Cette thèse a pour objet, d’une part, de décrire les pratiques du budget quand l’outil est utilisé dans un rôle de communication financière, et d’autre part, d’observer si, dans ce cadre-là, il conserve ses fonctions de gestion interne de l’organisation. Au travers d’une enquête qualitative menée auprès de dix-huit groupes français, puis d’une enquête quantitative auprès de 53 sociétés du SBF 250, nous avons étudié les principales caractéristiques du budget dans un rôle de communication financière.Nous avons montré que les pratiques du processus budgétaire étaient modifiées par la nécessité de rendre compte de cette nouvelle fonction du budget, au regard notamment de l’implication des acteurs, du rapprochement de la comptabilité de gestion et des IFRS et de l’importance des re-prévisions. / The purpose of this thesis is, on one hand, to describe the budgeting practices when the budget is used in a role of financial disclosure, and on the other hand, to observe if, in this case, it maintains its functions of internal management of the organization.Through a qualitative survey of eighteen French groups, and then through a quantitative survey of 53 firms of the SBF 250, we studied the main characteristics of the budget in a role of financial disclosure.We showed that the practices of the budget process were modified by the need to report this new function, particularly with regard to the attention of the actors, the link between management accounting and the IFRS and the primacy of the forecasts.

This study investigates forces and organizational structures that facilitate or hinder sustainabledevelopment to be introduced and integrated in the core activities of public institutions.Specifically, the way global national sustainable development goals find their way into thelocal curriculum and overall-encompassing strategy of a few Swedish high-schools isidentified.To facilitate the search, the study is assisted by actor-network theory to find human and nonhuman―power-brokers‖ that can ensure the adoption and continuous application of newconcepts in a school. A pre-study of several schools, consisting of explorative interviews,located and classified factors and processes of potential importance for the implementation ofactivities related to sustainable development. At the same time, the large variety ofdefinitions of sustainable development encountered was recorded.The main study expanded on the findings from the pre-study and provided a more detailedanalysis of one senior high-school (upper secondary school). Several examples oforganizational structures and other factors– macro-actors in the theoretical model - werelocated with the potential to influence the furthering of the cause of sustainable developmentin that particular school. The possibility is discussed that the school would profit fromdeveloping a common mode of communication based on exploring experiences from applyingthe many issues that can be related to sustainable development. Such an endeavor could resultin organizational change typical of a learning organization. In that case, the resilience andcapacity of the organization to handle abrupt changes in national policy would be increased aswell as the preparedness of its students – our future – to handle rapidly changing situations intomorrow‗s society.The study further suggest that a similar ―tool-box‖ of theoretical models could be applied tothe local implementation of other national issues in an institutional setting.

Le gouvernement égyptien a lancé en 1997, sous la pression des bailleurs de fonds, dans un contexte dediffusion du New Public Management une réforme visant à améliorer la qualité dans les hôpitaux publics.Cette réforme a été globalement un échec, à tel point qu’une nouvelle réforme a été mise en œuvre en 2007.L’échec de ces deux réformes a été largement documenté dans la presse.Nous montrons que les approches qualité retenues par ces réformes sont essentiellement d’inspiration nord-américaine.Leur transplantation dans un contexte culturel différent, celui de l’Egypte, pose un problème demanagement interculturel, mais aussi, plus globalement, de prise en compte du contexte économique etsocial. Les méthodes de travail, le style de communication, les conceptions du temps ou de l’autorité sontdifférentes et engendrent des malentendus. Nos enquêtes de terrain ont montré à quel point il existe undécalage entre les textes sur la qualité, conçus dans un contexte nord-américain, et leur application enEgypte.Cependant, malgré la différence entre des normes conçues dans un contexte qui est essentiellement celui del’Amérique du Nord et le contexte culturel égyptien, le succès a occasionnellement été au rendez-vous. Cecinous a amenée à analyser la manière dont la transposition des outils de management de la qualité s’étaitopérée dans les rares cas de succès. Nous mettons en évidence le rôle des acteurs.Nous mobilisons donc dans notre recherche la théorie néo-institutionnelle et la théorie de la structuration, eten particulier le concept d’interaction action/structure. / In 1997, the Egyptian government launched a reform aimed at improving quality in public hospitals. Thisreform has largely been a failure, to the point that a new reform was implemented in 2007. The failure ofthese two reforms has been widely documented. Our masters’ degree research shows what gap there isbetween texts on quality, probably imported without thinking, from other countries, and their application.Working methods, styles of communication, conceptions of time and authority are different and causemisunderstandings. It appears difficult to make systems and people with different cultures and norms ofbehaviors work together.Our research focuses on the confrontation between two cultures through the implementation of qualityprocedures in public hospitals in Egypt. We show that these approaches are essentially of North Americaninspiration. However, despite the difference between standards developed in a context different from theEgyptian one, success has occasionally been achieved. This leads us to formulate the following question:How is, in a case of success, the transposition of management tools performed from the North Americancontext to an Egyptian context?In order to answer this question we are using the concept of interaction between action / structure, borrowedfrom the neo-institutional theory and from structuration theory.

