This dissertation describes the manner by which a multinational corporation (MNC) enacts a market-based logic with a locally embedded partner in a complex and unfamiliar operating setting to fulfil both business and social objectives. It examines a hybrid partnership between BP, an MNC, and SSP, a rural Indian non-governmental organisation (NGO). Together, the organisations trained rural women, who were affiliated with SSP, as agents to distribute and sell BP’s ‘smokeless’ cookstoves and fuel pellets to households who cook on smoky firewood stoves. The research draws on two theories—neo-institutional organizational theory and real markets theory—to examine the process by which logics are aligned across partners and projected and translated into the rural Indian exchange setting. It constructs a four-actor model (MNC, NGO, agent, customer) to explore the exchange relationships between the actors at the meso- and micro-levels. At the meso-level, it explains how the MNC and NGO’s non-aligned logics, asymmetric power dynamics, and lack of mutual trust contribute to the venture’s failure. In addition, the NGO was so determined to succeed as a professional, market-driven, channel partner that it shed part of its identity as a civil advocacy organisation and adopted mainstream commercial practices that were not sensitive to the needs of its local stakeholders. At the micro-level, the partners did not come to a common understanding with the agents regarding the cultural challenges they faced marketing the stove. Moreover, the marketing strategy glossed over the multi-layered social relationships and culinary, behavioural, and religious practices that needed to be translated for the technology to meet the needs of consumers. Using gritty ethnographic data, the dissertation highlights a challenge that large, foreign companies face when entering ‘Base of the Pyramid’ markets, namely the inconsistency between the MNC’s market logic and the wider associational logics that motivate village agents and customers.

Internet är idag en ny arena där alla delar med sig av information till alla. Det nya Internet, Webb 2.0, handlar om interaktivitet, kommunikation och dialog. Medborgare och intressenter vill ha större insikt och bättre möjligheter att påverka. De som bidrar med kunskap och synpunkter vill veta hur bidragen påverkar verksamheten, annars slutar de föra dialog. Regering och riksdag vill även att effektiviteten och tillgängligheten till myndigheternas tjänster ska öka. Tidigare forskning visar att det finns en trend mot ämnesarenor och att det kan föreligga ett paradigmskifte från fokus på tjänsteleverans till nätverkade myndigheter som involverar medborgare och intressenter i sin verksamhet. Detta ställer nya krav på riktlinjer och strategier. För att explorativt undersöka dessa trender och fenomen har representanter för tre svenska myndigheter intervjuats. De empiriska resultaten har sedan belysts med nyinstitutionell teori och analyserats med hjälp av lednings- och kommunikationsstrategiska teorier och koncept. Studien konstaterar att de tre undersökta myndigheterna har tagit små steg för att närma sig de virtuella ämnesarenorna. Vissa medarbetare deltar i sociala medier, men deltagandet är inte formaliserat och insikter och lärdomar aggregeras inte inom organisationerna. Samtidigt som kunskapen om sociala medier är relativt låg verkar det finnas institutionaliserade myter som påverkar beslutssituationen. Myndigheternas ledningsgrupper är åldersmässigt relativt homogena. De träffar varandra inom sektorn regelbundet och avvaktar och följer de andra myndigheternas exempel. Den nya e-logiken utmanar de befintliga maktstrukturerna och myten om expertis genom att externa aktörer får mer makt över verksamhetsutvecklingen än tidigare. För att börja delta fullt ut i dialogen på de virtuella ämnesarenorna krävs sannolikt en förändring i verksamhetskulturen och eventuellt behövs ett generationsskifte. Genom deltagande i några väl utvalda e-projekt kommer lärdomar och insikter som kan ge beslutsunderlag för att gå vidare. Erfarenheterna kan leda till att de institutionaliserade myterna kommer att börja förändras så att det förutspådda paradigmskiftet tar plats. / Internet has been transformed. The new Internet, Web 2.0, is all about interactivity, communication and conversations. Citizens and stakeholders demand transparency and influence. The individuals that contribute their knowledge and views demand insight into how their contribution is used to develop the organization, or they leave the conversation. At the same time the Swedish parliament requires improved efficiency, availability and access to government services. Previous research shows there is a trend towards issue arenas where issues and topics, not organizations, are at the center of communication. The emergence of e-government represents a paradigm shift, from emphasizing standardization and cost-efficiency, to an emphasis on coordinated network building, external collaboration, and customer services. This transformation from bureaucracy to networked governance requires new strategies. To explore these trends and phenomena research interviews have been conducted with representatives for three Swedish government agencies. The empirical findings have then been illuminated with neo-institutional theory and analyzed with governance and communication strategy concepts and theories. The findings show that the three agencies have taken some small steps toward the virtual issue arenas. Some employees participate in social media, but the participation isn’t formalized and knowledge isn’t aggregated within the organizations. The general knowledge of social media is low and there seems to be institutionalized myths affecting the decision environment. Management consists of members of similar age. Top management from different agencies in the sector frequently meets, and the agencies await and follow the other agencies examples. The new e-logic challenges existing power structures, as well as the myth of authority, since external actors gain power over business development. In order to fully participate in the conversation in virtual issue arenas, a change in organizational culture is likely needed, and potentially generational change might be necessary to facilitate the change in culture. Engaging in a few, carefully selected e-projects will enable the agencies to learn and expand the engagement gradually. The accumulated experience may lead to a change in the institutionalized myths, thus enabling the predicted paradigm shift.

