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This paper aims to introduce how sociological traditions can provide a complementary, conceptual lens needed to better understand a country’s orientation in its digital transformation policies. While historically sociology has been used to study technological effects, introducing a sociological lens that considers broader macro digital policies can better complement a country’s national innovation system framework by highlighting where forms of acceleration and inertia in digital diffusion may or may not occur.

To formulate this lens, iterative literature reviews were conducted and four major sociological traditions (i.e. Durkheim, Functional-Utilitarian, Marxist and Micro-interactionist) were identified and integrated into one structure. The integrated structure was then applied to the French case of Minitel as a sample application. The French Minitel was selected because it is well-known and due to one of the author’s familiarity with the French culture. The description was based upon secondary data.

Through the use and application of this lens, the findings reveal that understanding a country’s specific orientation within a sociological tradition can help academics and practitioners determine what accelerates or provides inertia in the diffusion of new digital technologies within a country’s sociological frame. For the French Minitel, two dominant views seem to exist in France, the Durkheim and the Functional-Utilitarian view, which both affected the country’s path dependency in continued investments in Minitel.

While policymakers are tasked with the development and implementation of digital transformation policies, a key consideration for both scholars and practitioners on digital policy and governance is to understand the broader macro ramifications of sociological frameworks on the evolving effects of digital transformation. While the authors provide a sample illustration, future research is needed to operationalize this lens and to apply it across various regions and countries in the development of new digital transformation policies.

As countries face considerable pressure to digitize their economies, policymakers require a better framework to advance the sociological aspects of digitization and its effects upon local institutions and actors in society. The paper provides a complementary lens that can better help them in this regard.

To date, policymakers and governments lack an integrated framework to understand the sociological effects of digital technologies and their diffusions along with their implications on societies such as on the framework of national innovation. The authors provide a sample integrated structure and sample application.

The purpose of this paper is to contribute to the growing literature on the policy impact of ideas and related cultural and discursive processes by exploring the historical embeddedness of the idea of solidarity in French social policy debates.

This paper adopts a qualitative, historical approach that traces the development of – and the relationship between – policy ideas and social programs over time.

First, exploring the work of reformer and politician Léon Bourgeois, the paper investigates the emergence of this concept in nineteenth and early twentieth century France. Second, analyzing the work of centrist scholar and intellectual Pierre Rosanvallon, the paper studies the French debate on solidarity and welfare state reform in the late 1980s and 1990s.

At the broadest level, this paper shows that contemporary social policy debates are grounded in long‐term historical as well as cultural processes and repertoires. Policy ideas that acquire the status of culturally resonant “keywords” can have a long history, and tracing their development is necessary to illuminate the role of ideas in contemporary social policy change.

This paper aims to examine how wineries used history in their marketing communications to overcome the liability of newness in a settled field that valorizes duration and longevity.

A multiple-case study investigated the treatment of history in marketing by young wineries in a new wine region. Data included interviews, site visits and marketing communications.

Wineries worked to communicate stakeholder legitimacy and authenticity by constructing organizational histories through bricolage, communicating history in symbolic, material and practice forms.

Young organizations can communicate field legitimacy and projections of organizational and product authenticity through constructed histories. Results may not be generalizable to other jurisdictions as wine marketing is normatively subject to government regulation. The importance of history in marketing communications also varies across sectors.

Young businesses in sectors where tradition, place and longevity are venerated can establish authenticity and legitimacy through the marketization of history by following practices that demonstrate adherence to tradition and making thoughtful choices in the construction of the symbolic and material aspects of their organizations.

This study demonstrates that new/young organizations can use bricolage to create their own marketized histories as proxies for age.

The concept of company culture is now playing an ever‐increasing role in the continuing endeavour to work towards ever better company management, particularly in the industrial field. This monograph reviews the history and development of both national and company cultures, and then goes on to demonstrate the significance of a culture to proper company management. Well‐managed companies will have both a “quality culture” and a “safety culture” as well as a cultural history. However, it has to be recognised that the company culture is subject to change, and effecting this can be very difficult. Of the many national cultures, that of Japan is considered to be the most effective, as is demonstrated by the present dominance of Japan on the industrial scene. Many industrialised nations now seek to emulate the Japanese style of management, but it is not possible to copy or acquire Japan′s cultural heritage. The text is illustrated by a large number of practical examples from real life, illustrating the way in which the company culture works and can be used by management to improve company performance.

The purpose of this study is to examine whether the quality of financial reporting has improved after the adoption of International Financial Reporting Standards (IFRS) in Europe and across the world. The study investigates the impact of IFRS on income smoothing and earnings management in different geographic regions under different legal origins and disclosure environments.

To measure income smoothing in the pre- and post-IFRS periods, the authors use the coefficient of variation and the panel unit root model proposed by Im et al. (2003) for testing whether net income is stationary throughout the sample period. The study uses a dynamic panel estimation framework, as it captures the dynamics of IFRS on discretionary accruals efficiently. Discretionary accruals are used to measure earnings management.

