Soutenance de thèse
Genre et Comptabilité dans le Groupe Saint-Gobain
Trois essais sur la comptabilité entre instrument de domination et de résistance aux normes de genre.

Warda Ben Daali - Doctorante du programme Ph.D. ESCP

Nathalie CLAVIJO, doctorante du programme Ph.D. ESCP a publiquement soutenu sa thèse de Doctorat en Sciences de Gestion.

26 juin 2020
ESCP Business School Campus République

Résumé

La recherche comptable a montré que la comptabilité peut agir comme instrument de domination et permettre des possibilités de résistance à une ontologie néolibérale.

Cependant, peu de travaux comptables se sont intéressés à la relation mutuelle entre domination et résistance. Cette thèse propose de comprendre comment la domination et la résistance s’appellent l’une à l’autre en investiguant les dimensions de genre dans la comptabilité.

Les travaux croisant genre et comptabilité permettent de comprendre que la résistance à un système néolibéral et patriarcal est toujours relative. Cette thèse contribue à ce champ de recherche en montrant que notre vulnérabilité aux normes de genre ne permet pas d’annihiler les rapports de domination dans nos actes de résistance.

Trois objets empiriques situés à deux niveaux du Groupe Saint-Gobain ont fait émerger les trois essais qui constituent cette thèse.

Le premier essai investigue les dispositifs de pilotage pensés par le réseau féminin de l’organisation dont l’objectif est de permettre une meilleure égalité entre les femmes et les hommes. Si certains dispositifs sont façonnés par une logique de « business case », d’autres agissent contre cette logique en conscientisant les membres du réseau au genre comme construction sociale.

Les deux autres essais de cette thèse s’intéressent aux hôtesses de caisse du pôle distribution du bâtiment.

Le deuxième essai investigue comment les normes de genre participent à l’exclusion des hôtesses de caisse dans le pilotage des écarts d’inventaires tout en les rendant responsables des mauvais résultats de cette activité comptable.

Les rapports de domination appelant à des actes de résistance, le troisième essai investigue comment les hôtesses de caisse se saisissent de leurs connaissances, compétences et instruments comptables pour se rendre visibles dans l’organisation et dévier des normes de genre auxquelles elles sont assignées.

Jury

Directeurs de recherche :

  • Mme Claire DAMBRIN,
    Professeure, ESCP Business School

Rapporteurs :

  • Mme Caroline LAMBERT,
    Professeure, HEC Montréal
  • Mme Frédérique PIGEYRE,
    Professeure du CNAM, titulaire de la chaire genre, mixité, égalité femmes-hommes

Suffragants :

  • M. Yves GENDRON, Professeur, Université de Laval (Québec)
    Professeur, Université de Laval (Québec)
  • Mme Iona LUPU,
    Professeure Associée, ESSEC Business School
  • Mme Hélène SUBREMON,
    Directrice Expérience Collaborateur, Saint-Gobain Distribution France

Campus

Paris

Voir aussi

Effect of consumption-context and product attributes on social value perception of luxury clothes for Indian female consumers.

News 29/06/2020

Thesis Defense

Effect of consumption-context and product attributes on social value perception of luxury clothes for Indian female consumers.

This study conducted among young Indian females, sheds light on the importance of consumption-context and apparel attributes in determining the social value perception of a luxury dress.

Paris
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';void 0!==x&&!1!==x&&0==D&&L>x&&(o.after(O),$(document).off("click",".press-btn").on("click",".press-btn",function(e){e.preventDefault();var a=$(this),n=a.attr("aria-index"),r=$('[excel][aria-index="'+n+'"]'),i=a.attr("data-pager"),o=r.attr("limit"),s=o*(i-1),c=o*i,l=a.attr("data-items"),u=$('[excel][aria-index="'+n+'"] > *').length,d=r.attr("limit");a.attr("data-pager",parseInt(i)+1),t(r,s,c),u+parseInt(d)>=l&&a.remove()})),void 0!==x&&!1!==x&&void 0!==D&&!1!==D&&(k=function(t,e,a){return t=t.slice(e,a)}(k,D,x)),o.append(k).promise().done(function(){$("[excel] .cell").each(function(){var t=$(this).html();t=t.replace("|","
"),$(this).html(t)})})},g.send()})}function e(t){var e=t.split("/");return 1*(e[2]+e[1]+e[0])}function a(t,a,n){return t.sort(function(t,r){return t=e(t[a]),r=e(r[a]),"DESC"===n?t>r?1:tr?-1:0})}$("[excel]").length>0&&$.when($.getScript("https://cdnjs.cloudflare.com/ajax/libs/xlsx/0.14.0/xlsx.full.min.js"),$.getScript("https://cdnjs.cloudflare.com/ajax/libs/mustache.js/3.0.0/mustache.min.js"),$.Deferred(function(t){$(t.resolve)})).done(function(){t()})} //Youtube souncloud if ($('[playlist-youtube]').length > 0 || $('[playlist-soundcloud]').length > 0 ) { $.when( $.getScript( "https://cdnjs.cloudflare.com/ajax/libs/malihu-custom-scrollbar-plugin/3.1.5/jquery.mCustomScrollbar.min.js" ), $.getScript( "https://cdnjs.cloudflare.com/ajax/libs/jqueryui/1.11.4/jquery-ui.min.js" ), $.Deferred(function( deferred ){ $( deferred.resolve ); }) ).done(function(){ //$('head').append(''); youtube(); soundCloud(); }); } // Youtube function youtube() { var y_list=$("[playlist-youtube]"),y_key="AIzaSyAQlhYoXcbGNmazwKkx80xlLyXZF70oOT8",v_date="",v_Id="";y_list.each(function(){var t=$(this),a=t.attr("playlist-youtube"),e=t.attr("number"),i=t.attr("item"),s="";function d(s){var d=s;$.get("https://www.googleapis.com/youtube/v3/playlistItems",{part:"snippet",maxResults:e,order:"videoCount",pageToken:d,playlistId:a,key:y_key},function(s){s.pageInfo.totalResults;var d=$("[data-items]",t),l=$("[data-pager]",t);d.attr("data-items",s.pageInfo.totalResults),l.attr("data-pager",s.nextPageToken);$(".grid > div",t).length;s.pageInfo.totalResults<=e&&$(".bottom-listing button",t).remove(),$.each(s.items,function(e,s){!function(e){$.get("https://www.googleapis.com/youtube/v3/videos",{part:"snippet",id:e,key:y_key},function(s){var d=[];v_date=s.items[0].snippet.publishedAt,v_date=jQuery.datepicker.formatDate("dd/mm/yy",new Date(v_date)),v_title=s.items[0].snippet.title,v_descr=s.items[0].snippet.description,v_lang=s.items[0].snippet.defaultAudioLanguage,"fr"===v_lang||void 0===v_lang?v_lang="in French":"en-US"===v_lang&&(v_lang="in English"),s='
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'+v_title+'

