Actualités des publications des enseignants-chercheurs

Maria BONNAFOUS-BOUCHER Maria et Daniel BRETONÈS

Vie et Sciences de l’Entreprise

Éditorial de Vie et Sciences de l’Entreprise d’avril 2013.

« L’entreprise et le développement industriel, commercial et territorial »

Frédéric DEMERENS, Jean-Louis PARE et Jean REDIS

International Journal of Business

Publication d’un article dans International Journal of Business vol. 18, n°1, 2013

« Investor Skepticism and Creative Accounting : the Case of a French SME Listed on Alternext »

The enhancement of auditors’ professional skepticism remains an issue for the improvement of fraud detection in financial statements. However, all watchdogs, including investors, must increase their skepticism. This research project studies a real company and illustrates the implementation of an ex-ante approach to detecting different operations for managing accounting data. An attentive reading and analysis of the financial documents disclosed by an SME recently listed on the French stock exchange enables us to presuppose and identify certain accounting data management operations. Erroneous revenue recognition, transfers of current expenses to future periods, overvaluation of assets and undervaluation of liabilities are the main operations identified. These operations considerably modify corporate financial indicators. We question why no investor watchdog has yet barked. Specific determinants and changing contexts encourage the use of accounting data management techniques. The multiplication of standards and rules alone is not sufficient to put a stop to such practices. Ex-ante detection and suspicion must be enhanced by investors because the usual watchdogs are not always efficient.


Frédéric DEMERENS, Carole BONNIER, Christopher HOSSFELD et Anneet LE MANH

Issues in Accounting Education

Publication d’un article dans Issues in Accounting Education, Vol. 13, n°2, 2013

« A French Experience of an IFRS transition »

In 2005, IFRS became mandatory for consolidated financial statements of French-listed companies. Our students had increasingly international backgrounds, internships, and jobs after graduation. Therefore, we felt the need to modify our French GAAP-based introductory accounting class to a course using IFRS. This article describes the challenges we faced and the solutions we adopted. Since French GAAP are rules-based and IFRSprinciples-based, the adoption of IFRSmodified our learning goals, the learning strategy, and the assessment methods. We changed from a bookkeeping-oriented approach to one in which students have to define and analyze various transactions with respect to the conceptual framework using broader economic and financial concepts. We also had to modify student behavior froma learning attitude of repeating answers to one of finding answers,which meant further developing their analytical, synthesis, and judgment skills. Class material had to be adjusted to better reflect the complex reality and to allow students to make judgments, thus raising the question to what degree of detail certain topics are taught. This new approach also raised challenges in terms of providing feedback to students, grading, and student evaluation. By raising awareness about these issues, wewant to contribute to a smoother transition when switching accounting classes from local GAAP to IFRS in other countries.


Patrick GERMAIN-THOMAS

International Journal of Arts Management

Publication d’un article dans International Journal of Arts Management, Vol. 13, n°3, p. 40-52, spring 2013

« The Subsidized Contemporary Dance Market in France : Creation at All Costs »

The policy implemented by the French ministry of culture and by local authorities since the 1970s has enabled contemporary dance to form an artistic sector distinct from that of classical dance. A mixed economic system has been set up, with contemporary dance companies depending not only on subsidies but also on funding from theatres and festivals, which either purchase or coproduce performances. In spite of substantial increases in scheduling and attendance figures, the market for contemporary dance is characterized by a structural imbalance between the supply of productions and performances in the distribution network. Based on an empirical study of the dance world, the author shows how the strategies of various actors – dance companies, distributors, government bodies – converge to favour new productions over repeat performances of existing productions. This emphasis on innovation has led to persistent distribution problems. A marketing approach could bring a new vision to the dance world and a new relationship between artists and the public.


Renaud REDIEN-COLLOT et Miruna RADU

Journal of Small Business Management

Publication d’un article dans Journal of Small Business Management, Vol. 51, n°3, p 370-393, July 2013

« How to do things with words : the discursive dimension of experiential learning in entrepreneurial mentoring dyads »

The purpose of this article is to assess the mentoring impact in an experiential learning entrepreneurship program. We did three-year participant observation in the major business school incubator of the Paris area with the aim to identify the interpersonal communicational strategies that mentors, which are confirmed entrepreneurs, use in order to influence nascent entrepreneurs’ attitudes and behaviors in dyadic interaction. These communicational strategies are categorized as persuasion, engagement, criticism, and provocation. An additional two-year field research allowed us to assess the impact of these communicational strategies at the individual (commitment, compliance, resistance) and the enterprise levels (business launching and fund-raising).

