A construção desta tese está alicerçada na inter-relação entre profissionais e usuários do Sistema Único de Saúde (SUS), no que diz respeito às questões relativas a saúde mental relacionada ao trabalho. Existem atualmente propostas relativas a políticas e ações voltadas à saúde dos trabalhadores, porém o campo de práticas, neste contexto, não tem produzido respostas significativas para atender as demandas de sofrimento psíquico do trabalho. Assim, esta pesquisa se propôs a compreender de que modo os profissionais da saúde percebem a saúde mental relacionada ao trabalho vivenciada pelos usuários do SUS. O embasamento teórico e metodológico está fundamentado na Psicodinâmica do Trabalho e nas teorias voltadas para a Saúde Mental e Trabalho. O método de pesquisa foi baseado na Psicodinâmica do Trabalho, em que foi realizada uma adaptação da proposta strictu sensu, sendo composta pela pré-pesquisa, pesquisa propriamente dita e pela perlaboração como validação. Participaram da pesquisa mulheres e homens que atuam como profissionais da saúde no SUS. O material de análise e interpretação resultou de 15 entrevistas individuais e 4 coletivas, totalizando 69 participantes. Além disso, registros realizados no diário de campo também integraram o material analisado, fundamentando assim a observação clínica. Os resultados se propuseram a atender aos objetivos da investigação e originaram cinco eixos-temáticos, sendo estes: Trabalho e Subjetividade: Entre Saberes e Fazeres; Saúde Mental e Trabalho no SUS: Articulações em Rede; Organização do Trabalho nos Serviços do SUS; Produção de Saúde e Adoecimento no Trabalho; Pesquisa-Intervenção como Possibilidade de Reflexão-Transformação. Ao falar do trabalho, é necessário dizer sobre o trabalhador, desse modo, esta pesquisa abordou tanto as especificidades do fazer desses profissionais, quanto a dinâmica de prazer e sofrimento vivenciada por eles. Observou-se que a percepção sobre a saúde mental relacionada ao trabalho dos usuários é atravessada pelo reconhecimento da centralidade do trabalho e do potencial criativo/destrutivo dos modos de trabalhar. Identificou-se a elaboração de estratégias defensivas e estratégias de resistência para lidar com as adversidades do trabalho. Para que seja possível colocar em circulação a Clínica do Trabalho para os usuários-trabalhadores, é primordial a constituição de uma Clínica do Trabalho Institucional voltada para os profissionais da saúde. Enfatiza-se assim, a importância dos espaços de fala e escuta, em que os profissionais do SUS possam compartilhar aquilo que faz sofrer no meio laboral, dando a esta carga psíquica um lugar de potência e transformação. A partir desse acolhimento poderão então estar disponíveis para um cuidado integral e humanizado, relativo a saúde dos trabalhadores-usuários, colocando em movimento um olhar permeado pela Clínica do Trabalho. / This thesis construction is based in the interrelationships between professionals and users of the Unified Health System (SUS), in relation to the mental health related issues related to work. Currently, there are proposals for policies and actions aimed at the workers' health, but the field of practices, in this context, has not produced meaningful answers to meet the demands of mental suffering from work. Thus, this research intends to understand how the health professionals perceive the work related mental health experienced by the SUS users. The theoretical and methodological basement is based on the Psychodynamics of Work and the theories focused on Health Mental and Work. The research method was based on Work Psychodynamics, in which the strictu sensu proposal was adapted, being composed by pre-research, research per se, and working through as validation. Women and men who work as health professionals in the SUS participated in the research. The analysis and interpretation material resulted from 15 individual and 4 collective interviews, totaling 69 participants. In addition, records made in the field diary also integrated the analyzed material, thus grounding the clinic observation. The results set out to meet the objectives of the research and originated five thematic axes, these being: Work and Subjectivity: Between knowledge and making; Mental Health and Work in SUS: Network Joints; Work Organization in the SUS Services; Health Productions and Illness at work; Research- Intervention as a Reflection-Transformation Possibility. When talking about work, it is necessary to tell about the worker, in this way, this research addressed both the specificities of the work of these professionals, and the dynamics of pleasure and suffering experienced by them. It was noted that the user’s perception about work related mental health is crossed by the recognition of the centrality of work and the creative/destructive potential of the ways of working. It was identified the elaboration of defensive and resistance strategies for dealing with adversity at work. In order to be able to put into circulation the work clinic for the user-workers, it is essential to establish an Institutional Work Clinic focused on the health professionals. This emphasizes the importance of spaces for speaking and listening, in which the SUS professionals can share what causes suffering in the workplace, giving this psychic burden a place of power and transformation. From this reception can then they be available for an integral and humanized care, concerning the health of the workers-users, putting in motion a look permeated by the work clinic.

