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International audience ; It is difficult to speak about value creation by simply staying in the field of the measure without taking into account the existence of a really political dimension for business activities

International audience ; It is difficult to speak about value creation by simply staying in the field of the measure without taking into account the existence of a really political dimension for business activities

PurposeThe purpose of this paper is to discuss the notion of "responsibility".Design/methodology/approachDiscussing the notion of "responsibility" according to two main philosophers (Paul Ricoeur and Hans Jonas) and its legal conception.FindingsIn philosophy, the issue of responsibility appears as a second‐level question, thus pointing up the first‐level ones (e.g. action, liberty, causality, autonomy). As such, responsibility necessarily reduces the philosophical field, otherwise the issue becomes unmanageable – if the issue ever was manageable! The concept of responsibility is both recent and fuzzy. The most commonly associated word is obligation. The notion of responsibility raises the problem of its conditions of possibility with the issue of imputation and the binary: imputation and sanction. Self‐referentiality and the circumstances surrounding calculation (of sanctions) are key aspects.Research limitations/implicationsThe question arises: What is hidden behind the notion?Practical implicationsBeware of the performative aspects linked to the notion of "responsibility".Social implicationsThe current meaning of responsibility is embedded in today's political ideology (the "liberal moment").Originality/valueThe paper takes into account the philosophical background of a notion currently used in management.

PurposeCorporate governance is more than disciplining managers to produce more value for the shareholders. It must include how the organization influences other social institutions in order to impose its view or legitimize its procedures. The purpose of this paper is to give the concept of governance its full meaning.Design/methodology/approachThis paper describes some of the essential networks between the corporation, as an organization, and other social institutions. It also tries to separate the level at which these networks function, while proposing some categories to understand the specificity of the organization in regard to individuals or the society all included in a discussion of the managerialism.FindingsThe paper considers the other side of the institutional theory, showing that the enterprise is, at least, influencing the functioning of the society, as much as the society influences the enterprise. However, in this period still dominated by the agency theory, this kind of analysis had not been developed very much yet.Originality/valueThis paper situated itself in the scotoma of the theories customarily used in accounting or management. These theories are interested to present the enterprise as passively supporting the weight of social pressures. The paper's originality is to focus on what is habitually left in the blind spot of those theories using works that have a best audience in political sciences than in management.

New standards of corporate behaviour have been established in developed countries, obliging them to record information about the 'triple bottom line' in their annual reports. Corporations, especially multinational companies, have had to develop new strategic orientations. Research on social, environmental and overall ethical behaviour of companies has been developed. The concept of stakeholder has simultaneously gained a kind of 'metaphoric evidence'. The book comments on the American theoretical foundations of the notion of Corporate Social Responsibility, and more specifically, the concept o

PurposeAt the core of how societies operate, lies social interaction. Organizations as significant social bodies rely on social interaction both to get things done in order to remain sustainable and to also impart a contribution to the wider society. Understanding the dynamics of social interactions in the way social agents and social action take place through the lens of social practice theory could yield powerful insights both about practices of socialization as well as the socialization of practices. The purpose of this paper is to fundamentally reveal the tensions that such interactions expose and the dynamics in negotiating individual and collective priorities.Design/methodology/approachThe paper presents a conceptual approach on the links to be established between practice and socialization.FindingsThis paper focuses on how a practice perspective provides valuable insights about how social agents get things done in organizations.Research limitations/implicationsThis paper is linked with other papers in this issue where the dynamics in negotiating individual and collective priorities reveal the tensions that such interactions expose ("transaction"). This paper provides a useful foundation for examining why organization practices tend to have an institutional character. This issue reveals new possibilities for appreciating the emergent nature of socialization both as a practice and a process striving towards institutionalization.Originality/valueThis paper explores socialization as a practice that can provide new insights into the dynamics of social interaction.

