Bernard Leca

Bernard Leca
ESSEC - Ecole Supérieur des Sciences Economiques et Commerciales · Department of Accounting and Management Control

PhD

About

90
Publications
81,255
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6,836
Citations

Publications

Publications (90)
Article
Full-text available
Ethical aspects of management control systems (MCS) are attracting increasing attention among scholars and practitioners. Much of the work centers on their aims. We complement this scholarship by applying the ethical principle of “no harm,” i.e., non-maleficence, to examine how those aims are achieved. We illustrate this approach by exploring the e...
Article
Full-text available
Critical performativity has become a promising notion for critical scholars who want to have concrete impact on society. Although the number of studies contributing to this literature has significantly increased in recent years, most of them are still restricted to theoretical debates. Rarely are those who have analyzed empirical cases and explored...
Article
Full-text available
This paper examines how and why individuals distance themselves from the prescribed professional role that—like the ideal worker image—centers on long work hours. Our study of audit and law professionals demonstrated that although many people complied with the professional role, some came to distance themselves from the professional role centered o...
Article
Full-text available
This paper examines how and why individuals distance themselves from the prescribed professional role that – like the ‘ideal worker’ image – centres on long work hours. Our study of audit and law professionals demonstrated that although many people complied with the professional role, some came to distance themselves from the professional role cent...
Article
This Special Issue's aim is to take stock of the existing research in marketing that refers to institutional theory and provide insights on how extending dialogue can further enrich marketing research as well as provide new insights for institutional theory. Reviewing the existing literature and the published articles in this Special Issue allows t...
Book
Full-text available
This book aims at clarifying the role of materiality, spaces, digitality and embodiment in institutional dynamics from the perspective of Management & Organization Studies. Presenting a rich set of theoretical, methodological and epistemological advances on materiality and institutions, it also gives voice to distinctive and diverse perspectives on...
Chapter
Full-text available
Leca, Dejean, Huault and Gond investigate how actors engage in institutional work through artefacts and how those artefacts contribute to the institutionalization of new practices. Building on an analysis of the early stages of the institutionalization of socially responsible investment (SRI) in France, they highlight three effects of artefacts as...
Chapter
The chapters in this book have illuminated four building blocks of debates about materiality in institutions: objects and artifacts, digitality and information, space and time, bodies and embodiment. Each block has been an opportunity to stress the relationships between theoretical, epistemological, methodological and ontological debates on institu...
Chapter
In recent years, scholars of organizations and management have embraced the “material turn” in the social sciences (Boxenbaum et al. 2018; Leonardi et al. 2012; Carlile et al. 2013a, b; de Vaujany and Mitev 2013; Robichaud and Cooren 2013). The material turn seeks to investigate and theorize the unique roles that materiality, including bodies, arti...
Book
Leca, Dejean, Huault and Gond investigate how actors engage in institutional work through artefacts and how those artefacts contribute to the institutionalization of new practices. Building on an analysis of the early stages of the institutionalization of socially responsible investment (SRI) in France, they highlight three effects of artefacts as...
Chapter
Full-text available
The chapters in this book have illuminated four building blocks of debates about materiality in institutions: objects and artifacts, digitiality and information, space and time, bodies and embodiment. Each block has been an opportunity to stress the relationships between theoretical, epistemological, methodological and ontological debates on instit...
Chapter
Full-text available
In this introduction we discuss three aspects of the ongoing engagement of institutional research with materiality, which collectively design the specific approach taken in this book. First, we discuss the way the increasing attention to materiality is structuring how institutional researchers think about the main conceptual components of instituti...
Book
This book aims at clarifying the role of materiality, spaces, digitality and embodiment in institutional dynamics from the perspective of Management & Organization Studies. Presenting a rich set of theoretical, methodological and epistemological advances on materiality and institutions, it also gives voice to distinctive and diverse perspectives on...
Book
This book aims at clarifying the role of materiality, spaces, digitality and embodiment in institutional dynamics from the perspective of Management & Organization Studies. Presenting a rich set of theoretical, methodological and epistemological advances on materiality and institutions, it also gives voice to distinctive and diverse perspectives on...
Article
Full-text available
Tax optimization is at the heart of the news. The practices of some companies (Apple, Ikea, Google, Amazon, etc.) have been brought to light. The institutional environment of this practice has evolved, but the practice of tax optimization has not disappeared: it has changed. Actors, in particular the tax consulting firms that advise companies, have...
Article
Full-text available
This paper complements critical accounting research on surveillance by reversing the dominant perspective focusing on surveilling actors, considering those surveilled. Building on Goffman’s dramaturgical analysis to examine how surveilled individuals present themselves (i.e., their strategies of visibility) to the surveilling audiences and drawing...
Article
Full-text available
This paper is the introductory article of a special issue of the Revista de Administração de Empresas devoted to sociomateriality and more generaly, the materiality turn in management and organization studies. After summarizing key tenets of the materiality turn and the history of a workshop focused on it (the Organizations, Artifacts & Practices w...
Article
