No description available.

Résumé: Le Mouvement Desjardins fait partie des plus grandes coopératives financières de ce monde et est un acteur majeur dans le système banquier canadien, voire au Québec. Des changements importants ont été apportés à Desjardins afin de pouvoir contrer la concurrence mondiale tout en respectant sa mission d'être le premier gestionnaire du patrimoine de ses membres, notamment des Québécois. En 2000, les 11 fédérations se sont fusionnées en une seule. En même temps, plusieurs caisses se sont fusionnées pour devenir des acteurs déterminants dans chaque région du Québec, on les appelle les caisses régionales. Ces dernières veulent se doter d'un secteur de gestion des avoirs pour les membres les mieux nantis. En 2004, sept caisses régionales, nouvellement fusionnées, s'allient pour développer leur nouveau secteur de gestion des avoirs. Elles se donnent comme buts d'améliorer la satisfaction de leurs membres et d'augmenter leurs affaires. Par ailleurs, un concept crucial au succès des réseaux régionaux est la gouvernance interorganisationnelle (Dyer et Singh, 1998 ; OCDE, 2000). Elle est tributaire du contexte et de l'institution qui l'entourent ainsi que des ressources (Wenger, 2009). 11 semble que, plus le contexte est défini par des turbulences dans le marché, plus les organisations sont portées vers les réseaux interorganisationnels ou régionaux (Porter, 1998; Powell, Koput, Smith-Doerr et Owen-Smith, 1996). La littérature reconnaît que : 1) lorsque l'institution est favorable à la création et au maintien des réseaux, ces derniers ont tendance à mieux se développer (Weber et Copel, 2009), 2) les réseaux qui collaborent avec les recherches universitaires peuvent avoir accès plus rapidement à une différentiation (Hoang et Rothaermel, 2005), 3) les ressources stratégiques qui procurent un avantage au réseau sont les capacités financières et politiques avec une capacité d'influencer l'institution (Habermas, 1987). Aussi, la littérature reconnait que la gouvernance interorganisationnelle se différentie de la gouvernance organisationnelle du fait que ses limites sont floues, qu'il existe des différences entre les cultures organisationnelles et qu'il n'y a pas un centre d'autorité clairement identifié pour diriger le réseau. Trois dimensions définissent la gouvernance, notamment sa réputation, sa régulation et sa coordination (Lefaix-Durand, Poulin, Kozak et Beauregard, 2006). Les réseaux politiques ou de directions sont identifiés comme étant une structure réputationnelle, où la réputation devient un avantage déterminant au maintien du réseau (Mintzberg, 1986). La régulation prend l'aspect du processus de règlement des conflits, soit de l'application des sanctions (Putnam, 2000). La coordination est utilisée pour gérer le réseau dans le quotidien, son animation, sa planification, son ordre du jour, etc. Une façon de fonder un réseau régional pour le différencier de la compétition est de former une communauté de pratique interorganisationnelle (OCDE, 2000 ; Wenger, 1998). Elle est un outil qui nécessite un domaine d'activités commun, comme la gestion des avoirs et une communauté de membres avec les directions du secteur de la gestion des avoirs. Ses retombées sont les clés au succès et à la réputation de la CoP : l'innovation de pratiques. Notre cas se compose de ces sept caisses régionales dénommées le Groupe des sept. Elles ont formé une communauté de pratique entre sept directions du secteur de la gestion des avoirs en collaboration avec le chercheur. L'étude a duré 36 mois, soit d'août 2004 à juillet 2007. Notre épistémologie de recherche est constructiviste (Thiétart, 2000) et notre stratégie de recherche est la recherche-action (Prévost, 1996). Notre cas est unique à Desjardins (Eisenhart, 1984; Yin, 1984). Notre unité d'analyse est la communauté de pratique (CoP) des directions du secteur de la gestion des avoirs (DGA) dans le Groupe des sept. Notre protocole de collecte de données se décrit à travers huit rencontres préparatoires, 28 entrevues, huit CoP de DGA, 5 CoP d'autres secteurs, huit audiences. 35 questionnaires, trois caisses de documentation, de multiples experts, courriels ou appels téléphoniques, une littérature robuste et une méthode de boule de neige qui a été bénéfique à l'efficacité autant qu'à l'efficience du cas. L'objet central d'une collecte de données d'une étude qualitative est la question de recherche (Maxwell, 1997). Elle a évolué et a été adaptée au fur et à mesure de l'avancement de la recherche. Elle se présente comme suit : comment la CoP se gouverne-t-elle pour innover des pratiques? Tout au long de notre recherche, les concepts de notre modèle initial adapté de la littérature ont été transformés en des typologies qui ont évolué avec des allers-retours entre le terrain et la littérature. Ces typologies ont permis de composer des sous-questions de recherche tout en faisant évoluer notre question de recherche. Notre design de recherche comporte un protocole de collecte de données dirigée vers les acteurs du terrain et est élargie autour des parties prenantes au Groupe des sept. Notre processus heuristique de collecte de données est un cycle continuel entre la planification, l'action, l'observation et la réflexion (Maclsaac, 1995), le tout jusqu'à saturation théorique. La triangulation des données a construit des configurations qui, en audience avec les acteurs, sont devenues de plus en plus robustes et pertinentes à la solution de leur problématique. De cette recherche ont émergé deux configurations dominantes : le soutien des directeurs généraux (DG) et celui du chercheur comme agent de développement. La littérature souligne avec insistance l'importance du rôle des haut gestionnaires autant que celui d'un agent de développement d'un réseau (Chrislip et Larson, 1994; Jarillo, 1990). Ces rôles de soutien ont facilité la mise en place, le développement et surtout la différenciation des pratiques pour le Groupe des sept dans leur marché. Notre cas unique a contribué à la littérature en appuyant les rôles de la haute direction et de l'agent de développement pour l'innovation de pratiques clés, mais ne constitue pas un modèle réplicable. D'autres études peuvent transformer ces configurations et les faire évoluer dans des pattern matching, voire les répliquer statistiquement.//Abstract: Desjardins is among the largest financial cooperative in the world and is one of the major player in the Canadian banking system, mainly in the province of Quebec. In 2000, 11 Federations became only one Federation. At the same time, many of their Caisses were also merging to become larger regional market players in each Quebec region, commonly named Regional Caisses. In 2004, 7 Regional Caisses, recently merged, build an alliance to develop there new assets management department. They set goals to improve members' satisfaction and increase market shares. In literature, one key concept to the success of regional networks is interorganizational governance (Dyer et Singh, 1998; OCDE, 2000). Three dimensions define governance, its reputation, its regulation and its coordination (Lefaix-Durand, Poulin, Kozak, Beauregard, 2006). One way to differentiate a new regional network is by an interorganizational community of practice (OCDE, 2000; Wenger, 1998). Our case includes 7 Regional Caisses, named Group of seven. They formed a community of practice between seven managers from there assets management department in cooperation with a university researcher. This research lasts 36 months. Our research epistemology is constructivist (Thiétart, 2000). Our research strategy is action-research (Prévost, 1996). Finally, it emerged 2 dominant configurations, such as general manager (GM) support and the role of the university researcher as a development agent. Literature outlines incitingly on the role of top managers as well as the role of the development agent for networks success (Chrislip et Larson, 1994; Jarillo, 1990). Our unique case contributes to literature by outlining the roles of general managers and the one of development agent for innovation of key practices. It does not result in a replicable model. More studies could modify those configurations and make them improved towards pattern matching, or statistical replication.