Those who use stakeholder theory as a reference are both underlining the correlation between facts and a certain conceptualization thereof, and trying to make the necessary shift from a "panoptic" analysis akin to a panoramic vision of texts and positions, to an "in‐depth" one geared towards an understanding of their foundations. As a "theory of organizations", stakeholder theory helps to nourish a relational model of organizations by revisiting questions about "who" is actually working with (and in) the firm. Stakeholder theory is part of a comprehensive project that views the organization‐group relationship as both a foundation and a norm.

The second volume of this e-book contains 3 empirical papers that investigate staff induction and, thus, illustrate further the value adding contribution a practice research perspective to uncover organizational dynamics especially as agents and their structures trans-act. The focus on transaction as opposed to just interaction acknowledges the power dynamics at play and reminds us the centrality of tensions in the way practices are formed and performed. The core theme that these papers enables us to explore in terms of the ways agents and structures transact is orientated towards employees le

PurposeThe purpose of this paper is to expound on the idea that informal economy is a "conforming" situation, based on the informal sale of medicines in Lomé.Design/methodology/approachThe paper takes the form of a case study based on interviews.FindingsThe case makes it possible to understand that the quality‐price ratio mainly explains the existing practices, inducing an immediate satisfaction of the purchasers. Indeed, the average income in developing countries is very low and consumers are inclined to buy these products because of their low prices (i.e. "Bottom of the Pyramid" issues – BOP).Research limitations/implicationsTo say that the informal economy "conforms to the rules" is to assert its institutional dimension and suggest it should be considered within the categories of institutionalization. It is also a scathing criticism of the logic of international organizations and CSR, one that is unlikely to crop up in the so‐called audited reports.Practical implicationsInformal economy gives rise to innovations and the development of a kind of entrepreneurship dissimilar to that of business schools and the very honorable "social entrepreneurs". Concepts such as leadership, motivation, negotiation power, organizational learning, strategy, competitive advantage, diversity and the like have coherent materializations, albeit structurally different in origin from the received wisdom about them.Social implicationsThe argument of this research is based on the observation that informal economy is a situation just as "conforming" as the formal economy. It should be mentioned that in economics, grassroots collective and non‐institutionalized action is referred to as "informal economy". It is regarded as inseparable from the formal economy – as evidenced in the case of Togo's reform of public health policy following the Bamako Initiative and its consequences as studied in this paper – but receives less attention despite numerous studies.Originality/valueThis paper presents a real field study. The interviews were carried out near all the categories of actors implied in the drugs sales: wholesalers and retailers and customers (primary wholesalers, local dealers, retailers, patients).

La société du risque fait aujourd'hui l'objet de nombreux développements, tant sur le plan de la politique (Cf. par exemple, A. Giddens, Les conséquences de la modernité, L'Harmattan, Paris, 1994, U. Beck, La société du risque, Flammarion, collection " Champs ", Paris 2001) que sur celui de la sociologie (Cf. par exemple M. Callon & P. Lascoumes & Y. Barthe, Agir dans un monde incertain –essai sur la démocratie technique, Seuil, collection " La couleur des idées ", Paris, 2002) de l'économie (O. Godard & C. Henry & P. Lagadec & E. Michel-Kerjean, Traité des nouveaux risques, Gallimard, paris, 2003) sans oublier non plus une considérable littérature gestionnaire). A ce titre l'intérêt théorique et pratique n'est donc pas à démontrer.

La société du risque fait aujourd'hui l'objet de nombreux développements, tant sur le plan de la politique (Cf. par exemple, A. Giddens, Les conséquences de la modernité, L'Harmattan, Paris, 1994, U. Beck, La société du risque, Flammarion, collection " Champs ", Paris 2001) que sur celui de la sociologie (Cf. par exemple M. Callon & P. Lascoumes & Y. Barthe, Agir dans un monde incertain –essai sur la démocratie technique, Seuil, collection " La couleur des idées ", Paris, 2002) de l'économie (O. Godard & C. Henry & P. Lagadec & E. Michel-Kerjean, Traité des nouveaux risques, Gallimard, paris, 2003) sans oublier non plus une considérable littérature gestionnaire). A ce titre l'intérêt théorique et pratique n'est donc pas à démontrer.