The results suggest that the adoption of high quality standards, such as IFRS, reduces income smoothing and earnings management. In addition, the study finds that earnings management has decreased in the post-IFRS period, in particular, for French and Scandinavian civil law countries, but not for German civil law countries and common law countries. The latter can be explained by the fact that common law countries have strong investor protection laws, strict law enforcement and high disclosure levels of financial information. The study also finds empirical evidence that the adoption of IFRS reduces earnings management in countries with high levels of financial disclosure. Overall, the study shows that the adoption of IFRS improved the quality of financial reporting.

This study is useful for accounting standard setters across the world, including those countries that have not yet decided to adopt IFRS. The study contributes to the literature by examining the adoption of IFRS in income smoothing and earnings management under different legal regimes and disclosure environments by using advanced empirical methodologies.

The history of economics has often been described as the “history of economic thought.” In this essay, I explore an alternative perspective that builds on the French tradition of historical epistemology and treats economics as a social practice. I argue that a practice-based view provides a more philosophically robust conception of historiography and a richer field of investigation for historians of economics.

Across the European Union there has been an increase in the number of programmes and initiatives aiming to promote small business and entrepreneurship. In line with this general trend, enterprise creation and entrepreneurship are increasingly recognised as vital for French post‐industrial society, yet France is lagging behind Spain, the UK, Italy and the USA in terms of enterprise creation. This article discusses entrepreneurship education and the role of the Grandes Ecoles. Draws on primary research into student attitudes to entrepreneurs and entrepreneurship and concludes that both societal and educational aspects as well as the creation of entrepreneurial environment at a management school are key to promoting an entrepreneurial student population.

The purpose of this paper is to discuss the pioneering work of the 19th-century French author Jean-Gustave Courcelle-Seneuil in developing a scientific perspective on management, whose origin is commonly associated with the contributions of Frederick Taylor and Henri Fayol.

Through a historical analytical approach and doing a parallel analysis with the origins of the economic theory, fragments of two works by Jean-Gustave Courcelle-Seneuil (1813–1892) are analyzed: The Theoretical and Practical Treatise on Industrial, Commercial and Agricultural Enterprises: A Business Manual (1855) and Ergonomics, the second part of the book Theoretical and Practical Treatise on Political Economy (1858), in which the author devotes a chapter to relevant aspects of management, such as entrepreneurship, production, human resources, finance and accounting.

In addition to noting the pioneering character of these contributions, particularly the emphasis on entrepreneurship, Courcelle-Seneuil’s argument favors in the 19th century a scientific approach to management, contradicting the belief of businesspeople of the time, according to whom management was something practical, impossible to be studied analytically.

This study indicates that looking to the past is essential to know what has already been produced in a particular field of knowledge. This return to the origins is fundamental to understanding how science evolves. Although management as a systematized field of expertise is usually dated to the beginning of the 20th century, there are reasons to expand on the influences that gave rise to this science, particularly regarding lesser-known but equally important contributions.

This study explores a lesser-known contribution to the origin of management theory and seeks to contribute to the study of the origin of the division of the fields of management science, its roots and its intersection with the economic science practiced in the half of the 19th century.

This chapter explores the evolution of public and private intervention in the fashion sector in France from the end of World War II to the mid-1960s, highlighting the first connections in the relationship with tourism, a link between the two that is increasingly consolidated today and in which the mutual influence between them is becoming more relevant. For this reason, a historiographical reconstruction of the initiatives undertaken in Paris for the promotion and organization of the fashion sector is proposed. The chapter discusses the main aspects at work which shape the interconnection between fashion and tourism.

The purpose of this paper is to investigate the impact of IT systems on occupational identities of management accountants. The author highlights the pivotal role of the IT system as a central reference point for organisational identity regulation and identity work.

The paper is based on a qualitative case study approach.

The IT system presents the central means of establishing appropriate behaviour in case organisation (“identity regulation”). At the same time, the IT system acts as a sense-giving device (“identity work”) – the central reference point for management accountants to make sense of their work. In addition, the system creates more dirty and unclean work (Morales and Lambert, 2013), producing dissonance between the business partner role and the organisational reality, which is resolved by relating dirty and unclean work through use of the SAP Enterprise Resource Planning (ERP) system.

The paper suggests to understand IT systems as an important driver of the management accounting work shaping the occupational identity of management accountants.

The author aims to sensitise practitioners and organisations to the potential risks of relying too strongly on IT systems – a behaviour which can limit the professional judgement and business insight of management accountants.

The author contributes to the discussion on how technological disruptions, e.g. ERP implementation, Big Data, business analytics, digitalisation, change management accountants’ identity and management accounting work. The author shows how organisations establish appropriate behaviour and how management accountants make sense upon dissonances between the professional ideals exemplified by business partner role and the organisational realities.