No description available.

No description available.

Human history is marked by progressive stages of dominant human interrelation patterns. Marx examined these patterns and believed that history could be understood as a variation on a Fichtian science of material dialectics where a thesis would meet its antithesis, and a new synthesis would emerge from the violent struggle found at their intersection. This dissertation takes a slightly different perspective, concentrating on the contemporary stage of dominant human interrelation patterns, their origin, and consequences from an educational organisation perspective. <br /><br /> This is an emerging discussion of the foundational and philosophical structures of interorganisational relationships involving educational administration. Beginning with a discussion of the origins and development of contemporary relational structures writ largein terms of social, political, and economic antecedentsI show how their convergence around a dual falsehood has produced a self-perpetuating dominance in the modern era. The dual falsehood is manifest in the conflation of science and technology, and social Darwinist assumptions of human nature. Misunderstanding the nature of this dual falsehood, proponents of post-modernity are exposed as providing an anaemic or counterproductive response to the problems of modernity. <br /><br /> I explore the particular problems of modernity faced by education as a general area of study and practice, and educational administration more specifically. The root of these problems is demonstrated in a misalignment of (a) dominant relational structures falsely self-declaring their basis in science, and (b) education as a genuine scientific pursuit (as defined herein). I further explore psychopathologies of relationships when negotiated in terms of such false self-declared and contextually dominant beliefs. The implications of psychopathological relationship negotiations are discussed for educational administration and strategies are explored for educational leadership and advocacy. <br /><br /> Two stages of correction for the dominant issues described herein are posited on behalf of educational organisations. Stage one advocates the construction of a singular definition of pedagogy for public consumption. Stage two articulates areas of responsibility for various intraorganisational elements within education. The purpose of stage two is to disseminate widespread propaganda based upon Habermas (1970) communicative competence to eradicate dysfunctional communication that perpetuates the dominance of modern and post-modern relational structures. Furthermore, stage two advocates the adoption of Mouffes agonistic position for interorganisational relations between education and non-education entities. Stages are to be evaluated in terms of an adaptation upon Giddens (1979) analysis of sedimented practices of educational administration within the context of the Mouffian (2005) political.