Yes / This study aims to examine the extent to which corporate governance structures and ownership types are associated with the level of Corporate Social Responsibility Disclosures (CSRD) in a developing country. Design/methodology/approach: Multiple regression techniques are used to estimate the effect of corporate governance structures and ownership types on CSRD using a sample of Libyan oil and gas companies between 2009 and 2013. Findings: First, our results suggest that although the level of CSRD in Libya is low in comparison to its western counterparts, ownership factors have a significant positive influence on CSRD. Second, we find board meetings to have a positive impact on CSRD. However, we fail to find any significant effect of board size and presence of CSR committees on CSRD. Overall, our results support prior theoretical evidence that pressures exerted by the government and external stakeholders have a considerable influence in promoting firm-level CSRD activities, specifically as a legitimising mechanism in fragile states. Research limitations/implications: First, our research is based on the annual reports and it did not examine any other reports or other mass communication mechanism that companies’ management may use to disclose CSR information. Future studies might consider disclosures in other channels, if any, such as the internet, CSR reports etc. Additionally, this research adopts the neo-institutional theory perspective. Future studies might integrate multi-theoretical lense to offer a richer basis for understanding and explaining CSRD determinants. Originality/value: Our research contributes to the literature by first providing additional evidence for existing studies, which suggest that on average better-governed companies are more liable to follow a more socially responsible agenda than poorly governed companies as a legitimising mechanism in fragile states. Also, our study overcomes a major weakness in existing Libyan studies, which have mainly used descriptive data.

Notre objectif est de comprendre comment les acteurs qui prennent part à la gouvernance d’une méta-organisation interviennent dans l’émergence et le maintien d’un contexte institutionnel favorable à la confiance dans les relations inter-organisationnelles (RIO). Nous réalisons deux études de cas qualitatifs de clusters des industries culturelles et créatives, en France et au Canada. Pour le cas français nous pointons les difficultés relatives à la confiance et le travail postérieur de construction de nouvelles frontières, avec une conciliation entre besoins économiques et esprit de création artistique. Pour le cas canadien : un climat initial peu propice à la confiance et un travail postérieur d’institutionnalisation de l’idée que le cluster agit dans l’intérêt de toute l’industrie. Nous proposons un cadre conceptuel pour analyser les pratiques de création et maintien d’un contexte institutionnel favorable à la confiance dans les RIO, dans une perspective structurationniste (relation récursive institutions/action). Nous distinguons des dimensions du contexte et deux types de pratiques : « d’activation » (les acteurs font intentionnellement appel à des éléments institutionnels jugés pertinents vis-à-vis de la confiance par rapport à l’interaction) ; et « de structuration », (ils structurent progressivement les bases institutionnelles de la confiance pour des interactions, actuelles et futures). Nous proposons des éléments pour une « compétence liée à la confiance », comme une capacité liée au déploiement, dans une manière perçue comme authentique, de comportements liés à la confiance et jugés appropriés vis-à-vis du rôle de l’acteur dans un contexte institutionnel donné / The aim of the research is to understand how the actors involved in the governance of a meta-organization intervene in the emergence and maintenance of an institutional context favorable to trust in inter-organizational relations (IOR). Following a qualitative approach, we carried out two embedded case studies of clusters operating within the cultural and creative industries in France and Canada. Regarding the French case, we highlighted the difficulties of trust and later work by some actors aimed at adopting new boundaries that involves new sectors, which included the search for conciliation between economic needs and the spirit of artistic creation. As for the Canadian case, we highlighted the initial climate not propitious to trust and the subsequent institutionalization work of the idea that the cluster acts in the interest of the whole industry. We propose a conceptual framework to analyze the practices of creating and maintaining an institutional environment favorable to trust in IOR, within a structurational perspective (recursive relation institutions/action). We distinguish dimensions of the context, and two types of practices: of “activation” (actors intentionally call upon institutional elements considered as relevant to trust in the current interaction); and of "structuration" (actors gradually structure the institutional bases of trust for current and future interactions). In the conclusion, we propose elements for a "trust-related competence" as a capacity related to the deployment, in in a manner perceived as authentic, of behaviors related to trust and considered as appropriate regarding the role of the actor in a given institutional context

