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The purpose of this paper is to present a history of social and environmental accounting (SEA) in France.

The choice is made to select and analyze three important breakthroughs in the development of SEA in France, at different periods. Three case studies are presented, based on secondary sources for two of them and on the author’s own research for the third one. The author choses the concept of organizational field, defined through its actors, how they interact, what they do, what tools and practices are being developed and what regulations are being enacted.

If each case is different in terms of context and outcome, all three present common characteristics which characterize the underlying forces which shaped SEA in France: mainly the role played by elites both in government and industry, an ability for industry to present its interests as the interests of France with an impact on the international standardization of some tools and regulatory issues such as product labeling. The French scene is dominated by engineers, characterized by quantitative tools which “measure” environmental performance, in line with the culture of the French elite for which mathematics are a tool for action and problem-solving. In a certain way this “depoliticized” environmental questions and made them a question of optimization more than a question of politics.

Because of the specific context in which some tools emerge, they may not be transferable to other countries without important changes.

The focus on problem solving through quantitative tools to make the most rational decision, and the claim by the engineering profession to be in the best position to do so, is not a focus on accountability. This may be part of the reason why the accounting profession is not as involved as in other countries.

This paper also shows how France has been both a local field of SEA production, when it comes to developing quantitative tools, with occasional global reach, and an importer of global standards and SEA concepts which originated from the Anglo-Saxon word, when it comes to reporting. More generally, it is also a good illustration of how the development of a “local” organizational field is congruent with the characteristic of its national environment.

This exploratory research aims to identify the types of social networks established by German and French expatriates.

The authors use the concepts of social capital and social networks, as well as the societal and cultural approaches, to investigate the way expatriates develop their social networks. The authors' empirical study is based on 40 semi-structured interviews conducted with German and French expatriates.

The authors' findings show that German expatriates mainly establish professional networks, whereas their French counterparts also focus on personal networks. They further indicate that managing social capital lies within the individual responsibility of German expatriates, whereas it is part of higher education institutions in France.

The authors highlight the way German and French expatriates manage their social networks and provide novel insights into the role played by higher education systems and the cultural characteristics of their home country context.

The purpose of this study is to study the evolution of French corporate governance law in light of collibration approach and bring statistical evidence from French Companies Executive Compensation practices.

The study has used mixed methods. In the first part, the authors analyzed the French laws in the light of collibration. In the second part of the study, the authors used unbalanced panel data to test the hypotheses related to executive remuneration based on the theoretical underpinning of collibration. Data for 173 firms listed in the Euronext Paris Index is collected from the Bloomberg database. Seemingly unrelated regression (SUR) analysis is performed to investigate the impact of collibration on the governance disclosure of French-listed firms.

SUR results indicate that board size plays a significant role in the governance disclosure before collibration. However, the collibration model is found to be more effective in ensuring the desired level of governance disclosure. Under the collibration approach, executive remuneration, frequency of board meetings, executive directors in the compensation committee and independent directors play a significant role in governance disclosure. Board size, however, does not have a substantial impact on governance disclosure after the adoption of collibration mechanism.

Results provided by this study can allow regulators to improve corporate disclosure regime in France, which could play a vital role in safeguarding the interest of stakeholder.

The authors study the impact of collibration on the extent of governance disclosure in the context of France. Empirical evidence on the implication of collibration as governance mechanisms to enhance stakeholder confidence is rare and allows this study to make a unique contribution to the governance literature.

Healthcare property has become an important alternate property sector in recent years for many international institutional investors. The purpose of this paper is to assess the risk-adjusted performance, portfolio diversification benefits and performance dynamics of French healthcare property in a French property portfolio and mixed-asset portfolio over 1999–2020. French healthcare property is seen to have different performance dynamics to the traditional French property sectors of office, retail and industrial property. Drivers and risk factors for the ongoing development of the direct healthcare property sector in France are also identified, as well as the strategic property investment implications for institutional investors.

Using annual total returns, the risk-adjusted performance, portfolio diversification benefits and performance dynamics of French direct healthcare property over 1999–2020 are assessed. Asset allocation diagrams are used to assess the role of direct healthcare property in a French property portfolio and in a French mixed-asset portfolio. The role of specific drivers for French healthcare property performance is also assessed. Robustness checks are also done to assess the potential impact of COVID-19 on the performance of French healthcare property.

French healthcare property is shown to have different performance dynamics to the traditional French property sectors of office, retail and industrial property. French direct healthcare property delivered strong risk-adjusted returns compared to French stocks, listed healthcare and listed property over 1999–2020, only exceeded by direct property. Portfolio diversification benefits in the fuller mixed-asset portfolio context were also evident, but to a much lesser extent in a narrower property portfolio context. Importantly, this sees French direct healthcare property as strongly contributing to the French property and mixed-asset portfolios across the entire portfolio risk spectrum and validating the property industry perspective of healthcare property being low risk and providing diversification benefits in a mixed-asset portfolio. However, this was to some degree to the loss or substitution of traditional direct property exposure via this replacement effect. French direct healthcare property and listed healthcare are clearly shown to be different channels in delivering different aspects of French healthcare performance to investors. Drivers of French healthcare property performance are also shown to be both economic and healthcare-specific factors. The performance of French healthcare property is also shown to be different to that seen for healthcare property in the UK and Australia. During COVID-19, French healthcare property was able to show more resilience than French office and retail property.