Human history is marked by progressive stages of dominant human interrelation patterns. Marx examined these patterns and believed that history could be understood as a variation on a Fichtian science of material dialectics where a thesis would meet its antithesis, and a new synthesis would emerge from the violent struggle found at their intersection. This dissertation takes a slightly different perspective, concentrating on the contemporary stage of dominant human interrelation patterns, their origin, and consequences from an educational organisation perspective. <br /><br /> This is an emerging discussion of the foundational and philosophical structures of interorganisational relationships involving educational administration. Beginning with a discussion of the origins and development of contemporary relational structures writ largein terms of social, political, and economic antecedentsI show how their convergence around a dual falsehood has produced a self-perpetuating dominance in the modern era. The dual falsehood is manifest in the conflation of science and technology, and social Darwinist assumptions of human nature. Misunderstanding the nature of this dual falsehood, proponents of post-modernity are exposed as providing an anaemic or counterproductive response to the problems of modernity. <br /><br /> I explore the particular problems of modernity faced by education as a general area of study and practice, and educational administration more specifically. The root of these problems is demonstrated in a misalignment of (a) dominant relational structures falsely self-declaring their basis in science, and (b) education as a genuine scientific pursuit (as defined herein). I further explore psychopathologies of relationships when negotiated in terms of such false self-declared and contextually dominant beliefs. The implications of psychopathological relationship negotiations are discussed for educational administration and strategies are explored for educational leadership and advocacy. <br /><br /> Two stages of correction for the dominant issues described herein are posited on behalf of educational organisations. Stage one advocates the construction of a singular definition of pedagogy for public consumption. Stage two articulates areas of responsibility for various intraorganisational elements within education. The purpose of stage two is to disseminate widespread propaganda based upon Habermas (1970) communicative competence to eradicate dysfunctional communication that perpetuates the dominance of modern and post-modern relational structures. Furthermore, stage two advocates the adoption of Mouffes agonistic position for interorganisational relations between education and non-education entities. Stages are to be evaluated in terms of an adaptation upon Giddens (1979) analysis of sedimented practices of educational administration within the context of the Mouffian (2005) political.

The collaboration projects studied in this thesis originate from national experiments that took place from the late 1990s to the early 2000s. In those experiments, attempts were made to determine whether collaboration could, as part of the organization of the public sector, generate welfare gains for both the individual user and society as a whole. Other forms of political governance of public organizations were also tested in these experiments. Activities were very often carried out in the form of collaboration projects involving joint evaluation groups and through co-localization. The collaboration projects are about in which actors bring their different v rules, values and preconceptions, from their regular activities into a meeting with other activities with different boundaries in order to organize new boundaries. The purpose of the thesis is to achieve an understanding of why collaboration projects encounter difficulties in contributing to lasting integration between government organizations, and the importance of boundaries in the organizing of collaboration projects. The thesis is based on four articles. The first article elucidates the ways in which different boundaries are constructed when inter-organizational collaborations are being carried out. The second article develops a model for analyzing uncertainty factors in the interaction environment of the project. The third article addresses the problem of implementing, within the public sector, results from development projects in the home organization. The fourth article analyzes the ways in which collaboration projects can help to increase integration between government organizations. The results from the studies show that the collaboration projects do provide opportunities for trying out new forms of collaboration, but also that the actors in collaboration projects have to deal with multiple boundary-related problems. The construction of boundaries must, on the one hand, regulate the activities being carried out in the collaboration projects, in that the boundaries enable the actors to come together in a common activity. On the other hand, the boundaries in collaboration projects must be part of the home organizations’ activities and their boundary constructions. This leads to a complex spatial construction in which different boundaries entail different distinctions and regulations of the relationship to the outside world. In turn, this leads to problems involving the home organizations in the collaboration, resulting in the collaboration becoming confined to only the collaboration projects. / <p>För avläggande av filosofie doktorsexamen i företagsekonomi med vederbörligt tillstånd</p><p>av Handelshögskolans fakultetsnämnd vid Göteborgs Universitet framlägges för</p><p>offentligt granskning fredagen den 19 november 2010, kl. 13.15 i CG-salen vid företagsekonomiska institutionen, Vasagatan 1, Göteborg.</p>