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In this paper, we examine neglected dimensions of decoupling - i.e., its power and political aspects. We draw on an empirical study of the reaction of two hospital subunits and an external agency (the Regional Health Agency) to a policy implementation, to contribute to the recent renewed interest in decoupling. We first reconsider the distinction b...
Chapter
Full-text available
This volume presents state-of-the-art research and thinking on the analysis of justification, evaluation and critique in organizations, as inspired by the foundational ideas of French Pragmatist Sociology's economies of worth (EW) framework. In this introduction, we begin by underlining the EW framework's importance in sociology and social theory m...
Article
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This article considers the strategies developed by a coalition of innovators and supporters to contribute to the consecration of a controversial innovation that transgresses the established codes. It does so through the analysis of Impressionism (1874–1900) that provoked a dramatic shift from classical to modern art. The case study suggests that su...
Article
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Our study casts doubt on whether the managerial literature on corporate social responsibility is currently capable of developing a persuasive discourse to bring about change in corporate capitalism. By applying the framework and methodology of the spirit of capitalism, introduced by Boltanski and Chiapello, to a corpus of managerial books, we sugge...
Article
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Recent research has pointed to the challenge facing recurrent field-configuring events (FCEs) in trying to remain dominant in their fields over sustained periods. Based on a revelatory historical case study of the Annecy International Animation Film Festival, the leading FCE in its field, this paper explores how a field-configuring role can be main...
Article
Full-text available
This study shows how institutional work contributes to institutional resilience in extreme operating environments (EOEs). The authors draw from a longitudinal analysis of the operations of Desjardins International Development (DID), a French Canadian nongovernmental organization (NGO) that, both before and after the major earthquake of 2010, suppor...
Chapter
Introduction How do individuals justify their viewpoints during public disputes? What practices do they mobilize to so do? How do they proceed to evaluate whether a state of affairs is fair or unfair? The term ‘economies-of-worth’ – sometimes also called ‘French pragmatist sociology’ or the ‘School of Conventions’ – describes a set of French sociol...
Article
Full-text available
Although worker cooperatives offer an organizational model that critical management scholars could adopt to demonstrate the utility of their normative ideals, little is known about how academia can contribute to the creation of worker cooperatives. Building on the concept of performativity and the case of the Technological Incubators for Popular Co...
Article
Building on recent developments,] this research note suggests to take into consideration the resources and competences involved in the process of institutional work can contribute to better understand how such activity unfolds. We identify four phases in institutional work and single out useful resources and competences for each of them. Existing i...
Article
Full-text available
The study of institutional work has emerged as a dynamic research domain within organization studies. In this essay, we situate the papers published in the Special Issue. We first review the evolution of institutional work as a scholarly conversation within organization studies. We then introduce the papers in the Special Issue, focusing in particu...
Article
Full-text available
Résumé : L'anthropologie culturelle de Clifford Geertz constitue l'un des fondements des approches interprétatives. Au sein de cet ensemble, elle se singularise toutefois par une radicalité caractérisée par sa modestie à l'égard de la connaissance produite, la nature de ses liens avec la méthodologie, et le statut accordé aux résultats de recherche...
Article
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In a recent contribution to this journal, Arjaliès (J Bus Ethics 92:57–78, 2010) suggests that the emergence of socially responsible investment (SRI) in France can be best described as a social movement with a collective identity that aimed to challenge the dominant logic of the financial market. Such an account is at odds with a body of empirical...
Article
Full-text available
En France, les « mouvements sociaux » renvoient souvent, dans le langage commun, à une réalité négative, synonyme de protestations sociales, qui seraient soit le produit principal du corporatisme de certains corps de métier (les « cheminots »), soit la voie que choisissent d’emprunter les salariés afin de réagir face à des situations désespérées co...
Article
L’article [1] s’interesse aux sanctions penales encourues par les chercheurs ne respectant pas les lois dans le cadre de leur profession. Bien que souvent ignore par eux, le droit penal s’impose aux chercheurs en sciences de gestion. Notre article detaille les infractions passibles de sanctions penales en droit francais que le chercheur est suscept...
Article
Research on field-configuring events (FCEs) is still at an early stage, but existing research suggests that such events as art fairs and biennales, film and music festivals are especially important within creative fields (e.g., Anand and Jones, 2008; Entwistle and Rocamora, 2006; Tang, Chapter 3). This might relate to the regular need to evaluate w...
Article
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In this paper, we discuss an alternative focus for institutional studies of organization - the study of institutional work. Research on institutional work examines the practices of individual and collective actors aimed at creating, maintaining, and disrupting institutions. Our focus in this paper is on the distinctiveness of institutional work as...
Article
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This article examines the deinstitutionalization of a Field Configuring Event (FCE) and the consequences of this deinstitutionalization for an organizational field. To this end, we carried out a historiographical study of the deinstitutionalization of the Paris Salon. This pivotal FCE was the central event of the Beaux-Arts field in France for over...
Article
Full-text available
The study of institutional work has emerged as a dynamic research domain within organization studies. In this essay, we situate the papers published in the Special Issue. We first review the evolution of institutional work as a scholarly conversation within organization studies. We then introduce the papers in the Special Issue, focusing in particu...
Article
Full-text available