A construção desta tese está alicerçada na inter-relação entre profissionais e usuários do Sistema Único de Saúde (SUS), no que diz respeito às questões relativas a saúde mental relacionada ao trabalho. Existem atualmente propostas relativas a políticas e ações voltadas à saúde dos trabalhadores, porém o campo de práticas, neste contexto, não tem produzido respostas significativas para atender as demandas de sofrimento psíquico do trabalho. Assim, esta pesquisa se propôs a compreender de que modo os profissionais da saúde percebem a saúde mental relacionada ao trabalho vivenciada pelos usuários do SUS. O embasamento teórico e metodológico está fundamentado na Psicodinâmica do Trabalho e nas teorias voltadas para a Saúde Mental e Trabalho. O método de pesquisa foi baseado na Psicodinâmica do Trabalho, em que foi realizada uma adaptação da proposta strictu sensu, sendo composta pela pré-pesquisa, pesquisa propriamente dita e pela perlaboração como validação. Participaram da pesquisa mulheres e homens que atuam como profissionais da saúde no SUS. O material de análise e interpretação resultou de 15 entrevistas individuais e 4 coletivas, totalizando 69 participantes. Além disso, registros realizados no diário de campo também integraram o material analisado, fundamentando assim a observação clínica. Os resultados se propuseram a atender aos objetivos da investigação e originaram cinco eixos-temáticos, sendo estes: Trabalho e Subjetividade: Entre Saberes e Fazeres; Saúde Mental e Trabalho no SUS: Articulações em Rede; Organização do Trabalho nos Serviços do SUS; Produção de Saúde e Adoecimento no Trabalho; Pesquisa-Intervenção como Possibilidade de Reflexão-Transformação. Ao falar do trabalho, é necessário dizer sobre o trabalhador, desse modo, esta pesquisa abordou tanto as especificidades do fazer desses profissionais, quanto a dinâmica de prazer e sofrimento vivenciada por eles. Observou-se que a percepção sobre a saúde mental relacionada ao trabalho dos usuários é atravessada pelo reconhecimento da centralidade do trabalho e do potencial criativo/destrutivo dos modos de trabalhar. Identificou-se a elaboração de estratégias defensivas e estratégias de resistência para lidar com as adversidades do trabalho. Para que seja possível colocar em circulação a Clínica do Trabalho para os usuários-trabalhadores, é primordial a constituição de uma Clínica do Trabalho Institucional voltada para os profissionais da saúde. Enfatiza-se assim, a importância dos espaços de fala e escuta, em que os profissionais do SUS possam compartilhar aquilo que faz sofrer no meio laboral, dando a esta carga psíquica um lugar de potência e transformação. A partir desse acolhimento poderão então estar disponíveis para um cuidado integral e humanizado, relativo a saúde dos trabalhadores-usuários, colocando em movimento um olhar permeado pela Clínica do Trabalho. / This thesis construction is based in the interrelationships between professionals and users of the Unified Health System (SUS), in relation to the mental health related issues related to work. Currently, there are proposals for policies and actions aimed at the workers' health, but the field of practices, in this context, has not produced meaningful answers to meet the demands of mental suffering from work. Thus, this research intends to understand how the health professionals perceive the work related mental health experienced by the SUS users. The theoretical and methodological basement is based on the Psychodynamics of Work and the theories focused on Health Mental and Work. The research method was based on Work Psychodynamics, in which the strictu sensu proposal was adapted, being composed by pre-research, research per se, and working through as validation. Women and men who work as health professionals in the SUS participated in the research. The analysis and interpretation material resulted from 15 individual and 4 collective interviews, totaling 69 participants. In addition, records made in the field diary also integrated the analyzed material, thus grounding the clinic observation. The results set out to meet the objectives of the research and originated five thematic axes, these being: Work and Subjectivity: Between knowledge and making; Mental Health and Work in SUS: Network Joints; Work Organization in the SUS Services; Health Productions and Illness at work; Research- Intervention as a Reflection-Transformation Possibility. When talking about work, it is necessary to tell about the worker, in this way, this research addressed both the specificities of the work of these professionals, and the dynamics of pleasure and suffering experienced by them. It was noted that the user’s perception about work related mental health is crossed by the recognition of the centrality of work and the creative/destructive potential of the ways of working. It was identified the elaboration of defensive and resistance strategies for dealing with adversity at work. In order to be able to put into circulation the work clinic for the user-workers, it is essential to establish an Institutional Work Clinic focused on the health professionals. This emphasizes the importance of spaces for speaking and listening, in which the SUS professionals can share what causes suffering in the workplace, giving this psychic burden a place of power and transformation. From this reception can then they be available for an integral and humanized care, concerning the health of the workers-users, putting in motion a look permeated by the work clinic.

