Suchergebnisse

The digital transformation of companies is changing the organisation of work and raises social and environmental challenges. This observation leads us to analyse the impact of these changes on employees and more broadly on Corporate Social Responsibility (CSR). Firstly, an empirical analysis of the numerical determinants of CSR within Artisanal Enterprises (EA) is carried out. The results underline the influence of numerical factors in the deployment of responsible approaches. Secondly, this thesis studies the relationship between a telecommuting approach (social innovation) and technological innovation (product and process). This research highlights the positive impact of telecommuting (organisational and management) on product innovation. The latest research analyzes the influence of corporate governance on the interest in digital in the CSR reports of CAC 40 companies. This research illustrates how and why companies are paying increasing attention to digital in their CSR approaches. This thesis, beyond its academic contributions, has managerial and public policy implications. ; La transformation numérique des entreprises fait évoluer l'organisation du travail et soulève des défis au niveau social et environnemental. Ce constat pousse à analyser l'impact de ces changements sur les salariés et plus largement sur la Responsabilité Sociale des Entreprises (RSE). Premièrement, une analyse empirique des déterminants numériques de la RSE au sein des Entreprises Artisanales (EA) est effectuée. Les résultats soulignent l'influence du numérique dans le déploiement de démarches responsables. Deuxièmement, cette thèse étudie la relation entre une démarche de télétravail (innovation sociale) et l'innovation technologique (produit et procédé). Cette recherche met en avant l'impact positif du télétravail (organisationnel et management) sur l'innovation produit. La dernière recherche analyse l'influence de la gouvernance de l'entreprise sur l'intérêt porté au numérique dans les rapports RSE des entreprises du CAC 40. Cette recherche permet d'illustrer comment et pourquoi les entreprises accordent un intérêt croissant au numérique dans leurs démarches RSE. Cette thèse, au-delà de ses contributions académiques a des implications managériales et de politiques publiques.

The digital transformation of companies is changing the organisation of work and raises social and environmental challenges. This observation leads us to analyse the impact of these changes on employees and more broadly on Corporate Social Responsibility (CSR). Firstly, an empirical analysis of the numerical determinants of CSR within Artisanal Enterprises (EA) is carried out. The results underline the influence of numerical factors in the deployment of responsible approaches. Secondly, this thesis studies the relationship between a telecommuting approach (social innovation) and technological innovation (product and process). This research highlights the positive impact of telecommuting (organisational and management) on product innovation. The latest research analyzes the influence of corporate governance on the interest in digital in the CSR reports of CAC 40 companies. This research illustrates how and why companies are paying increasing attention to digital in their CSR approaches. This thesis, beyond its academic contributions, has managerial and public policy implications. ; La transformation numérique des entreprises fait évoluer l'organisation du travail et soulève des défis au niveau social et environnemental. Ce constat pousse à analyser l'impact de ces changements sur les salariés et plus largement sur la Responsabilité Sociale des Entreprises (RSE). Premièrement, une analyse empirique des déterminants numériques de la RSE au sein des Entreprises Artisanales (EA) est effectuée. Les résultats soulignent l'influence du numérique dans le déploiement de démarches responsables. Deuxièmement, cette thèse étudie la relation entre une démarche de télétravail (innovation sociale) et l'innovation technologique (produit et procédé). Cette recherche met en avant l'impact positif du télétravail (organisationnel et management) sur l'innovation produit. La dernière recherche analyse l'influence de la gouvernance de l'entreprise sur l'intérêt porté au numérique dans les rapports RSE des entreprises du CAC 40. Cette recherche permet d'illustrer comment et pourquoi les entreprises accordent un intérêt croissant au numérique dans leurs démarches RSE. Cette thèse, au-delà de ses contributions académiques a des implications managériales et de politiques publiques.

This article seeks to question the managerial paradigms and dogma on which the social responsibility of the researcher teacher in management control is based. First, it shows that research into management control has progressively focused on human and social dimensions. It then highlights the societal impact of research on management control. However, a study of the examination tests of the DCG and DSCG and those of the competition for the aggregation of economics and management shows an instrumental view of the lessons learned in management control which are out of step with research into management control. These observations lead to two recommendations: firstly, to train future controllers from a pragmatic and complex perspective; secondly, to introduce critical thinking in how to address management control issues in the lessons learned. Keywords: ; International audience This article aims to question the managerial paradigms and dogmas that underlie the social responsibility of the teacher-researcher in management control. It first shows that research in management control has progressively emphasized human and social dimensions. It then highlights the societal significance of research in management control. However, a study of the DCG and DSCG examination papers and those of the Agrégation of Economy and Management, reveals an instrumental view of management control teaching that is out of step with research in management control. These observations lead to two recommendations: firstly, to develop in the education of future management controllers, a pragmatic perspective and to train them in complex thinking; secondly, to introduce critical thinking in the way management control issues are approached in the courses. ; This article seeks to question the managerial paradigms and dogma on which the social responsibility of the researcher teacher in management control is based. First, it shows that research into management control has progressively focused on human and social dimensions. It then highlights the ...