Author: Henri Savall
Publisher: IAP
ISBN: 162396282X
Category : Business & Economics
Languages : en
Pages : 250
Book Description
This volume continues the collaboration between the RMC book series and the French management research think tank ISEOR (Socio-Economic Institute for Firms and Organizations). Those familiar with Henri Savall’s and his colleague Véronique Zardet’s earlier work on the socio-economic theory of organizations will recognize their assessments of organizational dysfunctions and hidden costs – but in a different context. In their current work, the emphasis is on the tensions created by the wider environment – the idea of tetranormalization – and how those tensions shape and influence organizational life. Drawing on a wide range of examples from the news media and popular press, Savall and Zardet paint a disturbing picture of the underlying dynamics and challenges posed by a literal avalanche of standards and norms – which are often ambiguous and conflicting – that literally encompasses all that we do. Their analytic framework is composed of four “poles” – two social dimensions and two economic dimensions – that capture social norms and quality, safety and environment standards (the social dimension), and trade-related norms and accounting and financial standards (the economic dimension). Throughout the volume, Savall and Zardet’s analysis captures the myriad ways in which these dimensions interact, shaping the “rules of the game” that dictate how organizations compete and collaborate. Differentiating the “rules of the game” from “playing with” those rules, they delve into the subtleties and nuances that underlie these “poles,” providing further insight into how these forces are manipulated through lobbying and the seemingly 24/7 cycle of exposing, publicizing and rule-making surrounding social and economic as well as scientific and technological controversies. As Savall and Zardet argue, we are in the midst of a profound upheaval that will play havoc with our economic and social lives for some time to come. If we are going to exert influence on that reality, the challenges that we face moving forward must be conceptualized, constructed and implemented today, for, as they argue, “the road to durable prosperity will be a long haul.” Yet, moving beyond these challenges per se, they underscore that we are also presented with an exceptional opportunity – the very real opportunity to create a sustainable commitment to responsible and responsive organizational performance, one that can be fuelled and financed by our ability to translate the hidden costs that exist in all our organizations into productive, value-added activities and true wealth creation. Their analysis presents an intriguing challenge to traditional notions of corporate social responsibility, delving into the idea of “durably acceptable” responsibility, ways to facilitate greater stakeholder engagement, and how we can capture ongoing and sustainable improvement in organizational performance.
The Dynamics and Challenges of Tetranormalization
Author: Henri Savall
Publisher: IAP
ISBN: 162396282X
Category : Business & Economics
Languages : en
Pages : 250
Book Description
This volume continues the collaboration between the RMC book series and the French management research think tank ISEOR (Socio-Economic Institute for Firms and Organizations). Those familiar with Henri Savall’s and his colleague Véronique Zardet’s earlier work on the socio-economic theory of organizations will recognize their assessments of organizational dysfunctions and hidden costs – but in a different context. In their current work, the emphasis is on the tensions created by the wider environment – the idea of tetranormalization – and how those tensions shape and influence organizational life. Drawing on a wide range of examples from the news media and popular press, Savall and Zardet paint a disturbing picture of the underlying dynamics and challenges posed by a literal avalanche of standards and norms – which are often ambiguous and conflicting – that literally encompasses all that we do. Their analytic framework is composed of four “poles” – two social dimensions and two economic dimensions – that capture social norms and quality, safety and environment standards (the social dimension), and trade-related norms and accounting and financial standards (the economic dimension). Throughout the volume, Savall and Zardet’s analysis captures the myriad ways in which these dimensions interact, shaping the “rules of the game” that dictate how organizations compete and collaborate. Differentiating the “rules of the game” from “playing with” those rules, they delve into the subtleties and nuances that underlie these “poles,” providing further insight into how these forces are manipulated through lobbying and the seemingly 24/7 cycle of exposing, publicizing and rule-making surrounding social and economic as well as scientific and technological controversies. As Savall and Zardet argue, we are in the midst of a profound upheaval that will play havoc with our economic and social lives for some time to come. If we are going to exert influence on that reality, the challenges that we face moving forward must be conceptualized, constructed and implemented today, for, as they argue, “the road to durable prosperity will be a long haul.” Yet, moving beyond these challenges per se, they underscore that we are also presented with an exceptional opportunity – the very real opportunity to create a sustainable commitment to responsible and responsive organizational performance, one that can be fuelled and financed by our ability to translate the hidden costs that exist in all our organizations into productive, value-added activities and true wealth creation. Their analysis presents an intriguing challenge to traditional notions of corporate social responsibility, delving into the idea of “durably acceptable” responsibility, ways to facilitate greater stakeholder engagement, and how we can capture ongoing and sustainable improvement in organizational performance.
