Videos de Philippe Naccache
Institutional work in the birth of a carbon accounting profession
Purpose: Within the burgeoning professional field of carbon accounting, we analyze the institutional work that gives birth to a nascent profession in a multi-actor arena. We therefore contribute to enhancing our understanding of the birth of professions – in their very first steps and infancy.
Design/methodology/approach: This study employs a qualitative approach. We collected data from 1999 to 2015 and conducted 15 semi-structured interviews. One of the researchers was active in the field for two years and participated in carbon accounting events in France as a “participant observer”.
Findings: Our research contributes to an understanding of the dynamic professionalization process in which the different actors mobilize both creative work and sabotage work. We further theorize how nascent professions structure their project around knowledge, identity and boundary work. At the same time, we develop the notion of sabotage work, which is comprised of two sub-categories of institutional work: counter-work and the absence of work.
Originality/value: To our knowledge, this is one of the first attempts to analyze the birth of an environmental accounting profession. We emphasize both creative work and sabotage work in the professionalization project. We conclude on further research that could be performed on environmental accounting professions.
- Co-auteur(s) Gibassier D., Elomari S., Naccache P.
- Revue(s) Accounting, Auditing & Accountability Journal
- Classement(s) FNEGE 2, CNRS 2, HCERES A
Exploring the curvature of the relationship between HRM-CSR and corporate financial performance
This article contributes to the general literature on the relationship between CSP and CFP and to the emerging HRM-CSR literature by exploring the curvature of the relationship between HRM-CSP and CFP. We advance conceptual arguments in favor of an inverted U-shaped relationship. Our results demonstrate a significant quadratic relationship between HRM-CSP and CFP. We provide evidences that this relationship is not linear or S-shaped but inverted U-shaped. We use CSR rating data from the European social rating agency VIGEO. Our sample included 591 firms listed over the period from 2008 to 2011, for 1,405 firm-year observations.
- Co-auteur(s) Schier G., Naccache P., Meier O.
- Revue(s) Journal of Business Ethics (forthcoming)
- Classement(s) FNEGE 1, CNRS 2, HCERES A
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