['+v_lang+']
'+v_descr+"
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'),d(s),$(".bottom-listing button",t).click(function(){s=$(this).attr("data-pager"),$(this).attr("data-loaded",parseInt($(this).attr("data-loaded"))+1),loaded=$(this).attr("data-loaded"),$(this).attr("data-items")<=loaded*e&&$(this).remove(),d(s)})}); } //soundcloud function soundCloud() { var s_list=$("[playlist-soundcloud]");s_list.each(function(){var t=$(this),l=t.attr("item"),s=t.attr("number"),u=t.attr("playlist-soundcloud");s_key="htuiRd1JP11Ww0X72T1C3g",null==s&&(s=3),soundcloud(u,t,s,l,1)}); } function soundcloud(play_list , s_this ,s_numb,s_item, p_number, btn) { var pF=s_numb*p_number,pD=s_numb*(p_number-1);if(!0!==btn)var result='
';else result="";$.getScript("https://connect.soundcloud.com/sdk/sdk-3.3.0.js",function(){SC.initialize({client_id:s_key}),SC.get("/playlists/"+play_list).then(function(s){var t=s.tracks.slice(pD,pF),e=s.permalink_url,i=s.track_count;t.forEach(function(s){var t=s.title,i=s.artwork_url,l=(s.stream_url,s_key,s.description),a=jQuery.datepicker.formatDate("dd/mm/yy",new Date(s.created_at)),c=(s.permalink_url,s.id),r=s.tag_list;s.waveform_url;if(i=null==i?"http://www.escpeurope.eu/sites/default/files/inline-images/Logos/logotype-ESCP-Europe-only.png":i.replace("-large","-t500x500"),r.toLowerCase().search(new RegExp("\\english\\b"))>=0)var o="English";else o="French";null!=l&&""!==l||(l="No description."),result+='
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'+t+'

[in '+o+']
'+l+"
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',btnc=".js-close-popup",time=0,body=$("body"),js=$(".js-popup");js.each(function(){var a=$(this).find("iframe"),t=a.attr("src");a.length>0&&-1!==t.indexOf("youtube")&&(-1!==t.indexOf("?")?a.attr("src",t+"&enablejsapi=1"):a.attr("src",t+"?enablejsapi=1"))}),$(document).on("click",link,function(a){a.preventDefault();var t=$(this),e=t.attr("href"),s=$(e),l=t.attr("btn-bg-color"),o=t.attr("content-bg-color");null!=l&&void 0!=l||(l="#240085"),null!=o&&void 0!=o||(o="h-bg-white");var n='';body.addClass("no-scroll"),"wrapped"!=s.attr("aria-inner")&&s.wrapInner('
').attr("aria-inner","wrapped"),(s.hasClass("js-slide-right")||s.hasClass("js-slide-left"))&&s.addClass(o),0==$(".backdrop").length&&$("body").append(back),0==$(".js-close-popup",s).length&&s.prepend(n),"close"!=s.attr("aria-label")&&null!=s.attr("aria-label")&&void 0!=s.attr("aria-label")||(s.fadeIn(),s.attr("aria-label","open"))}),$(document).on("click",btnc,function(a){a.preventDefault();var t=$(this).attr("aria-controls"),e=$(t);$(t+" iframe").length>0&&$(t+" iframe")[0].contentWindow.postMessage('{"event":"command","func":"pauseVideo","args":""}',"*"),time=e.hasClass("js-slide-right")||e.hasClass("js-slide-left")?900:0,e.attr("aria-label","close"),e.stop(!0,!0).delay(time).fadeOut(100,function(){$("body .backdrop").remove(),$("body").removeClass("no-scroll")})}); } // End });