A construção desta tese está alicerçada na inter-relação entre profissionais e usuários do Sistema Único de Saúde (SUS), no que diz respeito às questões relativas a saúde mental relacionada ao trabalho. Existem atualmente propostas relativas a políticas e ações voltadas à saúde dos trabalhadores, porém o campo de práticas, neste contexto, não tem produzido respostas significativas para atender as demandas de sofrimento psíquico do trabalho. Assim, esta pesquisa se propôs a compreender de que modo os profissionais da saúde percebem a saúde mental relacionada ao trabalho vivenciada pelos usuários do SUS. O embasamento teórico e metodológico está fundamentado na Psicodinâmica do Trabalho e nas teorias voltadas para a Saúde Mental e Trabalho. O método de pesquisa foi baseado na Psicodinâmica do Trabalho, em que foi realizada uma adaptação da proposta strictu sensu, sendo composta pela pré-pesquisa, pesquisa propriamente dita e pela perlaboração como validação. Participaram da pesquisa mulheres e homens que atuam como profissionais da saúde no SUS. O material de análise e interpretação resultou de 15 entrevistas individuais e 4 coletivas, totalizando 69 participantes. Além disso, registros realizados no diário de campo também integraram o material analisado, fundamentando assim a observação clínica. Os resultados se propuseram a atender aos objetivos da investigação e originaram cinco eixos-temáticos, sendo estes: Trabalho e Subjetividade: Entre Saberes e Fazeres; Saúde Mental e Trabalho no SUS: Articulações em Rede; Organização do Trabalho nos Serviços do SUS; Produção de Saúde e Adoecimento no Trabalho; Pesquisa-Intervenção como Possibilidade de Reflexão-Transformação. Ao falar do trabalho, é necessário dizer sobre o trabalhador, desse modo, esta pesquisa abordou tanto as especificidades do fazer desses profissionais, quanto a dinâmica de prazer e sofrimento vivenciada por eles. Observou-se que a percepção sobre a saúde mental relacionada ao trabalho dos usuários é atravessada pelo reconhecimento da centralidade do trabalho e do potencial criativo/destrutivo dos modos de trabalhar. Identificou-se a elaboração de estratégias defensivas e estratégias de resistência para lidar com as adversidades do trabalho. Para que seja possível colocar em circulação a Clínica do Trabalho para os usuários-trabalhadores, é primordial a constituição de uma Clínica do Trabalho Institucional voltada para os profissionais da saúde. Enfatiza-se assim, a importância dos espaços de fala e escuta, em que os profissionais do SUS possam compartilhar aquilo que faz sofrer no meio laboral, dando a esta carga psíquica um lugar de potência e transformação. A partir desse acolhimento poderão então estar disponíveis para um cuidado integral e humanizado, relativo a saúde dos trabalhadores-usuários, colocando em movimento um olhar permeado pela Clínica do Trabalho. / This thesis construction is based in the interrelationships between professionals and users of the Unified Health System (SUS), in relation to the mental health related issues related to work. Currently, there are proposals for policies and actions aimed at the workers' health, but the field of practices, in this context, has not produced meaningful answers to meet the demands of mental suffering from work. Thus, this research intends to understand how the health professionals perceive the work related mental health experienced by the SUS users. The theoretical and methodological basement is based on the Psychodynamics of Work and the theories focused on Health Mental and Work. The research method was based on Work Psychodynamics, in which the strictu sensu proposal was adapted, being composed by pre-research, research per se, and working through as validation. Women and men who work as health professionals in the SUS participated in the research. The analysis and interpretation material resulted from 15 individual and 4 collective interviews, totaling 69 participants. In addition, records made in the field diary also integrated the analyzed material, thus grounding the clinic observation. The results set out to meet the objectives of the research and originated five thematic axes, these being: Work and Subjectivity: Between knowledge and making; Mental Health and Work in SUS: Network Joints; Work Organization in the SUS Services; Health Productions and Illness at work; Research- Intervention as a Reflection-Transformation Possibility. When