As an innovation Evidence-Based Practice (EBP) is designed as a tool for clinical problem solving. According to its theory of use EBP will bring a difference for policy makers, for professionals, for researchers and for service users. One question to be asked is whether EBP actually leads to the radical social change it is designed to accomplish. The aim of the study is to describe and analyse the outcome of the effort to establish EBP, with a focus on the case of social work in Sweden. The research questions are: What is EBP? Why are efforts made to establish EBP? What is the outcome of the EBP project? How can the outcome of the EBP project be explained? The case study was conducted on a critical realistic meta-theoretical ground with a focus on explanation of social change with an explicit actor-structure perspective. Methodologically, a narrative synthesis of studies was made. As a complement primary data were collected to fill empirical gaps. The state of things was described before and after the EBP-initiatives. Several helping theories – Kuhn’s theory of paradigm, program theory, neo-institutional theory and theory of diffusion – were used to analyse the empirically mapped outcome of the EBP project. The results show that the import of the original model of Evidence-Based Medicine (EBM) to social work is a part of a wider social movement in the helping and educational professions. The new model has influenced social work as a discipline, as a field of practice and as a field of policy. There are examples of full-scale implementations of EBP, although EBP has not reached a general status as daily practice. Some obstacles remain. The gradual adaption of EBP corresponds to criteria hold by Kuhn for a paradigm shift. Acceptance of the model has contributed to change the structure and function of social systems. At an organizational level, this change means on-going institutionalization. The innovation is influencing the way institutional actors conduct their work. Although the structural conditions have been optimal, the EBP-model has been debated with heat. The EBP-debate and policy-driven infrastructural efforts have brought a more in-depth examination of the model. So-called coercive, normative, and regulative isomorphisms were used to change organizations. The degree of institutionalization depended on the individuals and the organizations willingness and preparedness to change, to understand, and to put the model into practice. When actors used a less strict version of the original EBP model, the pace of cultural and institutional change slowed down.

As an innovation Evidence-Based Practice (EBP) is designed as a tool for clinical problem solving. According to its theory of use EBP will bring a difference for policy makers, for professionals, for researchers and for service users. One question to be asked is whether EBP actually leads to the radical social change it is designed to accomplish. The aim of the study is to describe and analyse the outcome of the effort to establish EBP, with a focus on the case of social work in Sweden. The research questions are: What is EBP? Why are efforts made to establish EBP? What is the outcome of the EBP project? How can the outcome of the EBP project be explained? The case study was conducted on a critical realistic meta-theoretical ground with a focus on explanation of social change with an explicit actor-structure perspective. Methodologically, a narrative synthesis of studies was made. As a complement primary data were collected to fill empirical gaps. The state of things was described before and after the EBP-initiatives. Several helping theories – Kuhn’s theory of paradigm, program theory, neo-institutional theory and theory of diffusion – were used to analyse the empirically mapped outcome of the EBP project. The results show that the import of the original model of Evidence-Based Medicine (EBM) to social work is a part of a wider social movement in the helping and educational professions. The new model has influenced social work as a discipline, as a field of practice and as a field of policy. There are examples of full-scale implementations of EBP, although EBP has not reached a general status as daily practice. Some obstacles remain. The gradual adaption of EBP corresponds to criteria hold by Kuhn for a paradigm shift. Acceptance of the model has contributed to change the structure and function of social systems. At an organizational level, this change means on-going institutionalization. The innovation is influencing the way institutional actors conduct their work. Although the structural conditions have been optimal, the EBP-model has been debated with heat. The EBP-debate and policy-driven infrastructural efforts have brought a more in-depth examination of the model. So-called coercive, normative, and regulative isomorphisms were used to change organizations. The degree of institutionalization depended on the individuals and the organizations willingness and preparedness to change, to understand, and to put the model into practice. When actors used a less strict version of the original EBP model, the pace of cultural and institutional change slowed down.

