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Article
Publication date: 18 May 2010

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

431

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

EuroMed Journal of Business, vol. 5 no. 1
Type: Research Article
ISSN: 1450-2194

Keywords

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Article
Publication date: 16 May 2008

Isabelle Pignatel

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…

238

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?

Details

EuroMed Journal of Business, vol. 3 no. 1
Type: Research Article
ISSN: 1450-2194

Keywords

Available. Content available
Article
Publication date: 16 May 2008

Demetris Vrontis and Petros Lois

359

Abstract

Details

EuroMed Journal of Business, vol. 3 no. 1
Type: Research Article
ISSN: 1450-2194

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