talking about work, it is necessary to tell about the worker, in this way, this research addressed both the specificities of the work of these professionals, and the dynamics of pleasure and suffering experienced by them. It was noted that the user’s perception about work related mental health is crossed by the recognition of the centrality of work and the creative/destructive potential of the ways of working. It was identified the elaboration of defensive and resistance strategies for dealing with adversity at work. In order to be able to put into circulation the work clinic for the user-workers, it is essential to establish an Institutional Work Clinic focused on the health professionals. This emphasizes the importance of spaces for speaking and listening, in which the SUS professionals can share what causes suffering in the workplace, giving this psychic burden a place of power and transformation. From this reception can then they be available for an integral and humanized care, concerning the health of the workers-users, putting in motion a look permeated by the work clinic.

Malgré l’annonce répétée de leur disparition par de nombreux experts, les grossistes ont réussi à survivre aux évolutions de leur environnement. Trois études de cas approfondies de grossistes en fruits et légumes permettent de comprendre les ressources qui ont été mobilisées. L’analyse est conduite en utilisant la théorie néo-institutionnelle et en s’intéressant aux interactions spécifiques entre acteurs & institutions. Une empirie très fouillée éclaire des transformations qui ont affecté le champ des grossistes et les réponses spécifiques apportées par les acteurs locaux. Les résultats de l’analyse conduisent à une meilleure compréhension de la notion et du rôle des ressources dans le cadre des interactions avec l’institution. Cette thèse montre également l'intérêt des biographies institutionnelles pour comprendre les antécédents à l’action. Au final, ce travail décrit et explique les efforts des grossistes en fruits et légumes pour devenir des garants de la qualité alors même que beaucoup les croient obsolètes et les tenaient pour condamnés / Whilst experts have predicted the downfall of wholesaler, the latter has survived and e to environmental pressures. This thesis, consisting of three in-depth case studies, investigates into the resources mobilization underpinning wholesalers' survival. The meticulous empirical setting sheds light on the transformations impacting the wholesaling field and on local actors' specific responses. This thesis contributes to illuminate the meaning and role of resources vis-à-vis interactions with institutions. Moreover, it promotes the concept of Institutional Biography as a lens to better understand action origins. The model derived from my analyses describes and explains fruit and vegetables wholesalers’ efforts to become a guarantor for quality, despite prejudices about their inertia and predictions of their disappearance

‘Corporate social responsibility’ (CSR) and ‘socially responsible investment’ (SRI) have become predominant frameworks connecting business to society that have spread across the globe. They comprise a shared set of ideas and practices, such as those promoted in global reporting standards and by international organisations such as the UN Global Compact. Nonetheless, both are constructed and reproduced by companies in relation to context-specific social institutions, including norms and conventions shaping company engagement in social issues. Using a neo-institutionalist theoretical framework, the thesis examines constructions of social responsibility in discourse and within institutional contexts, across regions that are not often compared in the research terrain: two West European welfare states (Sweden and the UK) and two emerging African economies (South Africa and Mauritius). The purpose of the thesis is to add to the literature on CSR and SRI with a sociologically informed perspective that is comparative and connects institutional theory with social constructionism and a Foucauldian perspective on power. The thesis analyses how perceptions of CSR and SRI are constructed in relation to the social institutions that encase companies’ engagement with social issues, such as national level welfare configurations and the institution of financial investments. The main argument in this thesis is that CSR and SRI need to be seen as