This thesis examines the role of management accounting control practices in interorganisational alliances (IOAs) involving non-cash, ‘value in kind’ (VIK) transactions. The research involves a retrospective case study of the Sydney 2000 Olympic Games, which examines how the Sydney Organising Committee for the Olympic Games, (SOCOG), managed and accounted for over $360 million of VIK. The case study is based on document study and interviews with individuals involved with this aspect of the 2000 Olympic Games. Following a review of previous research concerning both the life cycle (Das and Teng 2002, Moores and Yuen 2001) and the nature of formal accounting controls (Dekker 2004) in IOAs, two research questions are developed. Firstly, what kinds of formal accounting controls are required to manage VIK over the life cycle of an IOA? Secondly, how are extant accounting controls localised through the practice of managing VIK? This thesis finds the VIK resources are significant to the recipient parties and the IOAs in general. These VIK transactions, however, have been overlooked in previous accounting research with little significant recognition in prior studies or contemporary professional discourse. There is a lack of directly transferable expertise from traditional accounting practices in relation to the following aspects of the management and control of VIK – recognition, planning/budgeting, procedures/rules and performance monitoring. Formal control activities were all experimented with and improvised in order to deal with the challenges presented by the significance of VIK. A ‘drift’ in accounting technologies has been documented by this study (Andon et al 2007). Given the potential economic significance of VIK transactions, this suggests a need for both further research and professional discourse in this area to ensure sufficient visibility of, and management planning and control for, VIK transactions. Future research could include studies of: management and control of VIK in real time; provider organisations and the impact of VIK on their formal accounting controls; the role of social or informal controls and trust in negotiating and managing VIK; IOAs involving organisations that are operated as an indefinite going concern and, the recognition, valuation and attestation of VIK resources across a range of organisations.

This thesis examines the role of management accounting control practices in interorganisational alliances (IOAs) involving non-cash, ‘value in kind’ (VIK) transactions. The research involves a retrospective case study of the Sydney 2000 Olympic Games, which examines how the Sydney Organising Committee for the Olympic Games, (SOCOG), managed and accounted for over $360 million of VIK. The case study is based on document study and interviews with individuals involved with this aspect of the 2000 Olympic Games. Following a review of previous research concerning both the life cycle (Das and Teng 2002, Moores and Yuen 2001) and the nature of formal accounting controls (Dekker 2004) in IOAs, two research questions are developed. Firstly, what kinds of formal accounting controls are required to manage VIK over the life cycle of an IOA? Secondly, how are extant accounting controls localised through the practice of managing VIK? This thesis finds the VIK resources are significant to the recipient parties and the IOAs in general. These VIK transactions, however, have been overlooked in previous accounting research with little significant recognition in prior studies or contemporary professional discourse. There is a lack of directly transferable expertise from traditional accounting practices in relation to the following aspects of the management and control of VIK – recognition, planning/budgeting, procedures/rules and performance monitoring. Formal control activities were all experimented with and improvised in order to deal with the challenges presented by the significance of VIK. A ‘drift’ in accounting technologies has been documented by this study (Andon et al 2007). Given the potential economic significance of VIK transactions, this suggests a need for both further research and professional discourse in this area to ensure sufficient visibility of, and management planning and control for, VIK transactions. Future research could include studies of: management and control of VIK in real time; provider organisations and the impact of VIK on their formal accounting controls; the role of social or informal controls and trust in negotiating and managing VIK; IOAs involving organisations that are operated as an indefinite going concern and, the recognition, valuation and attestation of VIK resources across a range of organisations.

Research on organisational learning (OL) was mainly positioned within the psychological and sociological domains. Past and extant research on OL focused on the behavioural, cognitive and intuitive perspectives in addition to a growing track of research grounded on social theory. So far, a countless number of research studies attempted to address inter-organisational learning (IOL) from various perspectives. However, the lack of understanding of how IOL occurs in networks can be observed due to the social tensions that are created at the inter-organisational level such as free-riding and knowledge leakage. This thesis, therefore, aims to draw theoretical explanations of IOL and how it occurs in learning networks, taking into consideration similarities and contradictions amongst a network’s participating organisations. Towards this end, the thesis employs two theoretical lenses, namely structure-agency and social exchange theories to draw conclusions that provide fresh explanations of how networks are helpful in fostering or hindering learning activities in addition to how reciprocity as an efficacy device mediates IOL dynamics. Positioned within a qualitative vein, the thesis employs an interpretive perspective to collect and analyse empirical evidence. The qualitative data were developed through a mixture of participant observations, semi-structured interviews and casual conversations with network administrators and participants. The data were analysed using thematic analysis which generated codes, following which conclusions were drawn. The main contributions of this article are (1) unfolding the network as agency which provides a fresh understanding of how the agential role of networks mediates IOL and (2) drawing a framework of dimensions of reciprocal exchanges that explains how IOL occurs in networks. The first conclusion of this thesis explained how the agential role is socially constructed and how the interpretive device facilitated this construction. The second conclusion of this thesis explained how reciprocal exchanges mediate IOL and provide a framework that suggested IOL can be better understood through temporal, spatial, directional and symmetrical perspectives.