Publisher: IAP
ISBN: 162396282X
Category : Business & Economics
Languages : en
Pages : 250
Book Description
This volume continues the collaboration between the RMC book series and the French management research think tank ISEOR (Socio-Economic Institute for Firms and Organizations). Those familiar with Henri Savall’s and his colleague Véronique Zardet’s earlier work on the socio-economic theory of organizations will recognize their assessments of organizational dysfunctions and hidden costs – but in a different context. In their current work, the emphasis is on the tensions created by the wider environment – the idea of tetranormalization – and how those tensions shape and influence organizational life. Drawing on a wide range of examples from the news media and popular press, Savall and Zardet paint a disturbing picture of the underlying dynamics and challenges posed by a literal avalanche of standards and norms – which are often ambiguous and conflicting – that literally encompasses all that we do. Their analytic framework is composed of four “poles” – two social dimensions and two economic dimensions – that capture social norms and quality, safety and environment standards (the social dimension), and trade-related norms and accounting and financial standards (the economic dimension). Throughout the volume, Savall and Zardet’s analysis captures the myriad ways in which these dimensions interact, shaping the “rules of the game” that dictate how organizations compete and collaborate. Differentiating the “rules of the game” from “playing with” those rules, they delve into the subtleties and nuances that underlie these “poles,” providing further insight into how these forces are manipulated through lobbying and the seemingly 24/7 cycle of exposing, publicizing and rule-making surrounding social and economic as well as scientific and technological controversies. As Savall and Zardet argue, we are in the midst of a profound upheaval that will play havoc with our economic and social lives for some time to come. If we are going to exert influence on that reality, the challenges that we face moving forward must be conceptualized, constructed and implemented today, for, as they argue, “the road to durable prosperity will be a long haul.” Yet, moving beyond these challenges per se, they underscore that we are also presented with an exceptional opportunity – the very real opportunity to create a sustainable commitment to responsible and responsive organizational performance, one that can be fuelled and financed by our ability to translate the hidden costs that exist in all our organizations into productive, value-added activities and true wealth creation. Their analysis presents an intriguing challenge to traditional notions of corporate social responsibility, delving into the idea of “durably acceptable” responsibility, ways to facilitate greater stakeholder engagement, and how we can capture ongoing and sustainable improvement in organizational performance.
European Corporate Governance
Author: Thomas Clarke
Publisher: Routledge
ISBN: 1134135971
Category : Business & Economics
Languages : en
Pages : 752
Book Description
For decades, Europe has sought to become more financially integrated with the United States and thus European legal institutions, regulatory, governance and accounting practices have faced pressures to adapt to international competitive markets. Against this backdrop, European corporate governance systems have been criticized as being less efficient than the Anglo-American market based systems. This textbook examines the unique dimensions and qualities of European corporate governance. Reforms of key institutions, the doctrine of shareholder value and the seemingly irresistible growth of CEO power and reward are critically analyzed. The book brings out the richness of European corporate governance systems, as well as highlighting historical weaknesses that will require further work for a sustainable corporate governance environment in the future. In light of the most severe financial crisis since the 1930s, this intelligent look at European corporate governance is a vital textbook for courses on corporate governance and a great supplementary textbook on a host of business, management and accounting classes.
