Cette recherche doctorale utilise le cadre théorique de la relation marque-consommateur pour apporter un éclairage nouveau sur les répercussions d’un acte de transgression commis par la marque. Il s’agit dès lors de ruptures avec des pratiques si généralisées et si diffuses qu’elles échappent à l’attention du consommateur, tout en étant assez prédominantes et ostensibles pour imprégner son expérience de consommation et in fine ses attentes. Un cas réel de rupture de normes de distribution permet d’éclairer ce travail : la récente offre, par la grande distribution, de produits alimentaires dits « moches » qui rompent avec la norme habituelle des produits standardisés. Sur la base d’une revue de la littérature et des résultats de deux enquêtes exploratoires qualitatives, le modèle de la recherche est exposé. Une enquête longitudinale sur des consommateurs réguliers de la marque-enseigne E. Leclerc (réalisée en deux vagues sur les mêmes répondants) est utilisée pour mesurer et valider nos hypothèses de recherche. Nos résultats permettent de mettre en lumière l’évolution du comportement du consommateur après la présentation de l’offre transgressive et confirment la détérioration de l’image de marque et du processus relationnel. Si la transgression peut être destructrice, elle est aussi créatrice de valeur par son caractère novateur et ses pouvoirs d'attraction et de différenciation. / This research has based itself on the relationship between the consumer and the brand to demonstrate the consequences of an act of transgression done by the brand. Such breaches constitute ruptures with customs so widespread that they escape the consumer’s attention, while simultaneously remaining predominant and visible enough to impregnate its consumption experience and ultimately its expectations. This theoretical approach is highlighted by a real case of a breach of distribution norms: the recent offer of “ugly” products by supermarkets, which constitutes a breach to the usual norm of standardised products. This transgression occurred subsequently after the controversy over food waste. The research model presented herein is based on a review of literature, in addition to two qualitative exploratory studies. A longitudinal study examining regular customers of E.Leclerc supermarkets, which was conducted on the same respondents during two different sessions, is used to measure and validate our research hypothesis. The results exhibit the evolution of the consumer’s behavior following the introduction of the transgressive offer and confirm the deterioration of the brand image and the engagement process. If the transgression can be destructive, it can also create value through its innovative nature, its ability to attract consumers and its power of differentiation.

The focus of this doctoral research is on developing an enhanced understanding of the nature and operational significance of fair values by studying the organisational systems and processes through which such values are produced. The external reporting of fair values in corporate financial statements has created significant controversy and debate, particularly during the global financial crisis with various accusations and competing defences as to whether or not such a form of accounting caused or exacerbated the crisis. Fair value accounting has been debated mainly from a relevance and reliability perspective, with much attention paid to the relative usefulness of fair value accounting to investors and claims and counter claims relating to the reliability and subjectivity of fair values compared to historical costing approaches. Investigation into implementation issues affecting reliability, however, has been little studied. While an emerging strand of the literature has pointed to the importance of recognising fair value accounting’s social constructed nature, relatively few research papers have examined the construction of fair values and the ways in which such values are shaped by social and organisational contextual influences. This research contributes to such an emerging literature through a detailed case study of the construction of fair values in an international financial services organisation. The primary focus of analysis is the work of the organisation’s central governing body in this area, namely its Fair Value Committee (FVC). The work of the FVC provides a rich empirical base from which to examine the key factors and perspectives influencing the organisation’s approach to fair values. In particular, through a detailed analysis of its formal minutes and supporting interviews with senior members of the FVC and other key organisational actors, the research documents and reflects on the nature and direction of change that the organisation experienced during the global financial crisis with respect to the operation of its fair value system. The main research findings in relation to the nature of the fair value system are: Firstly, the operation of an organisational fair value accounting system emerges not as a demonstrative example of objective, arm’s length pricing but as a social, relational process influenced by the organisational context. Secondly, in studying the way in which fair values are made sense of or constructed to be market consistent, patterns of sensemaking generally invoke a rational and prudent view of the market, which stimulates questioning as to whether fair value accounting is inherently pro-cyclical and exacerbates swings in the financial market. Thirdly, ‘fair value’ pricing should not be seen as being without a semblance of order and routine. Fourthly, the observed growing dependency of fair value accounting on valuation experts provides confirmation of the weakening jurisdictional authority of auditors and their monitoring role in overseeing fair value accounting. Finally, the research reveals clear evidence of the constitutive effects of fair value accounting on the organisation’s investment policy and permitted investments. As such, the acceptance of specialist models to construct fair values should not only be seen as being reflective of the particular organisational context but also serving in part to permit (and encourage) investments in esoteric financial instruments - a constitutive impact on the organisation's investment strategy and risk profile. The study encourages a greater empirical analysis of the operational construction, development and utilisation of fair values so as to advance knowledge and move the debate beyond polemical debates on the status of fair value accounting.

