Isabelle Pignatel and Alistair Brown
This paper aims to examine the contribution made to climate change issues by the élite French accounting journals of La Revue Francophone de Comptabilité and Comptabilité…
Abstract
Purpose
This paper aims to examine the contribution made to climate change issues by the élite French accounting journals of La Revue Francophone de Comptabilité and Comptabilité, Contrôle, Audit, for the period 2000‐2005.
Design/methodology/approach
The climate change contributions made by top French to top Anglo‐Saxon journals are compared.
Findings
While Anglo Saxon élite journals place the natural environment outside the fold of the élite accounting academia, French élite accounting organs infuse climate change issues with subtle motives and meanings, providing symbolic power to a plethora of communicators who want to show that accounting can respond to the global environmental risks caused by human problems.
Originality/value
Stress is placed on the fact that Anglo‐Saxon accounting academics approve and endorse the present system of accounting journal ranking. It does not rank France's top journals very highly and makes no room for discourses outside the mainstream.
Details
Keywords
The early literature on specific networks of non‐executive directors has shown that directors are both information sources and have specific competences. The focus of this paper…
Abstract
Purpose
The early literature on specific networks of non‐executive directors has shown that directors are both information sources and have specific competences. The focus of this paper is to study the specialization of directors with multiple mandates. Is the information held by directors specific in terms of geographical areas or industrial sectors?
Design/methodology/approach
The Dafsalien database is used for the year 2003 on the 500 largest French groups. For each member of a sub‐group referred to as the “inner circle”, it was determined whether their mandates were held in French or foreign entities, and in which business sector.
Findings
Geographical specialization could not be validated, but industrial specialization is proven. Boards are made up of industry specialists and those groups benefit from a clear experience curve.
Practical implications
This paper brings a new approach to the analysis of directors' networks.
Originality/value
The paper questions the relevance of the quest for independent directors and the limitation of mandates. On one hand directors with multiple mandates do bring an added value to boards; on the other hand their presence is limited by law and regulation. Should regulation on corporate governance lay down unrealistic rules or combine with business reality?