Stéphane Trébucq

Stéphane Trébucq
University of Bordeaux · IAE de Bordeaux

About

56
Publications
2,745
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209
Citations
Introduction
Stéphane Trébucq currently works at the IAE de Bordeaux, University of Bordeaux. Stéphane does research in Financial Economics, Accounting Scholarship and Business Administration. Their current project is 'Integrated reporting'.

Publications

Publications (56)
Book
Full-text available
Ouvrage réalisé par la communauté académique réunie au sein de l’association pour le développement de l’enseignement et de la recherche en responsabilité sociale (ADERSE).
Chapter
Different issues are identified in literature regarding talent management and human capital such as risk management, the need to be innovative, or attractiveness in the labor market in order to develop a competitive advantage. In this research, we mainly wonder why and how listed companies report and disclose information about their talent manageme...
Article
When accounting meets human capital: fifty years of a missed appointment In the context of this article, we seek to determine to what extent the academic accounting literature has succeeded in capturing all or part of this concept, and its associated issues. To do this, 129 academic articles were identified, and processed using GarganText and NVivo...
Article
This article presents an approach to integrating life cycle assessment (LCA) into an activity‐based costing (ABC) model to develop a steering system that takes into account both financial costs and associated environmental impacts. By combining the formalism of LCA and ABC matrix calculations, we show how impact assessment results can be affiliated...
Article
The aim of this research was to test the possibilities to develop an automatized carbon accounting system in order to assess the level and amount of GHG Green House Gases emissions (CO2 equivalent) for each packaging produced. This action-research has been achieved with a French SME, in South-West of France, using mainly wood as a raw material for...
Article
Purpose We propose to explore the way the EFQM model could be used in order to help managers better understand the connectivity between the various capital and consider it as a complementary management control systems tool, for implementing an integrated reporting , according to the new reporting standard developed by the IIRC (International Integr...
Article
La présente étude porte sur 353 entreprises familiales françaises, cotées sur les marchés réglementés, et tend à confirmer la relation positive entre l’actionnariat salarié et différentes variables de performance. Les réticences exprimées par certains dirigeants d’entreprises familiales à l’égard de l’actionnariat salarié posent alors question. On...
Article
The work of the human capital chair at the University of Bordeaux has led to three basic concepts for employees: their skills, their organizational behavior and their creativity. The development of a follow-up questionnaire was tested in 3 organizations, a university laboratory, an elderly housing establishment and a temporary agency. The analysis...
Article
Deux études de cas de multinationales sont mobilisées afin d’évaluer le degré d’innovation et d’inertie dans les pratiques de reporting intégré ( ). Les résultats des observations empiriques montrent la poursuite d’un découplage entre les cartographies consacrées à la stratégie et aux risques, en dépit d’une innovation majeure introduite par SAP, a...
Article
Le tableau de bord équilibré est censé être un outil de gestion et de communication permettant d’obtenir un meilleur alignement stratégique des employés. Dans cette recherche, nous testons cette hypothèse, et nous montrons que les objectifs stratégiques inclus dans un tableau de bord équilibré ne semblent pas s’avérer aussi clairs et aussi bien con...
Article
Suicide at work : now face the pressure of the media The case of four French companies high competitive pressure and media are retained to study the management of human capital in times of crisis. Following the suicide chain of employees, company management were forced to react to preserve their legitimacy sometimes tarnished in the press articles....
Article
Cet article propose une lecture des lettres des presidents des entreprises du SBF 120 en mobilisant le cadre theorique de Greimas, appele schema actantiel. Les informations narratives apparaissent regies selon une logique de reddition des comptes, contingente par rapport a la strategie poursuivie, et aux proprietes de taille ou de performance des e...
Conference Paper
Il n’est pas certain que les interactions entre capital humain et gouvernance soient clairement établies, et ce d’autant plus que ces domaines apparaissent souvent mal définis. En nous basant sur une base de données privées d’un fonds d’investissement socialement responsable, cette interaction est étudiée sur trois ans, auprès d’un échantillon de 2...
Article
The concept of human capital deserves to be clarified before being operationalized and measured. The present article realizes a synthesis of the recent academic literature in management science, and explains the tools developed within the chair of “human capital” from the University of Bordeaux. The importance of taking into account the personality...
Article
Dans un contexte francais, le « balanced scorecard » n’apparait pas toujours bien compris ou applique. Il peut etre diversement apprecie au sein d’une meme organisation, en etant souvent concu sans esprit critique, sans interface informatique evoluee, et en dehors de toute logique de communication. Finalement, les conditions d’exercice du pouvoir,...
