifiquement pour le risque de taux. Ceci nous permettra d'obtenir la dynamique des taux en univers risque neutre. Nous aborderons ensuite la question du calcul de Best Estimate, dans un cadre de dépendance entre les risques de taux et de crédit. Le calcul du SCR suivra. Nous discuterons d'une approche alternative permettant le calcul de l'exigence en capital, approche propre aux modèles structurels et qui permettrait de se passer de simulations pour ce calcul. Finalement, nous conclurons notre étude en exposant les différents enjeux de cette thèse ainsi que les contributions apportées, et les problématiques rencontrées au cours des travaux / -