Avec l’avènement de la micro-informatique dans les années 80, de l’internet dans les années 90 et de l’achèvement du séquençage du génome humain au tournant du 21e siècle, le nombre d’entreprises développant des technologies en santé a explosé. Par contre, la pratique en centre hospitalier et des interactions quotidiennes avec des professionnels de la santé œuvrant dans différents secteurs du système de santé québécois et d’autres provinces canadiennes rend compte d’une large différence entre le nombre de technologies qui apparaissent dans les conférences et blogs, et celles adoptées et utilisées sur le terrain. Mais tandis que l’évaluation des technologies et l’étude de la diffusion des innovations ont donné lieu à une littérature scientifique importante, peu d’études ont exploré jusqu’à présent l’émergence des entreprises de technologies innovantes en santé en prenant compte le point de vue de tous les acteurs impliqués. C’est donc ce manque de connaissances que notre étude désire combler, en se demandant comment une entreprise émergente et de technologie en santé peut se construire socialement en initiant certaines actions concurrentielles et pourquoi ces actions peuvent-elles différer selon le type d’entreprise, les demandes et les pressions des acteurs économiques et du système de santé. Les objectifs de recherche sont donc de définir comment les entreprises innovatrices en technologie de la santé s'établissent en utilisant l'effet de leurs actions concurrentielles tout en leur octroyant un sens, déterminer l'influence du type d'entreprise et des schèmes de construction sociale sur les actions concurrentielles, les activités de fabrication de sens et les réponses aux pressions des acteurs institutionnels, et enfin identifier quelles sont les stratégies utilisées par les entrepreneurs pour s'adresser à l'institution qu’est le système de santé. Afin de répondre aux interrogations soulevées par les observations sur le terrain, la présente recherche s’est organisée en trois volets successifs, explorant trois points de vue différents. Le premier est celui d’un observateur externe envers les startups en technologie de santé. Le deuxième volet est celui des acteurs gravitant autour de ces entreprises et le troisième est celui des entrepreneurs eux-mêmes. Le premier volet consiste en une étude de cas multiples utilisant la stratégie d’analyse de construction d’explication. L'étude s'est appuyée sur l'analyse des communiqués de presse (n = 664) et des articles des médias généraux (n = 627). L'échantillon comprend cinq entreprises canadiennes inscrites à la Bourse de Toronto sous la forme de quatre startups qui ont fait une offre d’achat initiale entre 2000 et 2003, et une entreprise bien établie. Parmi celles-ci, trois étaient dans le secteur de la santé, une dans le secteur du commerce électronique tandis que l‘entreprise bien établie était une entreprise de solutions d’infrastructures électroniques en santé. Globalement, au cours de l'émergence de l'entreprise, les actions marketing et symboliques, doublées du recours à des leaders d’opinion et des personnes de haute notoriété ont été nettement plus prononcées avec les startups de santé par rapport à l'entreprise qui n’était pas en santé. Au cours des premiers mois d’émergence, au fur et à mesure que les communications et signaux augmentaient, les startups en santé étaient les seules entreprises à utiliser la légitimité cognitive et pragmatique, s'appuyant ainsi sur la cognition plutôt que sur l'intérêt personnel ou les jugements moraux des acteurs. De plus, nous avons observé des différences dans l'utilisation des actions marketing et des actions symboliques et également dans le recours à des leaders d’opinion. Cela suggère une influence différentielle du modèle de construction sociale et du type d'entreprise sur le niveau et le mélange des actions du marché et des activités de sensibilisation entre les entreprises de santé et les entreprises de technologie non liées à la santé. Les deuxième et troisième volet consistent en deux séries d’entrevues semi-structurées, où une analyse thématique a été utilisée pour identifier et rapporter des thèmes tout en organisant et en décrivant minutieusement l'ensemble de données. Pour le deuxième volet, l'échantillon pour les entrevues semi-structurées comprend 10 médecins spécialistes, 4 professionnels de la santé impliqués dans l'acquisition des technologies de la santé, 3 membres des unités d'évaluation des technologies de la santé et 3 investisseurs en technologies de la santé. Nous avons déterminé que l'acquisition et la diffusion des technologies de santé sont de plus en plus réglementées et doivent répondre à des pressions croissantes d'un grand nombre d'acteurs qui voient inversement leur pouvoir d'agence se réduire. Nous avons également démontré que les pressions qui pousse vers l'institutionnalisation des pratiques, ainsi que le découplage des objectifs du système de santé et ceux des autres acteurs sont abordés par des stratégies "politiques"; le pouvoir des principaux influenceurs tels que les investisseurs et les spécialistes médicaux, ainsi que la méfiance à l'égard des actions de marketing sont abordés avec des stratégies “associatives”; les pressions découlant du