Publisher: Routledge
ISBN: 1134135971
Category : Business & Economics
Languages : en
Pages : 752
Book Description
For decades, Europe has sought to become more financially integrated with the United States and thus European legal institutions, regulatory, governance and accounting practices have faced pressures to adapt to international competitive markets. Against this backdrop, European corporate governance systems have been criticized as being less efficient than the Anglo-American market based systems. This textbook examines the unique dimensions and qualities of European corporate governance. Reforms of key institutions, the doctrine of shareholder value and the seemingly irresistible growth of CEO power and reward are critically analyzed. The book brings out the richness of European corporate governance systems, as well as highlighting historical weaknesses that will require further work for a sustainable corporate governance environment in the future. In light of the most severe financial crisis since the 1930s, this intelligent look at European corporate governance is a vital textbook for courses on corporate governance and a great supplementary textbook on a host of business, management and accounting classes.
Normes comptables internationales et gouvernance des entreprises
Author: Benoît Pigé
Publisher: EMS Editions
ISBN: 2847691065
Category : Business & Economics
Languages : fr
Pages : 202
Book Description
La crise financière a souligné le rôle essentiel des normes comptables internationales dans l'information des investisseurs. Cette crise a également remis sur le devant de la scène les débats autour de la juste valeur (fair value en anglais). Une polarisation excessive des normes comptables autour des prix de marché pourrait accroître la volatilité des résultats et des capitaux propres des entreprises. Pourtant, les normes comptables internationales ne sont pas responsables de la création des bulles immobilières ou financières. Elles ne font que traduire l'impact de leur accroissement ou de leur éclatement sur les comptes des entreprises. Plus que d'une remise en cause des normes IFRS et du principe de juste valeur, ce qui importe aujourd'hui c'est de comprendre les principes qui sous-tendent les normes IFRS et de pleinement exploiter les possibilités que ces normes offrent en matière d'information tant des investisseurs que de toutes les parties prenantes. Les normes IFRS sortent du cadre purement comptable pour toucher aux exigences de gouvernance des entreprises et, en particulier, au besoin de rendre compte des actions effectuées, des décisions prises, et de leur impact sur la création de valeur économique. Pour remplir pleinement leur rôle, les normes IFRS supposent également que les acteurs de leur application et de leur contrôle acceptent d'assumer pleinement leur responsabilité. La complexité des transactions économiques et financières s'appuie sur des techniques précises et codifiées mais, à un certain niveau, cette complexité ne peut être appréhendée que par des choix humains que les normes IFRS invitent à faire apparaître.
Publisher: EMS Editions
ISBN: 2847691065
Category : Business & Economics
Languages : fr
Pages : 202
Book Description
La crise financière a souligné le rôle essentiel des normes comptables internationales dans l'information des investisseurs. Cette crise a également remis sur le devant de la scène les débats autour de la juste valeur (fair value en anglais). Une polarisation excessive des normes comptables autour des prix de marché pourrait accroître la volatilité des résultats et des capitaux propres des entreprises. Pourtant, les normes comptables internationales ne sont pas responsables de la création des bulles immobilières ou financières. Elles ne font que traduire l'impact de leur accroissement ou de leur éclatement sur les comptes des entreprises. Plus que d'une remise en cause des normes IFRS et du principe de juste valeur, ce qui importe aujourd'hui c'est de comprendre les principes qui sous-tendent les normes IFRS et de pleinement exploiter les possibilités que ces normes offrent en matière d'information tant des investisseurs que de toutes les parties prenantes. Les normes IFRS sortent du cadre purement comptable pour toucher aux exigences de gouvernance des entreprises et, en particulier, au besoin de rendre compte des actions effectuées, des décisions prises, et de leur impact sur la création de valeur économique. Pour remplir pleinement leur rôle, les normes IFRS supposent également que les acteurs de leur application et de leur contrôle acceptent d'assumer pleinement leur responsabilité. La complexité des transactions économiques et financières s'appuie sur des techniques précises et codifiées mais, à un certain niveau, cette complexité ne peut être appréhendée que par des choix humains que les normes IFRS invitent à faire apparaître.
