Search results for "IT organization"

L'efficacité des privatisations françaises : une vision dynamique à travers la théorie de la gouvernance

2004

International audience; A reading of the process of privatization through the corporate governance theory leads to propose a model taking into account, on the one hand, the time dimension of the process of privatization, on the other hand, the contextual, organizational, governance and strategic variables which influence this process. After replicating some traditional tests, we test this model on a sample of French privatized firms and on a seven years horizon. The positive effect traditionally attributed to privatizations is not confirmed. The importance of the effect is subordinated to some of the suggested variables.; Une lecture du processus de privatisation à travers la théorie de la …

Changing Policy Environments in Europe and the Resilience of the Third Sector

2020

Contains fulltext : 202754.pdf (Publisher’s version ) (Closed access) In the article, we analyse the impact of changing policy environments on the development of the third sector in Europe. Based on the results of systematic comparative research in eight European countries (Austria, Croatia, France, Germany, the Netherlands, Poland, Spain and the UK), we identify commonalities and differences. In a three-step analysis, we examine policy changes, effects on the third sector and responses by third sector organizations (TSOs) in the social domain. Overall, the third sector in Europe has proven resilient. However, not only have public and private funding decreased, the process for acquiring suc…

The Impact of Entrepreneur-CEOs in Microfinance Institutions: A Global Survey

2013

- Peer reviewed Microfinance is a global high-growth industry, in which entrepreneurship is prevalent and substantial. Based on the theoretical argument that microfinance entrepreneur-CEOs are “motivated agents” with a unique ability to hire and socialize mission-oriented staff, we hypothesize that these CEOs produce more sustainable microfinance institutions with better social performance and lower costs. This study utilizes data from 295 microfinance institutions in 73 developing countries, assessed between 1998 and 2010. Our empirical evidence suggests that entrepreneur-managed microfinance institutions feature higher social performance, greater financial sustainability, and lower costs.

A Critical Analysis of the Intellectual Capital Measuring, Managing, and Reporting Practices in the Non-profit Sector: Lessons Learnt from a Case Stu…

2014

In management literature, intellectual capital (IC) is considered the key driver of the competitive advantage of the third millennium enterprise firm; consequently, measuring, managing and reporting IC has become a critical issue. Frameworks addressed to measure and report IC have proliferated, nevertheless the adoption of these frameworks is not so widespread in practice. The strong call for critically investigating IC practices has been raised by several leading authors in the area. Doing a critical and performative IC research means empirically researching IC organisational practices in specific contexts, in order to increase the understanding of the IC dynamics. By critically analysing …

Audit Quality and Corporate Governance: Evidence from the Microfinance Industry

2012

This study uses a unique, hand-collected sample of microfinance institutions from 73 countries that typically are not investigated in accounting research to analyze the relationships between audit quality and governance mechanisms. We examine two measures of audit quality, namely, the use of Big Four auditors and the presence of internal auditors who report to the boards of these institutions. The empirical analysis of this study reveals that these two quality metrics are highly related, although we also demonstrate that these metrics capture distinctive aspects of audit quality. In particular, the presence of internal auditors is related to other indicators of stricter governance, whereas …

Etude de la gouvernance d’une association dans un contexte de fusion

2018

International audience; L’objet de ce travail est d’étudier la gouvernance cognitive au sein d’associations qui ont fusionné. Une étude de cas réalisée au sein d’une association d’aide à domicile permet de mettre en lumière les confrontations entre les différents acteurs et le processus d’apprentissage qui nourrit des adaptations dynamiques et innovantes.

A new Intellectual capital framework in the no profit sector

2014

Intellectual capital (IC) is a key driver in value creation. According with the above more and more companies, for profit as well as no profit organizations (NPOs), direct their attention to new tools able to communicate to the stakeholders their intangible assets as value creator driver. IC in for-profit companies, but especially in NPOs is positively correlated with the performance. For this reason, during the last years the interest in the importance of IC in NPOs is increased. IC report becomes a fundamental tool in the disclosure of the NPOs’activities. Nowdays is necessary to use a correct frame work to represent the IC in terms of knowledge, skill, procedures and relationship spread …

How to make head or tail of ‘bridging’ and ‘bonding’?: addressing the methodological ambiguity1

2008

A distinction has recently been proposed between bridging (or encompassing) and bonding (or inward-looking) social networks. However, existing theoretical contributions remain vague as to the fundamental meaning of both concepts. As a consequence, two distinct interpretations have developed alongside each other. In the present paper, we employ data on voluntary association membership in Flanders to empirically illustrate that both approaches can lead to substantially different outcomes and therefore appear to tap into different dimensions of bridging versus bonding. These findings underline the problematic nature of the current conceptual ambiguity. We conclude that should the bridging/bond…

Presentación del monográfico ‘Economía social y sector no lucrativo’

2001

Cultural institutions as agents of urban and community regeneration in the (post-)pandemic city. The case of the «Laboratorio Zen Insieme» in Palermo

2022

Although all cities in the world have been affected by the COVID-19 pandemic, its impacts on the territories, yet to be understood, are unevenly distributed, revealing extremely varied imbalances depending on the places. However, it is clear that the virus and its variants have aggravated pre-existing socio-spatial inequalities, creating new ones and bringing attention back to those implications between space, planning, public health and citizenship that are at the origins of contemporary urbanism. In a reference framework in which the crisis is globalized but unequal and in the absence of a welfare system capable of responding to the urgencies of the most marginalized social contexts and g…