besoin croissant de données fondées sur des données probantes sont traitées avec des stratégies “normatives”. Enfin, la faible fragmentation d'un système public de santé et l'hétérogénéité des processus d'acquisition locaux sont abordées avec des stratégies “d'identité”. Le troisième volet s’est concentré sur la manière dont les entrepreneurs saisissent les opportunités, créent leur organisation entrepreneuriale, et lui apportent de la légitimité, et a examiné les déclencheurs, contraintes et pressions impliquées dans ce processus. L'échantillon pour les entretiens a été constitué de 20 entrepreneurs et partenaires stratégiques impliqués dans le développement et la commercialisation des technologies de la santé. À chaque étape, nous avons identifié un processus institutionnel prédominant, qu'il s'agisse du découplage, de l'influence du champ organisationnel ou de la recherche de légitimation. Nous avons constaté que chaque étape de l'émergence de la start-up était déclenchée par des situations où l'entrepreneur faisait face à des barrières et contraintes sous la forme d'un désalignement des limites, de la mauvaise performance des technologies concurrentes, et de l'asymétrie des ressources. Nos résultats peuvent aider les professionnels de la santé, les décideurs et les évaluateurs à comprendre le processus d'adoption et de diffusion des technologies en santé et contribuer à l'élaboration de procédures d'acquisition grâce à des politiques ciblées et des processus révisés. Pour les investisseurs, notre étude leur permet d’identifier les obstacles qui rythment la vitesse à laquelle les nouvelles technologies font leur chemin dans la pratique clinique et le système de santé. Les résultats peuvent aussi fournir un cadre pour élaborer des données de référence pour évaluer les investissements actuels et futurs. Mieux connaître quelles sont les différences propres aux startups technologiques en santé en comparaison aux autres startups pourrait aider les entrepreneurs à prioriser les actions compétitives et à mieux cerner les intentions perçues et les besoins de santé réels lors de l’émergence sociale de l’entreprise. Pour le système de santé, les résultats peuvent servir à élaborer et enrichir des politiques et directives d’acquisition et d’évaluation qui vont améliorer l’accès à des technologies médicales qui sont sécuritaires, efficaces et de haute qualité. / With the advent of micro-computing in the 1980s, the Internet in the 1990s and the completion of the sequencing of the human genome at the turn of the 21st century, the number of companies developing health technologies has exploded. Nonetheless, hospital practice and day-to-day interactions with health professionals working in different sectors of the Quebec health system and other Canadian provinces reflect a large difference between the number of technologies appearing in conferences and blogs, and those adopted and used in the field. But while the evaluation of technologies and the study of the diffusion of innovations led to an important scientific literature, few studies have so far explored the emergence of innovative health technology companies taking into account the point of view of all the actors involved. It is this lack of knowledge that our study wishes to fill, by asking how an emerging health technology company can be socially constructed by initiating certain competitive actions and why these actions may differ according to the type of company, demands and pressures from economic and healthcare system actors. The research objectives are therefore to define how innovative health technology companies establish themselves by using the effect of their competitive actions while giving them meaning, determining the influence of the type of business and the patterns of social construction activities on competitive actions, sensemaking activities and responses to the pressures of institutional actors, and finally identify the strategies used by entrepreneurs to address the institution that is the health system. In order to answer the questions raised by field observations, this research was organized in three successive parts, exploring three different points of view. The first is that of an external observer to health technology start-ups. The second part is that of the actors around these companies and the third is that of the entrepreneurs themselves. The first part consists of a multiple case study using explanation-building analysis strategy. The study was based on the analysis of press releases (n = 664) and general media articles (n = 627). The sample includes five Canadian companies listed on the Toronto Stock Exchange in the form of four startups that made an initial bid from 2000 to 2003 and a well-established firm. Of these, three were in the health sector, one in the e-commerce sector, while the well-established company was a health electronic infrastructure solutions company. Overall, during the emergence of the company, marketing and symbolic actions, coupled with the use of opinion leaders and high-profile people, were significantly more pronounced with the health-based startups when compared to the firm who was not in the health sector. In the early months of emergence, as communications and signals