Nihel Chabrak

Nihel Chabrak

PhD

About

65
Publications
11,577
Reads
How we measure 'reads'
A 'read' is counted each time someone views a publication summary (such as the title, abstract, and list of authors), clicks on a figure, or views or downloads the full-text. Learn more
504
Citations
Additional affiliations
January 2004 - August 2011
Institut Mines-Télécom
Position
  • Professor (Associate)
June 2002 - January 2004
Institut Mines-Télécom
Position
  • Professor (Assistant)
September 1996 - August 2011
Université Paris Dauphine-PSL
Position
  • Researcher
Education
September 1999 - June 2000
National Conservatory of Arts and Crafts
Field of study
  • Industrial and Organizational Psychology
September 1996 - June 2002
Université Paris Dauphine-PSL
Field of study
  • Accounting
September 1995 - September 1996
Université Paris Dauphine-PSL
Field of study
  • Management

Publications

Publications (65)
Article
Purpose The purpose of this paper is to report the outcome of an interdisciplinary discussion on the concepts of profit and profitability and various ways in which we could potentially problematize these concepts. It is our hope that a much greater attention or reconsideration of the problematization of profit and related accounting numbers will be...
Article
Full-text available
The current model of corporate governance needs reform. There is mounting evidence that the practices of shareholder primacy drive company directors and executives to adopt the same short time horizon as financial markets. Pressure to meet the demands of the financial markets drives stock buybacks, excessive dividends and a failure to invest in pro...
Article
Purpose The purpose of this paper is to reflect a critical perspective drawing from phenomenology, especially informed by a reading of Heidegger, to enhance and extend appreciation of the need to question accounting’s meaning or delineation and how research might be undertaken into the accounting phenomenon and related areas. Design/methodology/ap...
Article
Purpose Considering the growing importance of finance in shaping corporate and human activities, the purpose of this paper is to focus on the United Nations Environment Programme (UNEP) Inquiry into the Design of a Sustainable Financial System that aims to align the financial system with sustainable development, with a focus on environmental aspec...
Chapter
GEM’s focus on individual-level participation enables this research to reveal a range of demographic and other characteristics about entrepreneurs. The research also makes possible an assessment of the level of inclusiveness in an economy—in other words, the extent to which various groups (for example age, gender or education level) engage in entre...
Chapter
Most of the developing countries in the MENA region face still face a number of social, political and economic challenges. The countries in the MENA region range in economic development from factor-driven (Iran) to efficiency-driven (Egypt, Jordan, Lebanon, Saudi Arabia and Tunisia) to innovation-driven (Qatar and the UAE) but almost all face probl...
Chapter
The term MENA refers to the Middle East and North Africa. The MENA region includes the area from Morocco in northwest Africa to Iran in southwest Asia and down to Sudan in Africa. It comprises 22 countries, and accounts for approximately 6% of the world’s population. The following countries are typically included in MENA: Algeria, Bahrain, Djibouti...
Chapter
The GEM model explicitly acknowledges that particular environmental factors (social, cultural, political and economic) are influential in creating unique business and entrepreneurial contexts. Annually, each economy participating in the GEM cycle surveys at least 36 key experts or informants. The National Experts Survey (NES) is similar to other su...
Chapter
In the current economic climate, it is becoming increasingly important for policy makers, business and civil society leaders to work together, in order to identify and strengthen the forces that drive future economic growth. In particular, it is imperative that governments focus on reforms that help to create enabling environments that foster innov...
Article
Grim outcomes ensued in a climate of restructuring and downsizing after the privatization of France Telecom in 1997. The privatization prompted a profit-oriented financialization strategy and an unforgiving environment that unsettled and isolated the company’s employees. Between February 2008 and October 2011, 68 employees committed suicide. Many l...
Chapter
Since the 1970s, accountants are suspected for having been contributing to the predominance of the market doctrine by setting themselves the objective of ensuring the efficient functioning of financial markets. In this chapter, we set out to analyze how the IASB project accords with this logic. Using the concept of “communion” borrowed to Gurvitch...
Article
Full-text available
The rise of modern corporations has been accompanied by an expansion of salaried executives who have replaced owner-managers. With this expansion, the new class of managers/executives came to regard themselves as stewards of large and complex corporations, and not principally or exclusively as agents for the owners. Emerging as a self- styled ‘prof...
Conference Paper
This paper contributes to the literature on sustainability. Following Elkington (2006), the reports published by the World Bank (2006) and The UNU-IHDP and UNEP (2012; 2014) form a new wave of pressure for the corporate world. It requires a departure from the conventional CSR and sustainability approaches. In a context where sustainability is relat...