Le travail institutionnel permet de saisir le caractère complexe, collectif et conflictuel de l'interaction entre les acteurs et leur environnement institutionnel. Le but de cet article est double. Premièrement il propose de retracer et d'analyser l'évolution de la théorie néo institutionnelle sur les trois dernières décades et ainsi d'expliciter l...
Article
Full-text available
The study of institutional work has emerged as a dynamic research domain within organization studies. In this essay, we situate the papers published in the Special Issue. We first review the evolution of institutional work as a scholarly conversation within organization studies. We then introduce the papers in the Special Issue, focusing in particu...
Article
Full-text available
Les chercheurs n�o-institutionnalistes se sont attach�s r�cemment � int�grer la question du pouvoir dans leur corpus th�orique. Pourtant, la plupart de ces travaux se focalisent sur le volontarisme des acteurs et sur la mani�re dont ils manipulent les institutions. Notre papier offre un autre point de vue en insistant sur le r�le des institutions....
Article
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Over the last 30 years, there has been an increasing interest in organizational analysis for the work of Pierre Bourdieu. However, the consequent body of literature often lacks an integrated comprehension of Bourdieusian theory and therefore fails to fully exploit its potentialities. In this essay, we argue for a more systematic engagement with the...
Article
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This paper analyzes the literature that has been published on institutional entrepreneurship since Paul DiMaggio introduced the notion in 1988. Based on a systematic selection and analysis of articles, the paper outlines an emerging consensus on the definition and process of institutional entrepreneurship. It also presents the previously identified...
Book
Full-text available
The ‘institutional’ approach to organizational research has shown how enduring features of social life - such as marriage and bureaucracy - act as mechanisms of social control. Such approaches have traditionally focused attention on the relationships between organizations and the fields in which they operate, providing strong accounts of the proces...
Article
Les analyses critiques sont l’objet d’une activité croissante dans le ­domaine de la recherche en management en Scandinavie et dans les pays anglophones, ce qui a conduit progressivement à la constitution d’une véritable communauté dans ce domaine. De manière intrigante, malgré quelques contributions francophones, les études critiques en management...
Article
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As well as review the literature on the notion of institutional entrepreneurship introduced by Paul DiMaggio in 1988, we propose a model of the process of institutional entrepreneurship. We first present theoretical and definitional issues associated with the concept and propose a conceptual account of institutional entrepreneurship that helps to a...
Article
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L’évolution récente du marché de l’art contemporain est intéressante à plus d’un titre. Tout d’abord, concernant les sommes d’argent en jeu, les prix des œuvres des artistes nés après 1945 ont augmenté de 132 % entre 1991 et 2008, alors que le produit des ventes mondiales d’art actuel sur la période juin 2007-juillet 2008 a atteint 980 millions d’e...
Article
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Answering Stephen Barley's call for academic research on the role of corporations in democratic societies, the authors convened a Professional Development Workshop at the 2007 Academy of Management annual meeting in Philadelphia. The ideas presented in this workshop are summarized in the following articles. In this introduction, the authors review...
Article
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Recent works in institutional analysis have challenged the traditional deterministic view, whereby institutional pressures explain actors’ actions and behaviours, and have called for the restoration of agency to this analysis. This presents institutional analysis with a major challenge: how to consider simultaneously the influence of both actors’ a...
Article
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La plupart des travaux récents sur la diffusion internationale des institutions se sont intéressés à la manière dont les pratiques se diffusaient globalement et sur la façon d'éviter l'affrontement avec les institutions locales en place, en adaptant ces pratiques. Ce faisant, aucun de ces travaux n'envisagent les stratégies mises en œuvre par les a...
Conference Paper
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This paper analyzes the reasons why some institutional entrepreneurship strategies failed to translate an institution while other succeeded, by paying a specific attention to the interaction between material and discursive dimensions in the translation process. A theoretical framework integrating both dimensions of translation is first proposed in...
Article
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(VF)Développé pour expliquer l’isomorphisme interorganisationnel, le néo-institutionnalisme sociologique insiste initialement sur l’influence de l’environnement social et culturel sur les organisations, prenant peu en compte leur capacité d’action stratégique. Des évolutions récentes et moins connues de ce courant réintroduisent au cœur du néo-inst...
Article
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This paper investigates the issue of inter organizational temporal coordination. While previous literature on time in organizational studies mainly focused on intra organizational temporal coordination and inter-organizational temporal competition, we argue that inter organizational temporal coordination is also a crucial issue especially when orga...
Article
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The organizational literature on emerging industries has emphasized the need for institutional entrepreneurs - actors who give the new activity legitimacy and determine its patterns of behaviour. However, little empirical research has been carried out on the strategies that institutional entrepreneurs employ in order to achieve legitimacy for their...
Article
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When studying institutional change promoted by members of the field acting as institutional entrepreneurs the existing literature mainly focuses on the strategies develop by those agents to align the institutional change on existing structure. This paper takes a different view by investigating how, in an organizational field where a set of coherent...