increased, health-based startups were the only firms to use cognitive and pragmatic legitimacy, relying on cognition rather than personal interest or moral judgment of the actors. In addition, we observed differences in the use of marketing and symbolic actions and also in the use of opinion leaders. This suggests a differential influence of the social construction model and firm type on the level and mix of market actions and sensegiving activities between health and non-health technology companies. The second and third components consist of two sets of semi-structured interviews, where a thematic analysis was used to identify and report themes while organizing and describing the data set thoroughly. For the second part, the sample for semi-structured interviews includes 10 medical specialists, 4 health professionals involved in health technology acquisition, 3 health technology assessment units’ members, and 3 investors in health technologies. We have determined that the acquisition and diffusion of health technologies are increasingly regulated and must respond to increasing pressures from a large number of actors who, conversely, see their agency power diminish. We also found that the pressures to institutionalize practices, as well as the decoupling of the objectives of the health system from those of other actors, are addressed by “political” strategies; the power of key influencers such as investors and medical specialists, as well as mistrust of marketing actions are addressed with “associative” strategies; the pressures arising from the growing need for evidence-based evidence are addressed through “normative” strategies. Finally, the fragmentation of a public health system and the heterogeneity of local procurement processes are approached with “identity” strategies. The third part focuses on how entrepreneurs seize opportunities, create their entrepreneurial organization, and give it legitimacy, and examined the triggers, constraints and pressures involved in this process. The sample for the interviews consisted of 20 entrepreneurs and strategic partners involved in the development and commercialization of health technologies. At each stage, we identified a predominant institutional process, whether it be the decoupling, the influence of the organizational field or the search for legitimation. We found that each stage of the start-up was triggered by situations where the entrepreneur faced barriers and constraints in the form of a misalignment of boundaries, poor performance of competing technologies, and of resource asymmetry. Our findings can help healthcare professionals, decision-makers and evaluators understand the process of adoption and diffusion of health technologies and contribute to the development of procurement procedures through targeted policies and revised processes. For investors, our study allows them to identify the barriers that pace the speed at which new technologies are making their way into clinical practice and the health care system. The results can also provide a framework for developing baseline data to evaluate current and future investments. A better understanding of the differences in health technology startups compared to other startups could help entrepreneurs prioritize competitive actions and better understand perceived intentions and real health needs during the social emergence of the company. For the healthcare system, the results can be used to develop and enrich procurement and evaluation policies and guidelines that will improve access to safe, effective and high quality medical technologies.

Dans cette thèse de doctorat, j’explore l’établissement des approches constitutives de la communication (approches CCO) dans le champ d’étude de la communication organisationnelle et d’autres champs d’études. Pour ce faire, je mobilise un cadre théorique tiré des approches néo-institutionnelles. Dans un premier temps, je retrace différents marqueurs discursifs d’institutionnalisation, et ce, afin de comprendre le degré d’établissement du domaine de recherche depuis l’an 2000. Dans un deuxième temps, j’analyse les discours publics de chercheurs pendant une conférence internationale afin de démontrer comment cette institutionnalisation se fait, entre autres, à travers le concept d’ambiguïté pragmatique. De par son approche discursive, cette recherche met donc en évidence le rôle central de la communication dans un processus d’institutionnalisation d’un domaine de recherche. / In this dissertation, I explore the institutionalization of CCO scholarship. Through an analysis of scholars’ published and public discourse, I demonstrate to what extent CCO scholarship, as an area of research, is becoming established within organizational communication studies and related fields. Through an analysis of scholars’ published discourse and via the application of a neo-institutional perspective, I assess the trajectory and establishment of CCO research from 2000 to 2015. By analyzing scholars’ public discourse at one specific international conference, I then explore how pragmatic ambiguity plays into this institutionalization. This research thus shows how communication is at the center of an area of research’s institutionalization processes.