Healthcare property is an alternate property sector that has become increasingly important in recent years. The results highlight the important role of direct healthcare property in a French property portfolio and in a French mixed-asset portfolio, with French healthcare property having different investment dynamics to the other traditional French property sectors. The strong risk-adjusted performance of French direct healthcare property compared to French stocks, listed healthcare and listed property sees French direct healthcare property contributing to the mixed-asset portfolio across the entire portfolio risk spectrum. French healthcare property’s resilience during COVID-19 was also an attractive investment feature. This is particularly important, as many institutional investors now see healthcare property as an important property sector in their overall portfolio; particularly with the ageing population dynamics in most countries and the need for effective social infrastructure. The importance of French direct healthcare property sees direct healthcare property exposure accessible to investors as an important alternate real estate sector for their portfolios going forward via both non-listed healthcare property funds and the further future establishment of more healthcare REITs to accommodate both large and small institutional investors respectively. The resilience of French healthcare property during COVID-19 is also an attractive feature for future-proofing an investor’s portfolio.

This paper is the first published empirical research analysis of the risk-adjusted performance, diversification benefits and performance dynamics of French direct healthcare property, and the role of direct healthcare property in a French property portfolio and in a French mixed-asset portfolio. This research enables empirically validated, more informed and practical property investment decision-making regarding the strategic role of French direct healthcare property in a portfolio; particularly where the strategic role of direct healthcare property in France is seen to be different to that in the UK and Australia via portfolio replacement effects. Clear evidence is also seen of the drivers of French healthcare property performance being strongly influenced by healthcare-specific factors, as well as economic factors.

This study seeks to identify how professional accountants in France are educated in sustainability; we examine the French accounting programs in regard to sustainability accounting education recommendations.

We analyze a variety of documents to ascertain what comprises the typical accounting education program in France. Additionally, we conduct five interviews of various stakeholders to understand the importance of sustainability accounting and education in the French context.

We note an interesting paradox in the French context: while the government requires the reporting and auditing of corporate sustainability information, we find that sustainability is not greatly present in the government-funded French accounting education program. We determine that the government’s power in setting the education agenda combined with its budget restrictions and ability to defer responsibility to other parties has resulted in this paradox in the French setting.

This research draws attention to the consequences of society ignoring sustainability education for professional accountants.

This paper contributes to the discussion on how to educate responsible professional accountants and the implications for the planet if accountants are not trained in sustainability.

This research contributes to the important domain of sustainability accounting education. We also explore additional implications for the accounting profession and the general public.

The paper proposes to look at the transformational strategies undertaken in relation to the 1989‐1997 French administrative reform process and to examine their impact on the ministerial field services through using Burgelman's “model of the interaction of strategic behaviour, corporate context and the concept of strategy”.

Empirical research was carried out in a field service of the French Education Ministry with the presentation of the findings being structured around Burgelman's criteria for autonomous strategic behaviour. These criteria – operational slack, project champion, circumvention of the structural context and organisational champion – provided a mechanism to assess whether operational and institutional factors at field service level impeded or facilitated moves towards a more managerial logic of appropriateness as envisaged by the reform programmes during this period.

The explanatory insights of Burgelman's model show how the resilience of traditional institutional features minimised the transformational impact of the reforms.

Burgelman's model is able to facilitate a greater understanding of the 1989‐1997 French administrative reform process through identifying those conditions conducive to micro‐organisational actors exercising greater autonomy in their operational management. In this way, the organisational dynamics that constrained the transformational impact of the reforms could be highlighted and an explanation provided of why the respective reform programmes had minimal effect at field service level.

The paper will be of relevance to those interested in the effect of the new public management agenda on national administrations in Europe and the applicability of private sector models in affording explanatory insights into such processes of change.

Whilst country-of-origin (COO) effects have been studied extensively since the 1960s, little research has explored these effects with respect to ecological considerations. The purpose of this paper is to explore the COO ecological image (CEI) construct by defining its facets across consumers and professionals from two different countries, namely, France and Australia.

Because of the exploratory nature of the research, the authors used two qualitative techniques, namely, semi-structured interviews and focus groups.

Findings indicate the CEI construct is composed of eight dimensions, namely, policy, technological, economic, people characteristics, natural, climatic, historical and eco-product features.

The research provides insights into the CEI construct and justifies future studies to develop a scale measure for it. However, the generalisability of the results must be considered limited due to the qualitative exploratory nature of the study.