Ledarskap finns på flera platser i samhället och kan se ut på olika sätt. Det är något som alla känner till eller har kommit i kontakt med på ett eller annat sätt. Likt ord som lycka eller kärlek är ledarskap subjektivt och öppet för tolkning. Vissa hävdar att ledarskap är en medfödd förmåga medan andra menar att det är en förmåga som kan tränas upp. Ledarskapets speciella karaktär med sin skiftande betydelse och utseende fick oss att skriva det här arbetet. Ledarskap är så mycket mer än att bara leda människor eller ge order. Som en social konstruktion skapas ledarskapet för att kunna styra, leda och bemöta krav från exempelvis omgivningen.Syftet med studien är att undersöka hur studenterna på Högskolan i Borås uppfattar ledarskap. Vi har valt att genomföra studien utifrån en kvantitativ och kvalitativ metod med utgångspunkt i form av enkätundersökning och intervjuer. Empirin ligger till grund för analysen och består av kännetecken och påståenden om ledarskap. Samtidigt som vi har gjort ett försök till att visa hur institutionalismen kan kopplas till ledarskap. Resultatet visar att studenterna har en bred uppfattning om företeelsen ledarskap. En ledare skall vara duktiga på flera olika saker och förfoga över egenskaper som exempelvis kommunikationsförmåga, förtroendeingivande och samarbetsvillighet. / Program: Ekonomie magisterutbildning i företagsekonomi 60 hp

Les années récentes ont été marquées par le renforcement des réglementations en matière de diffusion de l’information sociale et environnementale. Cette thèse s’intéresse à l'information comptable à caractère environnemental (ICE) dans ce contexte en pleine évolution. Elle s’inscrit dans le cadre d’analyse de la théorie néo-institutionnelle et porte sur la notion de normativité. Trois études empiriques, traitant pour chacune d’elle une dimension du processus de diffusion de l’information sont menées. Elles sont toutes trois réalisées dans le cadre réglementaire français. Le premier article identifie comment les entreprises renseignent l’ICE et les stratégies qui en découlent face à la publication d'une nouvelle loi générale. À partir d’une analyse de contenu des rapports annuels de 96 sociétés cotées sur la période 2009-2014, les résultats montrent que l’introduction de la loi n’a pas favorisé une plus grande transparence dans l’ICE et l’on observe que les firmes qui y sont soumises choisissent différentes réponses. Le deuxième article se focalise sur les coulisses de ces stratégies de publication afin d'examiner la manière dont les producteurs de l’information s’organisent pour répondre aux règlementations auxquelles ils sont soumis. Les résultats d’une étude de 8 cas multiples montrent que deux stratégies distinctes apparaissent en fonction du type d'ICE. Le troisième article s’attache finalement à observer le comportement des utilisateurs de l’information financière en réaction aux stratégies de diffusion déployées par les entreprises. Nous observons l’évolution de leurs recommandations d’investissement et leurs perceptions quant à l’utilité perçue et la crédibilité accordée à l’ICE. À travers une étude expérimentale menée auprès de 145 participants, il s’avère que ces stratégies modifient la perception de l’utilité et de la crédibilité de cette information. L’ensemble de ces résultats contribue à la compréhension de la manière dont les entreprises (et les acteurs) développent des stratégies pour s’adapter à l’introduction de nouvelles réglementations. / Corporate environmental reporting is becoming more and more widespread and regulated. This dissertation specifically focuses on environmental accounting information (EAI) in this context. Our research draws on neo-institutional theory and concerns the concept of normativity. Three empirical studies, each dealing with one dimension of the information disclosure process, are conducted. They are all carried out in the French regulatory context. The first study examines how companies disclose EAI and the strategies adopted after the adoption of a new law. Based on a content analysis of the annual reports of 96 listed companies over the period 2009-2014, the results show that the law did not favor greater transparency in the EAI and we observe that companies choose different reponses to the law. The second study focuses on behind the scenes of these strategies to identify how producers of information organize themselves to respond to the regulations they are subject to. The results of 8 case studies show that two distinct strategies appear depending on the type of EAI. The third study focuses on the users of information behavior and how they react to the firms’ disclosure strategies. We consider the point of view of financial analysts by investigating the effect of firms’ EAI disclosure strategies on investment recommendations and perceptions of this item (as regards to both the relevance and credibility of information). Through an experimental study conducted with 145 participants, it turned out that these strategies modify both the perception of relevance and credibility of information. Overall, the dissertation contributes to our understanding of how companies (and actors) develop strategies to adapt to the introduction of new regulations.