Dans un contexte où les entreprises font face à des ressources limitées, à des contradictions entre les demandes des parties prenantes et à des impératifs de performance sociale et financière, cette thèse se penche sur la problématique de la relation entre la responsabilité sociale des entreprises et la performance financière. Particulièrement, cette recherche se focalise sur le conflit d’intérêts reconnu entre les actionnaires et les employés en étudiant la dimension « employés » de la responsabilité sociale des entreprises et sa relation avec la performance financière. Savoir si c’est la performance financière d’une entreprise qui lui donne les ressources nécessaires pour investir en responsabilité sociale envers les employés ou bien si c’est la responsabilité sociale envers les employés qui contribue à la prospérité financière de l’entreprise, ou les deux à la fois est un questionnement fondamental dans ce domaine. Pour l’approfondir, cette thèse développe un cadre d’analyse original qui regroupe différents fondements théoriques et les adapte au cas spécifique de la responsabilité sociale envers les employés. Nous partons du cadre de référence traditionnel qui unit l’hypothèse de disponibilité des ressources et la théorie des parties prenantes que nous complétons avec les apports de la théorie des ressources et de la théorie néo-institutionnelle. Cette thèse innove alors en mobilisant la théorie néo-institutionnelle non seulement pour expliquer les déterminants de la responsabilité sociale envers les employés, mais aussi pour éclairer les mécanismes institutionnels reliant les diverses dimensions de la responsabilité sociale des entreprises à la performance financière. Sur le plan méthodologique, cette thèse par article adopte un devis quantitatif qui mobilise plusieurs bases de données de responsabilité sociale des entreprises et de performance financière permettant d’inclure différentes approches d’opérationnalisation de ces deux concepts. Les méthodes d’analyse utilisées impliquent des régressions linéaires multiples, la méthode des études événementielles et les régressions sur des données de panel incluant la modélisation en vecteurs autorégressifs et le test de causalité de Granger. Les résultats de cette recherche montrent en premier lieu que la performance financière influence positivement la responsabilité sociale envers les employés qui apparait comme un investissement nécessitant des ressources financières. En deuxième lieu, cette recherche montre que l’influence de la responsabilité sociale envers les employés sur la performance financière est positive sur le long terme (lorsque la performance financière est évaluée par des mesures boursières) mais négative sur le court terme (lorsque la performance financière est évaluée par des mesures comptables). En effet, alors que les actionnaires réagissent positivement à l’annonce de pratiques de responsabilité sociale envers les employés sur le marché boursier, la performance financière comptable d’une année donnée est influencée négativement par le niveau de responsabilité sociale envers les employés des trois années précédentes. On peut alors dire que la tension entre les intérêts contradictoires des employés et des actionnaires se confirme sur le court terme, mais que les intérêts finissent par se rejoindre sur le long terme. Ceci suggère que les gestionnaires doivent faire preuve de patience pour observer les retombées positives de la responsabilité sociale envers les employés. En troisième lieu, notre recherche montre une relation bidirectionnelle entre la responsabilité sociale envers les employés et la performance financière qui s’influencent mutuellement. Cette thèse répond à plusieurs critiques adressées aux études sur la responsabilité sociale des entreprises notamment en désagrégeant le concept de responsabilité sociale des entreprises et en mettant de l’avant sa dimension « employés » qui est souvent occultée. Au niveau de la pratique, les résultats de cette recherche ont plusieurs retombées pour les entreprises, les investisseurs socialement responsables, les défenseurs de la responsabilité sociale des entreprises et les gouvernements. Par exemple, au-delà de renseigner les acteurs sur les facteurs qui amènent les entreprises à agir d’une manière socialement responsable envers leurs employés, les résultats montrent qu’il est possible d’être à la fois « un bon citoyen corporatif » et une entreprise capitaliste rentable, du moins sur le marché boursier. / In a context where companies face limited resources, conflicts between stakeholders’ claims and social and financial performance imperatives, this thesis examines the relationship between corporate social responsibility and financial performance. This research is particularly interested in the recognized conflict of interest between shareholders and employees and focuses on the « employees » dimension of corporate social responsibility and its relationship to financial performance. It aims to better understand this relationship and to investigate whether it is the firm financial performance that provides resources to invest in corporate social responsibility towards employees or whether it is the social responsibility towards employees that creates the resources and contributes to the financial prosperity of the company, or both. This thesis develops an original conceptual framework that brings together different theoretical foundations and adapts them to the specific case of corporate social responsibility towards employees. The main framework combines slack resources hypothesis and stakeholder theory and is complemented with contributions from resource-based view and neo-institutional theory. In this thesis, neo-institutional theory is employed not only to explain determinants of corporate social responsibility towards employees, but also to describe the institutional mechanisms linking various dimensions of corporate social responsibility to financial performance. The research design includes three quantitative studies use several databases of corporate social responsibility and financial performance. The analysis strategy involves multiple linear regressions, event study methodology and regressions on panel data including vector autoregressive models and Granger causality test. Research results show that financial performance positively influence social responsibility towards employees, which appears as an investment requiring financial resources. The results also suggest that corporate social responsibility towards employees positively influence long-term financial performance (when financial performance is evaluated by stock market measures) but influence negatively short-term financial performance (when financial performance is evaluated by accounting measures). In fact, while the stock market reacts positively to the announcement of socially responsible practices towards employees, the bottom line of a given year is negatively influenced by the level of social responsibility towards employees of the previous three years. The conflicting interests of employees and shareholders are confirmed in the short term, but they seem to become reconcilable in the long term. This suggests that managers must be patient to be able to observe the positive effects of corporate social responsibility towards employees. This research also shows a bidirectional relationship between corporate social responsibility towards employees and financial performance. This thesis responds to several corporate social responsibility studies’ limits. It disaggregates the corporate social responsibility concept and highlights its « employees » dimension, which is often overshadowed. This research also has several implications for companies, socially responsible investors, advocates of corporate social responsibility and governments. For example, beyond informing actors about the factors leading companies to act responsibly towards their employees, the results show that being a good corporate citizen and a profitable capitalist company can coexist, at least in the stock market.