The Ashgate Research Companion to Corporate Social Responsibility
Author: Professor Nicholas Capaldi
Publisher: Ashgate Publishing, Ltd.
ISBN: 1409487784
Category : Business & Economics
Languages : en
Pages : 434
Book Description
The term corporate social responsibility (CSR) has gained prominence both in business and in the media and has become one of the most debated management issues. Yet there is still a lack of consensus on what the concept means, what it entails, why it should be embraced and how. This companion offers scholars and graduate students a valuable guide to current thinking and a comprehensive reference to this increasingly important field.
Publisher: Ashgate Publishing, Ltd.
ISBN: 1409487784
Category : Business & Economics
Languages : en
Pages : 434
Book Description
The term corporate social responsibility (CSR) has gained prominence both in business and in the media and has become one of the most debated management issues. Yet there is still a lack of consensus on what the concept means, what it entails, why it should be embraced and how. This companion offers scholars and graduate students a valuable guide to current thinking and a comprehensive reference to this increasingly important field.
IFRS in a Global World
Author: Didier Bensadon
Publisher: Springer
ISBN: 3319282255
Category : Business & Economics
Languages : en
Pages : 477
Book Description
This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.
Publisher: Springer
ISBN: 3319282255
Category : Business & Economics
Languages : en
Pages : 477
Book Description
This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.
Author:
Publisher: KARTHALA Editions
ISBN: 2811107630
Category :
Languages : en
Pages : 386
Book Description
Publisher: KARTHALA Editions
ISBN: 2811107630
Category :
Languages : en
Pages : 386
Book Description
Crisis, Globalization and Governance
Author: Nehme Azoury
Publisher: Cambridge Scholars Publishing
ISBN: 1443866148
Category : Political Science
Languages : en
Pages : 201
Book Description
In these constantly challenging times, business practices that were once considered successful, applicable and rewarding are questioned by the implications of increased globalization. National, regional and international market crises have raised the barriers for a necessary implementation of practices related, but not limited, to ethics and governance. In this spirit, this book tackles a potential and desirable way of reinventing and implementing specific types of governance (both at the private and public levels), in order to reorient the current globalization process in a safer and much more efficient way. It is grounded mainly in three disciplines: the first is the economic sciences, given the book’s concern with microeconomic regulation and economic regulation. The second, the business sciences field, allows for the discussion of strategies of relocalization of businesses, social governance and its impact on organizations, the management of information, and disclosure. The final area of study detailed in the book is the political and administrative field, as it sheds light on the public dimension of governance in the educational sector. In short, this book provides strategies for the promotion or restoration of public interest and social democracy.
Publisher: Cambridge Scholars Publishing
ISBN: 1443866148
Category : Political Science
Languages : en
Pages : 201
Book Description
In these constantly challenging times, business practices that were once considered successful, applicable and rewarding are questioned by the implications of increased globalization. National, regional and international market crises have raised the barriers for a necessary implementation of practices related, but not limited, to ethics and governance. In this spirit, this book tackles a potential and desirable way of reinventing and implementing specific types of governance (both at the private and public levels), in order to reorient the current globalization process in a safer and much more efficient way. It is grounded mainly in three disciplines: the first is the economic sciences, given the book’s concern with microeconomic regulation and economic regulation. The second, the business sciences field, allows for the discussion of strategies of relocalization of businesses, social governance and its impact on organizations, the management of information, and disclosure. The final area of study detailed in the book is the political and administrative field, as it sheds light on the public dimension of governance in the educational sector. In short, this book provides strategies for the promotion or restoration of public interest and social democracy.