contextually constructed, in discourse and practice, in ways that draw the boundaries and set the conditions for company engagement with social issues. The thesis comprises three articles. Article 1 is a content analysis of company self-reporting on CSR and the article examines how the content given to CSR relates to broader welfare configurations and as such differs in four national settings across the divide between emerging African economies and Western welfare states. Article 2 is a discourse analysis that examines interpretative repertoires occurring in company self-reporting across the same set of four countries. The interpretative repertoires are analysed as discursive practices where power intersects with the production of knowledge on CSR. Article 3 focuses on SRI and examines responsible investing as a form of institutional work that institutional investors engage in. Based on an interview study with institutional investors in Sweden, the article analyses institutional work as a process that has the effect of both institutional creation and maintenance and it connects these institutional processes to the construction of meaning on SRI. In its entirety the thesis contributes a sociological perspective on how prevailing understandings of corporate social responsibility come into being and are reproduced. / Uppfattningar om företags samhällsansvar har begreppsliggjorts i huvudsak genom idéer om ’corporate social responsibility’ (CSR) och ’ansvarsfulla investeringar’. Under de senaste decennierna har dessa begrepp utvecklats till att bli vanligt förkommande och har spridits över världen. Som globala koncept medför de en gemensam uppsättning av idéer och metoder, såsom de som förs fram i internationella standarder för företags CSR rapportering, och utav internationella organisationer såsom FN:s Global Compact. Ändå skiljer de sig åt mellan olika kontexter och är konstruerade och återges av företag i förhållande till sociala sammanhang. Begreppen ges mening i relation till sociala institutioner i form av normer och konventioner som redan omger företag och sociala frågor. Baserat på nyinstitutionell teori undersöker avhandlingen konstruktioner av samhällsansvar och ansvarstagande, i diskurs och i institutionella sammanhang, över regioner som inte ofta jämförs i forskningen kring skillnader i företags samhällsansvar: två Västeuropeiska välfärdsstater (Sverige och Storbritannien) och två tillväxtekonomier i södra Afrika (Sydafrika och Mauritius). Syftet med avhandlingen är att bidra till litteraturen kring CSR och ansvarsfulla investeringar med ett sociologiskt perspektiv som är jämförande och för samman institutionell teori med social konstruktionism och Foucaults perspektiv på makt. Avhandlingen analyserar hur föreställningar om CSR och ansvarsfulla investeringar konstrueras i förhållande till de sociala institutioner som omger företags engagemang i samhällsfrågor, och belyser speciellt vikten av samhällets välfärdssystem och konventioner kring finansiella investeringar som betydelsefulla för dessa begrepp. Huvudargumentet i denna avhandling är att CSR och ansvarsfulla investeringar måste ses som kontextuellt skapade, i diskurs och praxis, på ett sätt som drar gränserna och skapar förutsättningarna för företags engagemang i samhällsfrågor. Avhandlingen omfattar tre artiklar. Artikel 1 är en innehållsanalys av företags självrapportering om CSR och artikeln undersöker hur innehållet som ges till CSR i självrapporteringen relaterar till hur samhället i övrigt hanterar välfärd och sociala frågor. Artikeln visar på hur CSR på så sätt skiljer sig åt mellan fyra olika länder där två är tillväxtekonomier i södra Afrika och två är Västeuropeiska välfärdsstater. Artikel 2 är en diskursanalys som undersöker språkliga repertoarer (interpretative repertoires) som förekommer i företags självrapportering om CSR, i samma uppsättning av fyra länder. Repertoarerna analyseras som tillämpandet av diskurs och de synliggör hur makt är av betydelse i skapandet av diskurser kring CSR. Artikel 3 fokuserar på ansvarfulla investeringar och undersöker detta som en form av aktivt skapande och återskapande av samhällsinstitutioner. Baserat på en intervjustudie med institutionella investerare i Sverige analyseras ansvarfullt investerande som en process som på samma gång innebär både skapande av en ny social institution, ansvarsfulla investeringar, och återskapande av en existerande institution, finansiella investeringar. Skapandet av nya idéer inom ramarna för en existerande institution påverkar innebörden i ansvarsfulla investeringar. I sin helhet bidrar avhandlingen med ett sociologiskt perspektiv på hur uppfattningar om företags samhällsansvar skapas och återskapas. / <p>At the time of the doctoral defense, the following papers were unpublished and had a status as follows: Paper 1: Manuscript. Paper 2: Manuscript. Paper 3: Manuscript.</p>