Abstracts in English, Afrikaans and Zulu / Worldwide, students compete for a limited number of places at universities. By increasing the use of distance education, more students could have access to tertiary education. The problem addressed in this study related to the challenges faced by an ODL university to assess undergraduate modules in accounting sciences by way of technology-enhanced, non-venue-based alternative assessments, instead of the traditional venue-based examinations. The purpose of the current study was to develop an alternative assessment framework for ODL undergraduate accounting sciences modules as a possible solution to the assessment challenges faced by accounting graduates and universities in an ODL environment. The legitimacy of qualifications was considered by reviewing the identity verification of students and other ethical issues, as well as the influence on the accreditation by professional and other regulatory and governing bodies. Institutional and neo-institutional theories were used within the ODL context as foundational principles. Design-based research was used to develop two conceptual frameworks – one based on the theoretical elements and the other on non-venue-based alternative assessments in the ODL context. The two conceptual frameworks were evaluated using interviews conducted with ODL lecturers and members of professional accounting bodies. Thereafter, the data were analysed using thematic analysis. Triangulation was used as a final evaluation of the conceptual frameworks by analysing comments from students included in reports from an alternative assessment pilot study. The two conceptual frameworks were combined in one final framework. This final framework demonstrates how the institutional theory affects the institution and, specifically, internal issues. Due to the complexity of the ODL institution, external influences (such as technology) result in aspects of the neo-institutional theory becoming even more relevant to the current study. This complexity, together with the mimetic forces of technology and innovation, creates uncertainty. However, it became clear from the data analysis that coercive and normative forces result in ‘more certainty’. The alignment of these isomorphic forces resulted in legitimacy. Due to the importance of technology in the ODL environment, it became clear that technology should be anthropomorphically considered a stakeholder in the ODL institution. The inclusion of stakeholder theory created improved performance and the potential for innovation in order to ensure the legitimacy of qualifications. / Studente ding wêreldwyd mee vir 'n beperkte aantal plekke in universiteite. Indien die gebruik van afstandsonderrig uitgebrei word, kan meer studente toegang tot tersiêre onderwys kry. Die probleem waarop hierdie studie fokus is die uitdagings van 'n OAO-universiteit om voorgraadse modules in rekeningkundige wetenskappe te assesseer deur middel van tegnologies verbeterde, nie-lokaalgebaseerde alternatiewe assesserings in plaas van die tradisionele, lokaalgebaseerde eksamens. Die doel van die huidige studie was om 'n alternatiewe assesseringsraamwerk vir voorgraadse rekeningkundige wetenskapmodules in OAO te ontwikkel as 'n moontlike oplossing vir die assesseringsuitdagings van rekeningkundige gegradueerdes en universiteite in ’n OAO-omgewing. Die geldigheid van kwalifikasies is oorweeg deur 'n oorsig te doen oor die identiteitsverifiëring van studente en ander etiese aangeleenthede, asook die invloed op die akkreditasie deur professionele en ander regulatiewe beheerliggame. Institusionele en neo-institusionele teorieë is in die OAO-konteks as grondbeginsels gebruik. Ontwerpgebaseerde navorsing is gebruik om twee konseptuele raamwerke te ontwikkel – een gebaseer op die teoretiese elemente en die ander op nie-lokaalgebaseerde alternatiewe assesserings in die OAO-konteks. Die twee konseptuele raamwerke is geëvalueer aan die hand van onderhoude met OAO-dosente en lede van professionele rekeningkundige liggame. Hierna is die data deur middel van tematiese analise ontleed. Triangulasie is gebruik as 'n finale evaluering van die konseptuele raamwerke