Rhétorique et mythe de la Performance Globale L’analyse des discours de la Global Reporting Initiative
Tài liệu tham khảo
Abernethy, 1996, A field study of control system redesign: the impact of institutional processes on strategic choice, Contemporary Accounting Research, 13, 569, 10.1111/j.1911-3846.1996.tb00515.x
Abrahamson, 1993, Management Fashion, Academy of Management Review, 21, 254, 10.2307/258636
Adam JM. La linguistique textuelle. Introduction à l’analyse textuelle des discours, Paris, A., Colin, coll. Cursus, 2005.
Ambler T, Wilson, Problems of stakeholder theory, Business Ethices: An European Journal, 1995; 4 (1):30–35.
Barthes, 1957, Mythologies. Paris Editions du Seuil
Barthes, 1968, L’effet de réel, Communications, 2, 84, 10.3406/comm.1968.1158
Boissinot, 1992
Bourdieu, 1980
Bourdieu, 1982
Bourdieu, 1992
Bourguignon, 2005, Management accounting and value creation: the profit and loss of reification, Critical Perspectives on Accounting, 16, 353, 10.1016/j.cpa.2003.03.001
Breton, 1993
Brignall, 2000, An Institutional Perspective on Performance Measurement and Management in the New Public Sector, Management Accounting Research, 11, 281, 10.1006/mare.2000.0136
Brunsson, 1989
Callon, 2006, Le Leviathan s’apprivoise-t-il?, 11
Cameron, 1988, Organisational paradox and transformation
Capron M, Quairel-Lanoizelee F. Reporting sociétal: limites et enjeux de la proposition de normalisation internationale « Global Reporting Initiative ». 24ème congrès de l’AFC, 2003.
Capron, 2006, Evaluer les stratégies de développement durable des entreprises: l’utopie mobilisatrice de la PG, Revue de l’Organisation Responsable, 1, 5, 10.3917/ror.001.0005
Carroll, 1979, A three-dimensional conceptual model of corporate performance, The Academy of Management Review, 4, 497, 10.2307/257850
Carroll, 2010, The business case for corporate social responsibility: a review of concepts, research and practice, International Journal of Management Reviews, 12, 85, 10.1111/j.1468-2370.2009.00275.x
Cho, 2007, The role of environmental disclosures as tools of legitimacy: A research note, Accounting, Organizations and Society, 32, 639, 10.1016/j.aos.2006.09.009
Clarkson, 1995, A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance, The Academy of Management Review, 20, 92, 10.2307/258888
Clegg, 2002, Management paradoxes: a relational view, Human Relations, 55, 483, 10.1177/0018726702555001
Covaleski, 2003, Jurisdictional disputes over professional work: The institutionalization of the global knowledge expert, Accounting, Organizations and Society, 28, 325, 10.1016/S0361-3682(02)00029-6
Deegan, 2002, The legitimizing effect of social and environmental disclosures–A theoretical foundation, Accounting, Auditing and Accountability Journal, 15, 282, 10.1108/09513570210435852
Delmas-Marty, 1998
Di Maggio, 1988, Interest and agency in institutional theory, 3–22
Di Maggio, 1983, The Iron Cage Revisited; Institutional Isomorphism and Collective Rationality in Organizational Fields, American Sociological Review, 48, 147, 10.2307/2095101
Donaldson, 1995, The Stakeholder Theory of the Corporation Concepts Evidence and Implications, The Academy of Management Review, 20, 65, 10.2307/258887
Ducrot, 1980
Elkington, 1997
Etzioni, 1998, A Communitarian Note on Stakeholder Theory, Business Ethics Quaterly, 8, 679, 10.2307/3857547
Evan, 1988, A Stakeholder Theory of the Modern Corporation: Kantian Capitalism, 75
Foucault, 1966
Foucault, 1975
Foucault, 1977
Freeman, 1984
Garric N, Léglise I, Point S. Le rapport RSE, outil de légitimation–Le cas Total à la lumière d’une analyse de discours. Revue de l’organisation responsable 2006; n°2, 5-19.