Article
Purpose – The purpose of the paper is to propose a model of integrity to help assess corporate responsiveness to this new wave of pressure in the backdrop of the prevailing Shareholder Value Maximization doctrine. In a context of ecological crisis, sustainability is considered in an intergenerational perspective on well-being. Nations are required...
Article
The privatization of France Telecom (FT) in 1997 led to the implementation of a profit-oriented financialization strategy. An unforgiving work environment was developed, which has unsettled many employees. Between February 2008 and October 2011, 69 employees took their own life. Many left notes blaming management for having privileged the interests...
Article
Full-text available
We respond to the call for a more balanced view of agency (Tourish, 2014: 88) by presenting an account of the forced resignation of Jean-Marie Messier as CEO of the major French company, Vivendi Universal, in 2002. Messier's ousting arose from a struggle for board control involving an exercise of power that was influenced strongly by kinship relati...
Article
Full-text available
Since the 1970s, the shareholder value maximization doctrine (SVMD) has stood as the prominent corporate governance model for its alleged benefits to the economy as a whole. Developed by Chicago School economists, endorsed by institutional investors and disseminated by the means of an ideological apparatus, the SVMD is portrayed to having also cont...
Article
In this paper, we urge accounting educators to encourage imaginings and critical thinking in students. We reflect on the results of an assignment in which French accounting students were encouraged to assess the collapse of Enron. The submitted assignments attest to the originality and richness of non-conformist stories reported by some students. H...
Article
Purpose Since the late 1970s, research in accounting has been colonized by positive accounting theory (PAT) despite strong claims that it is fundamentally flawed in terms of epistemology and methodology. This paper aims to offer new insights to PAT by critically examining its basic tenets. Design/methodology/approach The paper subjects the languag...
Article
The book under review presents a valuable, timely and gripping analysis by Gerald F. Davis. The author purports that finance has shaped the transition from industrial to post-industrial society in the United States [U.S.] over the past three decades. He claims that the U.S. society that orbited around large corporations is increasingly shaped today...
Article
Full-text available
This paper critically examines the basic tenets of positive accounting theory. We subject the language of Watts and Zimmerman’s 1986 definition of positive accounting theory to the activity of proof reading, in accordance with Derrida’s concept of deconstruction. We highlight traces of "logocentrism" in the words of the Rochester School and questio...
Article
We respond to the call for a more balanced view of agency (Tourish, 2014: 88) by presenting an account of the forced resignation of Jean-Marie Messier as CEO of the major French company, Vivendi Universal, in 2002. Messier's ousting arose from a struggle for board control involving an exercise of power that was influenced strongly by kinship relati...
Article
Full-text available
L'article propose une réflexion sur le contenu des programmes de formation des futurs managers, notamment des enseignements de comptabilité. Le point de départ, est une expérience pédagogique réalisée en collaboration avec des étudiants d'une école de commerce française, à qui on leur a demandé leur perception de l'affaire Enron. L'auteur montre qu...
Article
This paper offers a new foundation for investigating accounting policy in organizations. After recalling some characteristics illustrating the deficiency of Positive Accounting Theory (PAT) as a comprehensive, contextual and holistic analysis of accounting policy in organizations, positive research is blamed to fail to recognize the socially consti...
Article
This article looks at the Enron affair in terms of what investors and experts fail to take into account to being able to predict Enron collapse. The authors show how analysts could have predicted Enron's difficulties in view of the incoherence observed in its strategic decisions, from the viewpoint of the theory of resource-based and competence-bas...
Article
Full-text available
La politique comptable est étudiée, avec intérêt, notamment par la théorie positive de la comptabilité. Le problème est appréhendé à travers l'influence des informations comptables sur les choix des investisseurs et la résolution des problèmes d'agence. L'apport de l'approche cognitive, consiste à proposer une définition du problème grâce à une nou...
Article
Full-text available
Associated with neo-liberalism, shareholder value is at the origin of the financialization of the economy and the current financial crisis. Indoctrinated by neoliberal economics, accountants set themselves the objective of ensuring the efficient functioning of financial markets instead of re-establishing accountability as fairness. The IASB project...
Article
L'article présente une analyse compréhensive de la perception de l'affaire Enron par des étudiants de l'INT Management. La cartographie cognitive a permis d'illustrer la perception ainsi que l'assimilation de l'affaire par les étudiants par rapport à leur système de valeurs et culture propre. Les résultats mettent en évidence la dissonance cognitiv...

Network

Cited By