The research offers implications for companies and policymakers by allowing them to understand how consumers form a CEI. It suggests new applications respective to how to leverage positive aspects of a CEI and how to mitigate negative ones.

The study extends the literature on COO by identifying the possible dimensions of the CEI construct, thus providing better insights into the little-explored link between COO and sustainable products.

This paper aims at exploring the dynamics of multiple identities of women entrepreneurs (WE). The paper analyse how WE do identity work in relation to specific identity regulations in the particular French cultural context. The objective is to understand how the entrepreneurial identity process of women is built through both confrontation and synergy with other social identities.

The paper opted for a qualitative and abductive methodological design. In total, 41 French WE from diverse business activities were interviewed. The empirical material was subject to thematic analysis.

The findings reveal the ability of these WE to deal with numerous and various identities. Their daily strategies to accommodate different roles depict how their entrepreneurial activity is intertwined with their personal and social life. The paper are far away from the picture of a monolithic entrepreneur without social dimensions. Given that, the findings broaden the too simplistic vision of WE as an homogeneous whole. Within this group of French WE, the analysis reveals that forms of identity work are along a continuum from accepting conventional norms and social expectations and integrating them in self-identity, or challenging them by accommodation or transformation, or, in turn, by redefining and proposing new norms. It also brings a nuanced understanding of complexity and multidimensionality of their daily life.

Finally by studying French WE, the paper identify new practices, new interactions between social roles which could be also relevant for men. In fact, the study challenges the traditional framework on entrepreneurship, which produces an incomplete view of entrepreneurs, by omitting historical and social variables. This disembodied vision of entrepreneur could not be applied to women and probably could not be applied to contemporaneous men either.

This research aims to explain, in the secular French context, the intention of managers to accommodate religious expression at work (REW) when they are not obliged to do so. This paper seeks to understand the determinants of managerial positions on REW. Building on previous studies on how organisations and managers deal with religious expression, this research seeks to extend the evidence on this important aspect of managerial behaviour in relation to accommodating REW.

The hypotheses were tested using a structural equation model based on the theory of planned behaviour (TPB) in diversity management (N = 151 French managers). This method highlights attitudinal and organisational determinants favourable to the intent to accommodate.

The present research provides new insight by identifying two main direct factors affecting managers' accommodation, namely, organisational flexibility (flexible hours, autonomy) and perceived consequences (advantages, disadvantages) and one indirect factor, religiosity. In line with the contradictions within diversity management, the perceived consequences are ambivalent and highly context dependent. One issue to explore is that managers seek to deal with religious expression by making it invisible.

In the French context, the explanatory social norm might not be “religiosity” but rather “perceived secularity”. The authors recommend that future studies use qualitative methods with interviews and photo elicitation to extend this first study. Indeed, the complexity of the managerial position requires an in-depth understanding of managers' attitudes and behaviours with regard to religion. How do managers apply a common ground strategy and create unity despite differences? Is the desire to make arrangements invisible with a view to inclusive neutrality specific to France, or can it be generalised to managers in other countries? Does the intention to accommodate not essentially depend on the manager-employee relationship dynamic? This research raises questions for scholars about the relationship with the other and ethical managerial conduct.

France is a secular country where a debate is emerging on cases of discrimination due to REW. The results contribute to approaches to drafting company guidelines for managers and may help organisations anticipate the risks associated with REW. The discussion of the results reveals the importance of social norms in the sense of hypernorms (religiosity) and undoubtedly of secularism, nondiscrimination and gender equality in the decision-making process on accommodation. These inclusive norms should therefore be handled with care in the various guidelines that have been developed.

REW is increasing but is a neglected dimension of diversity management. This study helps explore this new field by promoting an understanding of managers' intention to accommodate in a specific secular context.

This paper seeks to extend the understanding of how formal management control systems (MCSs) contribute to the construction of performance management systems (PMSs) in the French higher education (HE) sector.

Empirical data are gathered both at the global level and at the local (university) level through an in‐depth case study. This allows a dynamic multi‐level analysis based on a neo‐institutional framework.

This article shows how formal MCSs contribute to the institutionalisation of a wider PMS at the global level of the HE sector. The social context then has a determining influence on universities, through the diffusion of values and norms drained by formal MCSs, calling into question the effectiveness of the autonomy supposed to be given to universities under the new PMS. Moreover, within universities, the complex interactions between MCS and PMS resulting from learning, political interactions and conflicts of values, lead to still uncertain outcomes.

The paper focuses on one main case‐study, which is still undergoing change. Analysis could be reinforced by further longitudinal and comparative research.

Steering organisations within a framework where the State defines strategic priorities requires both appropriate performance indicators and a dialogue allowing objectives to be shared at both the social and local levels.

Institutionalisation of MCSs and accountability are discussed in the specific French context of cultural centralisation.