Cette thèse explore la notion d’innovations en contrôle de gestion environnemental et vise à explorer la façon dont elles sont créées, si elles sont adoptées ou non dans les entreprises et les conséquences de l’adoption, et enfin comment elles sont pratiquées. Les méthodes de recherche combinent l’observation participante, les entretiens semi-directifs et des données secondaires. Cette thèse est composée de trois articles qui explorent ensemble les différentes facettes de l’innovation en contrôle de gestion. Le premier article aborde la question de comment les innovations sont créées et leur processus d’institutionnalisation. L’accent est mis sur les acteurs et leurs stratégies, le qui et le comment du processus d’institutionnalisation. Grâce à une étude de cas approfondie d’une organisation, le deuxième article révèle le processus de non-adoption d’une méthodologie de comptabilité carbone. Le troisième article analyse les pratiques entourant une innovation en contrôle de gestion dans une multinationale. Dans l’ensemble cette thèse fait trois principales contributions théoriques sur le travail institutionnel spécifique développé par les élites, le rôle de la légitimité interne dans la légitimité organisationnelle, et sur les processus de co-émergence de nouvelles pratiques. Cette recherche sur les innovations en contrôle de gestion environnemental contribue également à mieux comprendre comment le développement durable peut aussi être atteint à travers la comptabilité dans les organisations. / This dissertation explores the notion of environmental management accounting innovation and aims to explore how they are created, if they are adopted or not into companies and the consequences thereof, and finally how they are practiced. Research methods combine participant observation, semi-structured interviews and secondary data. This dissertation is composed of three articles that together explore the different facets of management accounting innovations. The first article tackles the question of how innovations get created and on their path to institutionalization. The focus is on the actors and their strategies, the who and how of the institutionalization process. Through an in-depth case study of one organization, the second article uncovers the process of the non-adoption of a carbon accounting methodology. The third article analyses the practices surrounding and accounting innovation in a multinational.Overall, this dissertation makes three main theoretical contributions on the specific institutional work developed by elite, the role of internal legitimacy in organizational legitimacy, and on the processes of co-emergence of new practices. This research on EMA innovations also contributes to further understanding how sustainable development can be pursued through accounting in organizations

Cette thèse contribue à la compréhension d’un phénomène émergent et complexe : la transformation/smartisation du système de service public urbain. Cela comprend la combinaison de différents secteurs de services tels que les transports, le tourisme,les taxes, etc. Du point de vue conceptuel, nous établissons trois piliers pour la Science du Service : Système de service (SS), Innovation de Service (IS) et Logiques Institutionnelles de Service (LIS). Nous commençons par proposer une méthode basée sur l’analyse sémantique latente (LSA), l’analyse factorielle (FA), le text mining et la théorie enracinée. Il s’agit de mettre en évidence de manière inductive et interdisciplinaire, 30 années d’évolution de la structure intellectuelle de SS, IS et LIS, de 1986 à 2015. Ceci nous a permis d’étudier les théories associées à ces thèmes, dans plusieurs domaines dans le temps. Grâce à cette étape, nous avons pu justifier le choix de deux théories permettant d’étudier la dynamique de la transformation institutionnelle et structurelle d’un système de service : 1) la théorie du travail institutionnel entre logiques collectives, antagonistes, et