Journal of enterprising culture

Publication d’un article dans Journal of enterprising culture, Vol. 20, n°4, p 481-500, December 2012

« Achieving legitimacy in entrepreneurship Education : a case study »

This paper examines the legitimating process of a French higher education institution entirely dedicated to entrepreneurship. Management and entrepreneurship education strive both for academic and market legitimacies. We think entrepreneurship education is confronted with an additional challenge : building political legitimacy. We analyze the “extreme case” study of Advancia, a Paris business school. We examined the business school’s legitimation process over a period of six years, from 2004 to 2010. This “extreme case” may be informative for other business schools willing to reach academic, market and political legitimacies while at the same time trying to develop a coherent and stable global strategy in a competitive higher education landscape. This is the first article dealing with the topic of legitimacy acquisition processes, with the aim of emphasizing the institutionalization of entrepreneurial mindset in French entrepreneurship higher education.


Claire AUPLAT

Global Policy

Publication d’un article dans Global Policy,
vol. 3, n° 4, novembre 2012

« The challenges of nanotechnology policy making - Part 1 : Discussing mandatory frameworks »

In the context of the development of nanotechnologies policy making faces specific challenges, because of the nature of the technologies themselves, and because of the evolution of international governance. Policymakers need to integrate these parameters, but their task is made difficult by the number of coexisting different frameworks and by the way stakeholders use them. This two part survey outlines these frameworks and draws from new institutional theory as well as from the policy and innovation literatures to discuss the challenges of nano policy making. The first part of the survey introduces nano policy making and the reasons for its complexity, and offers a panorama of the set of mandatory tools that are currently available to regulate nanotechnologies. The second part, which will appear in a following issue of Global Policy, provides an outlook of the set of voluntary tools that coexist with the mandatory ones, followed by a discussion of the use of all these tools by the different stakeholders. The survey concludes by debating two major directions which nano policy making may follow.

Global Policy

Publication d’un article dans Global Policy,
vol. 4, n° 1, février 2013

« The challenges of nanotechnology policy making - Part 2 : Discussing voluntary frameworks and options »

In the context of the development of nanotechnologies policy making faces specific challenges, because of the nature of the technologies themselves, and because of the evolution of international governance. Policymakers need to integrate these parameters, but their task is made difficult by the number of coexisting different frameworks and by the way stakeholders use them. This survey outlines these frameworks and draws from new institutional theory as well as from the policy and innovation literatures to discuss the challenges of nano policy making. In a first part, the survey introduced nano policy making and the reasons for its complexity, and offered a panorama of mandatory tools used to regulate nanotechnologies. In this second part, the focus is on the additional governance devices that some stakeholders decide to adopt on a voluntary basis. This outline is followed by a discussion of the use of all these tools – mandatory and voluntary – by the different stakeholders. The paper concludes by debating two major directions which nano policy making may follow..


Claire AUPLAT et Aurélie DELEMARLE

Entreprendre et Innover

Publication d’un article dans Entreprendre et Innover, 16 (4) : 64-77, 2012

« Nanotechnologies et entrepreneuriat : pour mieux comprendre de nouvelles opportunités »

En remettant en cause les connaissances et pratiques liées à la manipulation de la matière, les nanotechnologies appartiennent à la catégorie des innovations radicales1 . Des vitrages autonettoyants aux textiles anti-odeurs, des peintures anti-moisissures aux cosmétiques et des produits alimentaires aux composants électroniques, les applications sont multiples. Gros plan sur un domaine d’activités prometteur, y compris pour des PME.

Mineralogical Magazine

Publication d’un article dans Mineralogical Magazine, v 76, p. 1401-1442, novembre 2012

« Current regulatory limitations for the development of products containing nanomaterials with a life cycle perspective »