Ghiglione, 1998
Gray, 2010, Is accounting for sustainability actually accounting for sustainability, and how would we know? An exploration of narratives of organisations and the planet, Accounting Organizations and Society, 35, 47, 10.1016/j.aos.2009.04.006
Gray, 2006, Social, environmental and sustainability reporting and organisational value creation? Whose value? Whose creation? Accounting, Auditing, Accountability Journal, 19, 793, 10.1108/09513570610709872
Greimas A. J. L’énonciation. Une posture épistémologique. Significação, Revista Brasileira de Semiótica, 1974 n. 1. Ribeirão Preto: CE: 9-25.
Hill, 1992, Stakeholder Agency-Theory, Journal of Management Studies, 29, 131, 10.1111/j.1467-6486.1992.tb00657.x
Hines RD., Financial accounting: in communicating reality we construct reality, Accounting, Organizations and Society, 1988 Vol. 13, n° 3, pp. 251-261.
Hopwood, 1987, The Archeology of Accounting Systems, Accounting, Organizations and Society, 12, 207, 10.1016/0361-3682(87)90038-9
Hopwood, 1994
Ittner, 1998, Innovations in Performance Measurement: Trends and Research Implications, Journal of Management Accounting Research, 10, 205
Jensen, 2001, Value maximisation, stakholder theory, and the corporate objective function, European Financial Management., 17, 297, 10.1111/1468-036X.00158
Kaplan, 1996
Kieser, 1997, Rhetoric and Myth in Managerial Fashion, Organization, 4, 49, 10.1177/135050849741004
Kerbrat-Orecchioni, 1986
Lawrence, 2006, Institutions and Institutional Work
Lukács G. Histoire et conscience de classe. Paris: Editions de Minuit, 1959 (original edition: Geschichte undklassenbewusstsein. Berlin: Malik-Verlag, 1923).
Macintosh, 2002
Macintosh, 2000, Accounting as Simulacra and Hyperreality: Perspectives on Income and Capital, Accounting, Organizations and Society, 25, 13, 10.1016/S0361-3682(99)00010-0
Malsch, 2013, Politicizing the expertise of the accounting industry in the realm of corporate social responsibility, Accounting, Organizations and Society, 38, 149, 10.1016/j.aos.2012.09.003
Malsch, 2009, Mythical representations of trust in auditors and the preservation of social order in the financial community, Critical Perspectives on Accounting, 20, 735, 10.1016/j.cpa.2009.01.001
Meyer, 1977, Structure as Myth and Ceremony, American Journal of Sociology, 83, 340, 10.1086/226550
Miller, 1987, Accounting and the Construction of the Governable Person, Accounting, Organizations and Society, 12, 235, 10.1016/0361-3682(87)90039-0
Mitnick BM. Systematics and CSR, The Theory and Processes of Normative Referencing, Business &Society 1995; vol. 34, n°1, 5-33.
Mouffe C., « Antagonisme et hégémonie. La démocratie radicale contre le consensus néolibéral », in La Revue Internationale des Livres et des Idées, 2010. http://www.revuedeslivres.net/articles.
Oliver, 1991, Strategic responses to institutional processes, Academy of Management Review, 16, 145, 10.2307/258610
Patten, 1991, Exposure: legitimacy and social disclosure, Journal of Accounting and Public Policy, 10, 297, 10.1016/0278-4254(91)90003-3
Poole, 1989, Using paradox to build management and organizational theory, Academy of Management Review, 14, 562, 10.2307/258559
Robrieux, 1993
Sfez, 1992
Smith, 2011, Toward a theory of paradox: a dynamic equilibrium model of organizing, Academy of Management Review, 36, 381
Suchman, 1995, Managing Legitimacy: Strategic and Institutional Approaches, Academy of Management Review, 20, 571, 10.2307/258788
Suddaby, 2005, Rhetorical Strategies of Legitimacy, Administrative Science Quaterly, 50, 35, 10.2189/asqu.2005.50.1.35
Wartick, 1985, The evolution of corporate social performance model, The Academy of Management Review, 20, 758, 10.2307/258044
Weaver, 1999, Integrated and decoupled corporate social performance: Management commitments, external pressures, and corporate ethics practices, Academy of Management Journal, 45, 539, 10.2307/256975
Wood, 1991, Corporate social performance revisited, The Academy of Management Review, 16, 691, 10.2307/258977
Wood, 1995, Stakeholder mismatching: a theoretical problem in empirical research on corporate social performance, The International Journal of Organizational Analysis, 3, 229, 10.1108/eb028831