complémentaires, et 2) la pensée complexe. La théorie du travail institutionnel nous a permis de mettre en évidence le processus de transformation des arrangements institutionnels. La pensée complexe, comme cadre intégrateur, nous a permis de mettre en évidence le contenu, ou les effets, de la transformation institutionnelle, en considérant le tout et les parties d’un système de service public urbain qui devient smart. L’architecture de la recherche est basée principalement sur la théorie enracinée, l’observation, les archives, l’étude de cas longitudinale multiniveaux (i.e. locale et nationale) via le modèle dialogique(Parmentier-Cajaiba & Avenier, 2013) et le paradigme épistémologique constructiviste pragmatique (PECP). Aussi, nous utilisons deux hypothèses ontologiques du travail : l’ontologie relationnelle et l’ontologie du devenir. Du point de vue théorique, notre recherche contribue au affinement théorique de la littérature sur SS, IS et LIS en proposant une définition du construit "système de service public urbain smart". Cette définition est accompagné de trois modèles heuristiques résultants d’une analyse par le processus et par le contenu de la transformation et de la théorie enracinée (Gioia & Chittipeddi, 1991 ; Gioia et al., 2013). Le premier modèle heuristique contribue à la compréhension du processus de travail institutionnel pour la co-création d’arrangements institutionnels (i.e. standard, normes, les ressources frontières, APIs) entre deux logiques collectives antagonistes et complémentaires (Morin, 2005 ; Smets & Jarzabkowski, 2013 ; Greenwood et al., 2017) : la logique de service dominant du marché (Lusch & Nambisan, 2015 ; Vargo & Lusch, 2016) et la logique du service public (Osborne et al.,2015 ; Osborne, 2017). Le deuxième modèle heuristique met en évidence les composantes structurales d’un système de service public qui devient smart. Le troisième modèle heuristique souligne les moteurs et les freins de la transformation institutionnelle et structurelle. / This thesis contributes to the understanding of an emergent and complex phenomenon: transformation/smartization of the urban public service system. This involves innovative, context-sensitive and interoperable public service systems, as well as the cross combination of different services sectors such as transport, tourism, taxes, etc. We define three pillars of service science : Service System (SS), Service Innovation (IS) and Institutional Service Logic (LIS) in order to develop a process and content research to understand the dynamics of urban public service system institutional and structural transformation. We propose a method based on Latent SemanticAnalysis (LSA), Factor Analysis (FA), text mining and grounded theory to inductively reveal 30 years of evolution of interdisciplinarySS, IS and LIS intellectual structure from 1986 to 2015. In particular, we analyze the process of institutional work between antagonisticand complementary collective logics. Then, we mobilize complex thinking as an integrating framework of components of the urban publicservice system that becomes smart, as a whole and its parts. Our research design is based on grounded theory ; observations, longitudinalcase study with a multi-level approach (i.e. local and national) ; the dialogic model(Parmentier-Cajaiba & Avenier, 2013) and the pragmaticconstructivism epistemological paradigm (PECP). We define two working ontological hypotheses : the relational ontology and becomingontology. From the theoretical point of view, our research contributes to the theoretical refinement of the literature on SS, IS and LIS. Wepropose three heuristic models from a process and content analysis (Baines et al. 2017) and grounded theory (Gioia & Chittipeddi, 1991 ;Gioia et al., 2013). The first heuristic model contributes to the understanding of the institutional work process for the creation of institutionalarrangements (Standard, boundary resources, APIs) between two antagonistic and complementary collective logics (Morin, 2005 ; Smets & Jarzabkowski, 2013 ; Greenwood et al., 2017) : the service-dominant logic of the market (Lusch & Nambisan, 2015 ; Vargo & Lusch, 2016)and the public service logic (Osborne et al., 2015 ; Osborne, 2017). The second heuristic model highlights components of a smart publicservice system. The third heuristic model highlights the drivers and barriers of institutional and structural transformation.