Made available in DSpace on 2016-06-02T19:50:20Z (GMT). No. of bitstreams: 1 5100.pdf: 1964151 bytes, checksum: f25d746913f5c578e11fccb80000a994 (MD5) Previous issue date: 2013-02-22 / Financiadora de Estudos e Projetos / If a productive clusters can maintain its existence in time, it is interesting to note what their specific attributes, and the nature of their collective efficiency. From this perspective, this work aims to show organizational relationships that occur within the Local Productive Arrangement (APL) from Franca and thus observe what effects the actions of these actors in APL. To this was done through an exploratory survey of secondary data, and semistructured interviews with representatives of professional associations and local government. / Se uma aglomeração produtiva consegue manter sua existência no tempo, é interessante notar quais são os seus atributos específicos, e qual a natureza da sua eficiência coletiva. A partir desta perspectiva, este trabalho tem por finalidade mostrar as relações organizacionais que acontecem no interior do Arranjo Produtivo Local (APL) de calçados de Franca e, assim, observar quais os efeitos das ações destes atores neste APL. Para isso foi feita uma pesquisa exploratória através de levantamento de dados secundários, além de entrevistas semiestruturadas com representantes de entidades de classe e do poder público local.

This thesis focuses on the changed governance of the public sector and what it can entail for professional work in substance abuse treatment. The point of departure is one of these new forms of governing, namely ‘knowledge governance’, which refers to a policy-driven process for promoting the use of evidence-based practice.  The overall aim is to contribute to understanding and knowledge of the meaning and the conditions for knowledge governance in substance abuse treatment. The thesis studies how knowledge is interpreted by professionals and adapted to local practice in relation to organizational and professional conditions. The thesis also highlights the implications that   these conditions may have for knowledge development on a professional and organizational level. The empirical material comprises three studies. Study 1 included a document analysis and a literature review. The document analysis examines how knowledge governance is described in official documents, while the focus of the literature review is on the concept of knowledge management. In Studies 2 and 3 focus group interviews were conducted with professionals who participated in a specific project, and professionals who use structured interview methods in their work (Addiction Severity Index, ASI, or Documentation of clients, DOC). The theoretical perspectives used in the thesis are neo-institutional theory, professional theory and perspectives on workplace learning.   The results of Study 1 showed that knowledge governance embodies a steering of organizations, in comparison with knowledge management as a means for steering in organizations. The analyses from the focus group interviews demonstrate that knowledge governance becomes the subject of translations and edits to a local context. This process was affected by both organizational and professional conditions. The thesis is concluded with a discussion of the conditions that must be present if knowledge governance can lead to development of knowledge. The main result is that strategies must be tailored to each organization's specific condition and must be anchored throughout the organization.

Organizations increasingly use communication as a strategic function to maneuver in a challenging, complex, and demanding social landscape. Based on assumptions of centralized control and planning, the strategic communication concept aims for coordination and consistency of communication. Implied is a view of actors as intentional, rational, and deliberate decision makers. Such a conventional view on strategic communication, however, cannot satisfactorily explain the underlying characteristics of communication practices in contemporary organizations. Nor does it explain how organizational members in their everyday work interpret and relate to such practices. This thesis adopts neo-institutional theory and the translation approach to study how strategic communication operates along an institutionalized recipe for communication that through various translations is reformulated to fit local organizational contexts and preferences of the people occupying these contexts. To illustrate the process of both following and adapting the institutionalized recipe of strategic communication, qualitative and quantitative material on the role of social media in sixteen Swedish universities are examined. The material is generated and gathered through an ethnographically inspired approach and includes: interviews, a six-month observation period, the study of documents, and a content analysis of Vice-Chancellor blogs. The findings show that work with social media is pervaded with inconsistencies and contradictions, but simultaneously relating to a shared recipe for communication. Shared elements for communication at the universities include the purposes for communication, notion of one university and integration. However, in translations people rely on local organizational conditions, personal values, ambitions, and experiences. This produces tensions between: control and independence, centralization and decentralization, and one voice and multiple voices. The findings suggest that translations differ across universities and between communicators on different levels, some being more “true” to the recipe than others. Thus, differences are inevitable, underscoring the issues of managing and controlling communication in the conventional approach of strategic communication. As a result, the empirical and theoretical concept of strategic communication benefits from acknowledging its social embeddedness and local recontextualization. Strategic communication is like dancing to music. Everyone hears the music, but the dance varies with each dancer ́s experiences, ambitions, and opportunities. / Strategiska universitet på kunskapens marknad?