Les professions ont acquis une importance considérable à travers les sociétés modernes. Lors de la modernisation du Code des professions au Québec, les membres de l’Ordre des psychologues du Québec (OPQ) ont eu à se positionner sur les enjeux entourant les développements de leur profession. Ce mémoire analyse le lien entre la structure relationnelle constitutive de la socialisation effectuée par ce groupe professionnel. Ceci, au moment de la redéfinition du cadre législatif en matière de psychothérapie. Des analyses de réseaux sur onze temps, de deux types de capital social, permettent de saisir les corollaires des structures relationnelles sur la socialisation de l’Ordre professionnel. Puis, les discours écrits sur la modernisation dans leur revue professionnelle sont résumés dans un narratif permettant l’analyse des stratégies de leur socialisation. Bien que contingent, la forme de la structure relationnelle stabilise la socialisation des membres. La structure relationnelle amène le capital social collectif à densifier le réseau des relations internes du groupe et permet l’essor, par l’intermédiarité des membres ayant du capital social individuel, d’une culture réseau. Ces membres, bien positionnés dans l’ordre, conduisent la socialisation de l’ensemble du groupe durant les enjeux rencontrés. Le narratif corrobore la concordance des stratégies de socialisation des membres de l’OPQ aux objectifs des principes de l’Office des professions du Québec. Puisque névralgique, bien que contingent, la structure relationnelle de la socialisation participe de la différenciation de degré entre le modèle professionnel et les autres types de métiers. / The professions have acquired considerable influence in modern societies. During the process to modernize the professional system in Québec, members of the Ordre des psychologues du Québec (OPQ) were required to position themselves concerning the developments in their profession. This brief presents an analysis of the OPQ's relational process of socialization with regard to a particular societal issue, in this case, the redefinition of the legislative framework concerning psychotherapy. Network analyses, during an eleven-year period, of two types of social capital to identify corollaries of the structural relationships of socialization. In addition, the written discourse on modernization in the Order's professional journal was summarized in a narrative that serves as the basis for analyzing the rationality of socialization strategies of these professionals. Though contingent, the relational process stabilizes members' socialization process. The relational structure enables the collective social capital to increase the density of the group's internal relations network and, through the intermediate agency of certain members' individual social capital, facilitates the development of a network culture. These members, who hold key positions within the Order, lead the group's socialization process when it is confronted with various issues. Both critical and contingent in nature, the relational process of socialization is one basis of differentiation between the professional model and other types of occupations.

Les professions ont acquis une importance considérable à travers les sociétés modernes. Lors de la modernisation du Code des professions au Québec, les membres de l’Ordre des psychologues du Québec (OPQ) ont eu à se positionner sur les enjeux entourant les développements de leur profession. Ce mémoire analyse le lien entre la structure relationnelle constitutive de la socialisation effectuée par ce groupe professionnel. Ceci, au moment de la redéfinition du cadre législatif en matière de psychothérapie. Des analyses de réseaux sur onze temps, de deux types de capital social, permettent de saisir les corollaires des structures relationnelles sur la socialisation de l’Ordre professionnel. Puis, les discours écrits sur la modernisation dans leur revue professionnelle sont résumés dans un narratif permettant l’analyse des stratégies de leur socialisation. Bien que contingent, la forme de la structure relationnelle stabilise la socialisation des membres. La structure relationnelle amène le capital social collectif à densifier le réseau des relations internes du groupe et permet l’essor, par l’intermédiarité des membres ayant du capital social individuel, d’une culture réseau. Ces membres, bien positionnés dans l’ordre, conduisent la socialisation de l’ensemble du groupe durant les enjeux rencontrés. Le narratif corrobore la concordance des stratégies de socialisation des membres de l’OPQ aux objectifs des principes de l’Office des professions du Québec. Puisque névralgique, bien que contingent, la structure relationnelle de la socialisation participe de la différenciation de degré entre le modèle professionnel et les autres types de métiers. / The professions have acquired considerable influence in modern societies. During the process to modernize the professional system in Québec, members of the Ordre des psychologues du Québec (OPQ) were required to position themselves concerning the developments in their profession. This brief presents an analysis of the OPQ's relational process of socialization with regard to a particular societal issue, in this case, the redefinition of the legislative framework concerning psychotherapy. Network analyses, during an eleven-year period, of two types of social capital to identify corollaries of the structural relationships of socialization. In addition, the written discourse on modernization in the Order's professional journal was summarized in a narrative that serves as the basis for analyzing the rationality of socialization strategies of these professionals. Though contingent, the relational process stabilizes members' socialization process. The relational structure enables the collective social capital to increase the density of the group's internal relations network and, through the intermediate agency of certain members' individual social capital, facilitates the development of a network culture. These members, who hold key positions within the Order, lead the group's socialization process when it is confronted with various issues. Both critical and contingent in nature, the relational process of socialization is one basis of differentiation between the professional model and other types of occupations.

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