Article
Boreout syndrome In 1958, James G. March and Herbert A. Simon noted that there is no limit to the amount of inactivity that can be absorbed by organizations. In 1995, Jeremy Rifkin predicted The End of Work. In 2007, Philippe Rothlin and Peter R. Werder conceptualized the Boreout Syndrome. In 2008, STEPSTONE carried out a European survey of 11,238...
Article
The diversity of the images of work and the images of managers In order to study the images of work and of managers, we first of all set up a corpus of 177 professional headings. We then undertook a classification that shows 135 headings on suffering and criticism of managers and 42 on the pleasure of work and respect for managers. It appears that...
Article
How do managers regulate? Presentation of what a manager actually does to enforce regulation, using extracts from feedback on experience, processed by Alceste 4.9 All the professions of people who manage other people, whether in the public or private sector, share a common activity, regulation. In this activity, they have to assess situations, stan...
Article
Full-text available
La cartographie strat�gique type, propos�e par Kaplan et Norton selon une approche balanced scorecard, propose une finalit� essentiellement actionnariale et seulement trois types de capitaux : le capital humain, le capital informationnel et le capital organisationnel. En retenant une optique th�orique �largie au d�veloppement durable, ce mod�le sta...
Article
Full-text available
Expertizers est une m�thode de traitement originale permettant d'analyser des fichiers de donn�es tir�s notamment d'extractions d'ERP, ou de sources h�t�rog�nes. Cette approche peut servir � r�aliser � la fois des mod�lisations de processus et de co�ts. Dans le cas pr�sent, nous pr�sentons un retour d'exp�rience p�dagogique r�alis�e � partir du cas...
Article
Full-text available
A partir des travaux de Kaplan et Norton consacr�s � la cartographie strat�gique, cette recherche permet de synth�tiser graphiquement les indicateurs de d�veloppement durable propos�s par la Global Reporting Initiative (GRI). En l'absence de PME fran�aises appliquant la norme GRI, l'�tude empirique retient le cas des entreprises ayant adh�r� au Pac...
Article
Full-text available
The redistribution to employees of the wealth they have contributed to create, through profit-sharing and savings plans, is not only a matter of management. It is also a subject of society that politicians have taken hold of. Using the Tropes software, we have analyzed two speeches made by Laurent Fabius and Christian Poncelet, who were respectivel...
Article
Conceptual maps are used in management courses to develop students' critical reflections about the links between accounting, ethics and responsibility related to accounting scandals. Two students' groups were asked to find different ways to ameliorate the quality of financial information using conceptual maps. Our approach reveals reliable differen...
Article
Human capital and corporate social accounting: evidence from the voluntary disclosures of french listed companies in the SBF120 index Approximately, one quarter of SBF120 Index French firms, whose stock are traded on the main French markets, use the « human capital » concept in their social reports or disclosures. The purpose of this research is th...
Article
Full-text available
La gouvernance d’entreprise, thematique restee longtemps marginalisee, a pris depuis une dizaine d’annees une importance croissante. Ce sujet, traite sous differents angles a donne naissance a des theories contradictoires. Ces divergences resultent plus profondement de clivages ideologiques et philosophiques. Les idees philosophiques emanant d’aute...
Article
Have the lessons of the Enron case actually led to a radical transformation of the educational practices and content of accounting education in Europe? Nothing could be more uncertain. This paper studies the consequences of the Enron affair on accounting education in Europe. The Enron affair is widely used by teachers to attract the interest of acc...
Article
Corporate governance, as a subject, has long been marginalized. The number of articles dedicated to it has also dramatically increased in the past ten years. The field has been investigated in several dimensions, mainly in corporate strategy, in corporate finance and in organizational behavior. Thus, each academic discipline has set up some rather...
Article
Approximately 220 of the 700 firms whose stock was traded on the main French markets had an employee stock ownership plan at the end of the year 2000. Average ownership was 3.7%. Employee ownership can be implemented for many reasons, and the relationship between ESOPs and performance still remains unclear. The purpose of this research is thus to d...

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Projects

Projects (3)
Project
Build of POC with our CIO (Centre d'Information et d'Orientation) . Habilities detection, . Predictive matching for future jobs . Help in defining personal formation
Project
The Ph.D has several goal: Propose a methods combining Activity Based Costing and Life Cycle analysis Develop a digital solution for calculating cost and assess the environmental impacts of wine production using LCA (product and organisation) and Activity based costing Determine the necessary specifications for automating the calculations
Project
Integrated reporting in France, Europe, related with management control systems.