Notre recherche porte sur l’influence du cadre institutionnel sur les comportements des organisations. D'une manière particulière, elle s'intéresse à la manière dont les acteurs s'adaptent au cadre institutionnel du champ organisationnel dans lequel ils opèrent. Ces acteurs peuvent même être amenés à tenter de modifier ce cadre pour qu'il corresponde à leurs intérêts. La RSE est appréhendée dans notre réflexion comme un phénomène institutionnel, susceptible d'être mis en œuvre par le biais des pressions normatives, coercitives et mimétiques. Le champ d’observation de cette recherche porte sur les déchets d’emballages ménagers et les véhicules hors d’usage. Les résultats obtenus indiquent que le type de déchet, la taille des producteurs, le degré d’institutionnalisation et les caractéristiques du champ organisationnel influencent fortement l’action des institutions et des organisations encastrées dans le champ étudié. Les résultats se traduisent par les apports théoriques suivants : contribution aux études sur la formation des champs organisationnels ; contribution à l’étude du changement institutionnel à travers la confrontation institutionnelle ; contribution au courant théorique qui définit la RSE comme stratégie de business case ; mise en lumière du principe REP comme extension particulière de la RSE. / Our research concerns the influence of the institutional framework on the behavior of organizations. In a particular way, she is interested in the way the actors adapt themselves to the institutional framework of the organizational field in which they operate. These actors can be even brought to try to modify this framework so that he corresponds to their interests. The RSE is arrested in our reflection as an institutional phenomenon, susceptible to be implemented by means of the normative, coercive and mimetic pressures. The field of observation of this research concerns the waste of domestic packagings and end-of-life vehicles. The obtained results indicate that the type of waste, the size of the producers, the degree of institutionalization and the characteristics of the organizational field strongly influence the action of the institutions and organizations embedded in the studied field. The results are reflected in the following theoretical contributions: contribution to studies on the formation of organizational fields; contribution to the study of institutional change through institutional confrontation; contribution to the theoretical current that defines CSR as a business case strategy; the REP principle as a particular extension of CSR.

Cette thèse s'intéresse à la diffusion des systèmes de contrôle de gestion, définis comme un ensemble d'indicateurs de performance, de mécanismes incitatifs et de dispositifs de contrôle, dans le secteur de l'eau urbaine. Le sujet nous a paru digne d'intérêt du fait des forts enjeux économiques, sociaux et environnementaux du secteur. Une recherche-intervention menée auprès de l'opérateur public d'eau urbaine ougandais a constitué notre principal terrain, analysé à travers le prisme de la sociologie néo-institutionnelle, dans une démarche abductive et interprétative. En mobilisant le concept de logique institutionnelle, l'institutionnalisation de contrats de performance a été interprétée comme liée à la domination de la logique de marché. Nous avons mis en évidence le rôle du contexte socio-politique et des prescriptions des bailleurs de fond dans ce changement institutionnel. Les systèmes de contrôle de gestion apparaissent comme des vecteurs structurant la matérialisation de la logique de marché, en structures, rôles et pratiques organisationnels. Une fois encastrés, ils contraignent l'innovation institutionnelle. Des acteurs du champ organisationnel s'en sont saisis pour conduire un travail institutionnel visant à légitimer leur existence, gagner de l'influence et maintenir l'ordre social. A l'issue de cette recherche, nous proposons d'élargir le modèle de changement institutionnel de Greenwood et al. (2002) par une analyse multi-niveau (société, champ et organisation) et l'intégration d'un nouvel objet : « l'outil de gestion » (Hatchuel et Weil, 1992). Sur le plan empirique, ce nouveau cadre invite à déconstruire les notions de public, privé, performance et service public, afin d'éviter les ambigüités qui limitent la portée des travaux menés sur le secteur de l'eau urbaine. Enfin, cette thèse constitue une mise en garde contre une focalisation sur la performance qui peut détourner des enjeux essentiels et spécifiques du secteur. / This PhD thesis focuses on the diffusion of management accounting systems in the urban water sector. These are defined as a set of performance indicators, performance incentive mechanisms, and control practices. This topic is of particular interest considering the strong economic, social and environmental challenges of this sector. Intervention research carried out within the Ugandan urban water utility was our main focus. We analysed the case through the neo-institutional sociology lense in an abductive and interpretative approach. Using the concept of institutional logic, we interpreted the institutionalisation of performance contracts as associated with the domination of a market logic. We highlighted the key role of funding agencies’ recommendations and the socio-political context in this institutional change. The management accounting systems appear as vehicles structuring the materialisation of the market logic into organisational structures, roles, and practices. Once embedded, they constrain institutional innovation processes. Actors from the organisational field have used them to carry out an institutional work, aiming at legitimating their existence, gaining influence and sustaining social order. As the outcome of this research, we propose to expand upon the institutional change model of Greenwood et al. (2002). To do so, we suggested including a multi-level analysis (society, organisational field and organisation) and a new concept: “management tool” (Hatchuel and Weil, 1992). Empirically, this new framework challenges the notions of public, private, performance, and public service to prevent misconceptions limiting the significance of further research on the urban water sector. Finally, this PhD thesis warns against a focus on performance, which may divert from the essential and specific challenges of this sector.

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