deur die kommentaar van studente wat in verslae van 'n alternatiewe assesseringsvoorstudie ingesluit is, te evalueer. Die twee konseptuele raamwerke is in een finale raamwerk gekombineer. Hierdie finale raamwerk demonstreer hoe die institusionele teorie die instelling en, spesifiek, interne aangeleenthede beïnvloed. As gevolg van die kompleksiteit van die OAO-instelling, veroorsaak eksterne invloede (soos tegnologie) dat die neo-institusionele teorie selfs meer relevant vir die huidige studie word. Hierdie kompleksiteit, tesame met die mimetiese magte van tegnologie en innovasie, skep onsekerheid. Dit is egter duidelik uit die data-analise dat dwang- en normatiewe magte ‘meer sekerheid’ veroorsaak. Die belyning van hierdie isomorfiese magte veroorsaak geldigheid. As gevolg van die belangrikheid van tegnologie in die OAO-omgewing, is dit duidelik dat tegnologie antropomorfies beskou moet word as 'n belanghebber in die OAO-instelling. Die insluiting van die belanghebbende teorie het verbeterde prestasie en die potensiaal vir innovasie tot gevolg gehad, om sodoende die geldigheid van kwalifikasies te verseker. / Emhlabeni wonke, abafundi bazabalazela ukuthola ithuba lokungena kwizindawo ezingamanyuvesi amancane ngenani. Ngokukhulisa izinga lokusetshenziswa kohlelo lokufunda ukude, abafundi abaningi bebangakwazi ukungena emazikweni ezemfundo aphakemeyo. Inkinga exazululwa kulolu cwaningo imayelana nezinselelo ezibhekene nenyuvesi yohlelo lwe-ODL ukuhlola amamojuli asesigabeni seziqu zokuqala kwisayensi ye-accounting ngendlela yoncedo lobuchwepheshe, ngezinye izinhlelo zokuhlola ezingenziwa endaweni eyodwa, kunokusebenzisa uhlelo olwejwayelekile lokuhlolwa okwenziwa endaweni eyodwaethize. Inhloso yocwaningo lwamanje kwaye kungukwakha esinye isakhiwo sokuhlola samamojuli esayensi ye-accounting yeziqu zokuqala, lokhu kwenziwa njengekhambi elingaxazulula izinselelo zokuhlola ezibhekene nabafundi besifundo se-accounting kanye namanyuvesi akusizinda sohlelo lwe-ODL. Udaba lokuba semthethweni kweziqu luye lwabhekwa ngokubuyekeza ukuqinisekiswa kwamagama abafundi kanye nezinye izindaba ezimayelana nemigomo yokuziphatha, kanye nomthelela phezu kokwamukelwa kwamaprofeshinali kanye nezinye izinhlaka eziqinisa umthetho kanye nezinye izinhlaka eziphetheyo. Amathiyori eziko kanye nalawo ohlelo olusha lwamaziko asetshenziswe ngaphakathi kwesizinda se-ODL njengemigomo eyisisekelo. Ucwaningo olususelwa kwidizayini lusetshenziswe ukwakha izinhlaka ezimbili zegama – olunye uhlaka lususelwe kwizinto zethiyori kanye nakwezinye izinhlelo zokuhlola ezingasuselwa ezindaweni ezimile ngaphakathi kwesizinda se-ODL. Izinhlaka ezimbili zezakhiwo ziye zahlolwa ngokusebenzisa izinhlolovo ezenziwa abafundisi be-ODL kanye namalungu wezinhlangano eziprofeshinali zesifundo se-accounting. Ngemuva kwalokho, idatha ihlaziywe ngokusebenzisa uhlelo lokuhlaziya isihloko. Unxantathu wezinhlolovo (triangulation) usetshenziswe njengohlelo lokugcina lokuhlola izakhiwo zegama ngokuhlaziya izimvo ezivela kubafundi ezixutshwe kwimibiko evela ohlelweni lokuhlolwa kwesivivinyo socwaningo.Lezi zakhiwo zamagama ezimbili zihlanganiswe kuhlaka olulodwa lokugcina. Lolu hlaka lwesakhiwo lukhombisa indlela umqondo weziko othinta ngayo iziko, ikakhulu, izinto ezingaphakathi. Ngenxa yengxubevange yeziko elinohlelo lwe-ODL, imithelela evela ngaphandle (enjengobuchwepheshe) idala izinto ezihambelana nomqondo omusha weziko oya ngokuya uhambisane nesifundo samanje socwaningo. Le ngxubevange indawonye nemimoya yobuchwepheshe kanye namaqhinga amasha, kuletha isimo esingenakuqinisekiswa. Yize kunjalo, kuya ngokucaca ukusukela ekuhlaziyweni kwedatha ukuthi imimoya ephoqayo kanye naleyo eyejwayelekile idala isimo esingaziwa. Ukuhambisana kwalawa mandla okudalwe yizinto ezisemthethweni. Ngenxa yokubaluleka kobuchwepheshe kwisizinda se-ODL, kuye kwacaca ukuthi ubuchwepheshe kufanele buthathelwe phezulu njengesidlalindima kwiziko le-ODL. Ukufakwa komqondo womdlalindima kudale umsebenzi omuhle othuthukile kanye namathuba okuveza amaqhinga amasha ukuze kuqinisekiswe isimo sokuqinisekisa iziqu ukuthi zibe semthethweni. / College of Accounting Sciences / D. Phil. (Accounting Sciences)