Africa Networking
Author: Karima Bounemra Ben Soltane
Publisher:
ISBN:
Category : Computers
Languages : en
Pages : 276
Book Description
Bringing together in-depth analysis and critical insights into the potential benefits of improved technology in Africa's development, this work illustrates the central role information and communication technologies can play in the delivery of efficient and effective services by governments and agencies. The potential political rewards of better digital technology are discussed, as is the important role digital networks could play in establishing increased communication and profits among businesses. In exploring these topics, considerations such as financial accountability, private and corporate responsibility, and social considerations are also brought to light.
Publisher:
ISBN:
Category : Computers
Languages : en
Pages : 276
Book Description
Bringing together in-depth analysis and critical insights into the potential benefits of improved technology in Africa's development, this work illustrates the central role information and communication technologies can play in the delivery of efficient and effective services by governments and agencies. The potential political rewards of better digital technology are discussed, as is the important role digital networks could play in establishing increased communication and profits among businesses. In exploring these topics, considerations such as financial accountability, private and corporate responsibility, and social considerations are also brought to light.
International Securities Markets
Des milliards en jeu
Author: NJ Ayuk
Publisher: Blackstone Publishing
ISBN: 164146612X
Category : Business & Economics
Languages : en
Pages : 187
Book Description
"Je suis d'accord avec les points soulevés ― et avec l’argument d'Ayuk pour le rôle critique que l'OPEP jouera afin que les produits pétroliers africains se fasse une voix bien méritée dans l'industrie pétrolière." —Secrétaire général de l'OPEP, S.E. Mohammad Sanusi Barkindo Deux décennies de négociation d'accords pétroliers et gaziers africains ont donné à NJ Ayuk une compréhension du paysage énergétique du continent que peu de gens peuvent égaler. L'avocat de l'énergie africain, formé aux États-Unis, fournit des doses généreuses de cette idée dans son deuxième livre, Billions at Play: The Future of Africa Energy and Doing Deals. Servant de feuille de route pour que le continent fasse un meilleur travail en utilisant ses vastes ressources énergétiques pour améliorer la vie de ses populations, Ayuk explique comment les pays africains peuvent utiliser leurs industries énergétiques comme tremplins pour diversifier et développer leur économie globale. De plus, Ayuk montre comment les gouvernements africains et les entreprises locales peuvent négocier de meilleurs accords avec les sociétés énergétiques internationales et comment les pays du continent peuvent utiliser des gisements de pétrole et de gaz marginaux pour développer des industries énergétiques nationales qui, une fois fortes, seront compétitives au niveau mondial. Questions posées et réponses:
Publisher: Blackstone Publishing
ISBN: 164146612X
Category : Business & Economics
Languages : en
Pages : 187
Book Description
"Je suis d'accord avec les points soulevés ― et avec l’argument d'Ayuk pour le rôle critique que l'OPEP jouera afin que les produits pétroliers africains se fasse une voix bien méritée dans l'industrie pétrolière." —Secrétaire général de l'OPEP, S.E. Mohammad Sanusi Barkindo Deux décennies de négociation d'accords pétroliers et gaziers africains ont donné à NJ Ayuk une compréhension du paysage énergétique du continent que peu de gens peuvent égaler. L'avocat de l'énergie africain, formé aux États-Unis, fournit des doses généreuses de cette idée dans son deuxième livre, Billions at Play: The Future of Africa Energy and Doing Deals. Servant de feuille de route pour que le continent fasse un meilleur travail en utilisant ses vastes ressources énergétiques pour améliorer la vie de ses populations, Ayuk explique comment les pays africains peuvent utiliser leurs industries énergétiques comme tremplins pour diversifier et développer leur économie globale. De plus, Ayuk montre comment les gouvernements africains et les entreprises locales peuvent négocier de meilleurs accords avec les sociétés énergétiques internationales et comment les pays du continent peuvent utiliser des gisements de pétrole et de gaz marginaux pour développer des industries énergétiques nationales qui, une fois fortes, seront compétitives au niveau mondial. Questions posées et réponses: