Pour une approche sociologique de la comptabilité Réflexions à partir de la réforme comptable chinoise

Based on research on state-run companies in China, the reform of Chinese accountancy is examined so as to show the advantages of a sociological approach to accounting. How can bookkeeping interest sociologists? First of all, it has come out of struggles between various parties and addresses social issues. Secondly, it conveys models of reality, in particular of what is and is not a firm. Thirdly, it produces history in that it shapes economic practices and expectations. Finally, there is a high degree of coherence between the bookkeeping system, the form of a firm, the operation of the economy and the management of social questions. These various points turn accountancy into a legitimate subject of study for sociology and provide an interesting approach to analyzing broader phenomena and processes.     

Les ajustements de la technique médicale face aux règles de droit

During the 1990s, partly as a result of accusations of medical malpractice, doctors’ obligations were reinforced; and patients’ rights, recognized. In a lawsuit brought on the grounds of liability, the doctor and his/her qualifications are accused; and the doctor's identity and sense of professional honor, affected. This has serious risks for medical practices and, more broadly, medicine. This research based on interviews with doctors shows that the specialty, type of practice and nature of the establishment expose doctors to more or fewer risks and thus partly determine how they adjust techniques to cope with the risks of a lawsuit. The professional identity (including the values and practices to which interviewees referred) and the consciousness of their symbolic status (related to the place and type of practice) are keys for understanding practitioners’ behaviors. Assuming that a doctor's sense of professional identity is shaped by his/her sense of responsibility, relations with patients and concern for achievement, it is hypothesized that these three dimensions and their possible combinations explain the adjustments, or lack thereof, made by doctors.     

Crise de la rationalité industrielle et transformations de la prescription. Une étude de cas

Studies of industrial rationality should be reconsidered given the thoroughgoing changes under way. We have switched from a Taylorist rationality based on Scientific Management, which claimed to fit production into a single viewpoint, to a dissemination of the sources of the directions to be followed and an overall destabilization of any attempt at rationalization, and as a consequence, to a looser sense of rationality even among engineers. But this does not at all benefit wage-earners. Often without bearings, they have to cope with instructions; but have a harder time doing so whenever their organization provides them with few tools for coping and whenever the instructions, or part of them, are contradictory.     

Qualité des produits alimentaires et marques de filières

Brands have recently cropped up in the distribution of fresh produce - a phenomenon closely linked to food and health crises in the past few years. Public authorities have been creating new control and monitoring procedures, tightening regulations on production and modifying regulations about official labels of quality. Meanwhile, retailers have been adopting new strategies for segmenting supply. How does this affect the supply of produce to consumers? How does it modify relations between producers and distributors? Under what conditions do these parties have an interest in complying? How do these segmentation strategies interact with the policies advocated by public officials and affect the raising of standards for a “minimum quality”? - Special issue on Agriculture and food.     

Les régimes de production des connaissances de la sélection animale. Ontologies,mesures, formes de régulation

This paper analyses the co-production of knowledge and socio-economic order in animal breeding. Is it possible to historicise analyses of the actor-network theory (ANT) and to show forms of pairing between knowledge production and sociopolitical order typical of a given historical period? Symmetrically, in an approach based on regimes of knowledge, how do we account for the differences that remain over a given period? Drawing on the differences in the exploitation of animal genetics in three production sectors (beef, pork, chicken), this paper analyses the diversity of the composition of the socio-(bio)technical methods of animal selection and the mechanisms for stabilising these methods. It also explains the relations with factors whose forms of existence do not depend only on local arrangements. In this way, one can move from local heterogeneous agencements to regimes of knowledge.     

Le traitement syndical du racisme et de l'insécurité dans une entreprise de transports urbains

On-the-job racism is studied in the case of a public transportation firm that has to cope with insecurity in an urban area. In this company, the labor union has related security and racism in order to definitively integrate young persons hired to do “mediation work”. Eliminating this work from the list of jobs has had two positive effects; it avoids the risk of an “ethnic professionalization” and grants legitimacy to the relational know-how linked to the origins of young wage-earners. The option of labor union members in the firm did curb the escalation of conflicts between transportation personnel and young people in housing projects.     

L’adaptation des modèles de production dans les pays émergents L’exemple de l’industrie automobile en Argentine

How to test for the existence of a new model of production based on the firm lending an ear to customer demands and valuing the individual and collective intelligence of its work force? The facts for putting this model to the test of reality come from an analysis of two Argentinean automobile-makers, subsidiaries of Toyota and Volkswagen. Various aspects of their organization policy provide evidence of their capacity for making adaptations by “hybridizing” the parent firm’s model with the rationales inherent in the network of local actors (suppliers and labor unions, in particular). These firms are open systems with a narrow margin of maneuver. — Special issue: Latin America.     

Le temps du remue-ménage. Conditions d'emploi et de travail de femmes de chambre

It is now admitted that part-time work is a signal of inequality between the sexes, in both work and family. By focusing on cleavages among women, an analysis is made of how worktime and the company’s position as a subcontractor combine so as to produce inequality among wage-earners by assigning them heterogeneous statuses and thus forcing some of them to cope with precarious working, employment and living conditions. This study of the working and employment conditions of chamber maids in France focuses on those who work part or full-time in cleaning companies under contract with other firms. Inside this rather unskilled group of women, part-time work stresses the differences produced by subcontracting and worsens the inequality between stable, full-time employees and the women subcontracted at part-time who do the same job. These cleavages set off a strike among these part-time workers. Analyzing this labor dispute has shed light on the social relations running through the firm and on invisible issues in work and employment for these women with jobs in the shadows.     

« Adieu les artistes, here are the managers » : les réformes managériales au sein de la DG Développement de la Commission européenne

The managerial reform of the European Commission's DG Development-formerly DG8-started in the 1990s. Placed in a historical perspective, this reform is seen as the temporary outcome of a long process for bureaucratizing an institution marked, since its origins, by the pervasiveness of patronage. The sociology of the principal parties involved in the DG8 and their changing coalitions are linked to the powers and instruments successively used to establish this institution's authority and legitimacy and to professionalize its procedures for allocating aid to countries in Africa, the Caribbean Basin and the Pacific. Light is shed on this incomplete bureaucratization, punctuated by successive expansions of the EU, as new member-states have sought to rationalize the DG's operations in order to better control it.     

Gérer la qualité de l’eau : singularisation, évaluation et régime de gouvernement

The April-June 2002 issue of Sociologie du Travail opened its pages for a discussion of the question of quality. Authors highlighted two mechanisms: “identification/singularization” (a sociotechnical process of co-constructing the quality of goods and services) and evaluation (a process of building up confidence so as to do away with uncertainty about the quality of goods and services). Can these two processes be analyzed together? If so, how to understand their interactions? As the example of managing the water supply and wastewater shows, jointly analyzing these two processes helps us understand the work of “qualification/requalification”. The relation between singularization and evaluation is clarified by introducing the notion of a “regime of government”.     

Arrangement institutionnel et fonctionnement du marché du travail. Le cas de la chasse de tête

Do head hunters firms improve the matching process, and therefore contribute to the efficiency of the labour market of top executives? Far from being a passive vector, on one hand they contribute to shape companies' specific demand; on the other hand, they initiate the supply of candidates resorting to their networks. Head hunters implement idiosyncratic categories of evaluation in order to fit as well as possible both parties' preferences. If such a type of transaction reduces information costs, it nevertheless produces distortions with regard to the market efficiency. It introduces a bias in favour of mobility between identical jobs (in terms of occupation and industry) and therefore participates to the labour market segmentation, which impedes substitution mechanisms. As a consequence, they contribute to the inflationary pressures that characterise the top executives' labour market. — Special issue: New patterns of institutions.     

La validation des acquis de l’expérience est-elle un moyen de reconnaissance du travail ?

Based on a survey conducted in 15 firms, associations or occupations where work-based experiences were being validated under the terms of a law that entered the French Labor Code in 2002, questions are raised about this process and its capacity for obtaining more recognition for the work done by wage-earners. After identifying four distinct employer rationales for implementing validation, the channels favoring the obtainment of such recognition are examined when this procedure is actually applied inside firms. Putting one's job into words is a powerful means for making it visible; and the opportunity to face colleagues is an occasion for reinforcing an occupational identity. Nonetheless, validation has little effect on pay, and what is being validated is often ambiguous. Employers’ and wage-earners’ contrasting views reveal how difficult it is to obtain recognition of the work performed. This process has opened the way to changing this in the framework of procedures negotiated, in particular, with labor unions.     

Un atelier d’écriture internationale : l’OCDE au travail. Éléments de sociologie de la forme « rapport »

The writing of a “transversal” report on employment at the OECD is examined by focusing not on the finished product but, instead, on the drafting of the report. This approach allows for exploring the dynamics of power at work inside the OECD. It opens toward broader considerations about how this type of international organization produces knowledge in economics and weaves relations, throughout the long process of drafting the report, with those who requested it. This article analyzes how economic issues are assembled through a succession of intermediate studies and reshaped through an asymmetrical competition between services. By making visible the process of constructing the position of “institutional author”, this analysis repositions on new grounds the problem of “influence”, which usually arises in organizations of this sort.     

Le télétravail des cadres : entre suractivité et apprentissage de nouvelles temporalités

Telework is often considered to be a means for making life at work and at home more compatible. Why do some wage-earners, in particular white-collar employees, choose it? Do they actually make a choice or simply adopt a solution “for want of anything better” in an organizational context with its limitations? In this case, what factors do they weigh against each other? Once they have opted for telework, how do these white collars manage to adjust their occupational and family lives? Is their aspiration to improve the balance between the two satisfied? Or do they run up against unexpected difficulties? Answers to these questions come out of two studies conducted among white-collar employees in different sorts of telework. Given the absence of institutional regulations governing the relation between life at home and at work, telework, far from leading to a more balanced life, jeopardizes the organization’s collective efficiency.     

Les apories de la solidarité familiale Contribution à la sociologie des configurations de justice entre les familles et l’État, dans le cas français

Despite its many meanings, “solidarity” has once again become current in French to describe macro as well as microsocial relations. Social relations in and outside the family have not always been understood as instances of solidarity. But is this solidarity the same as the one established by the welfare state? Forms of family solidarity that have risen in esteem over the past two decades are “deconstructed”. The conditions for family solidarity are examined; and conceptual paradoxes, described. This approach suggests that family solidarity, as this concept is normally used, mixes together several systems of justice that should be clearly distinguished, especially if we want to put this phrase to a judicious social use.     

Privatisation des télécommunications et relations de travail en Amérique latine

This article deals with the privatization of telecommunications in the three largest Latin American countries, Argentina, Brazil and Mexico. Labor unions have strongly affected the way telecommunications have been privatized in Latin America and its timing, but they have not been able to keep their traditional influence from waning. Comparing Argentina and Mexico brings to light opposite models of labor relations based, for the one, on the denationalization of management and loss of guaranteed jobs for wage-earners and, for the other, on the maintenance of control over telecommunications by local entrepreneurs and the preservation of guaranteed employment. The more recent privatization implemented in Brazil has fueled debate about the consequences on collective action in an era of open-market telecommunications. — Special issue: Latin America.     

Services publics et fractures de la ville. La « pensée publique » entre diversité, éclatement et souci du rapprochement

This review of publications, mostly written during the 1990s, examines the links between scientific expertise and public (in the first place central) authorities’ priorities with regard to public services in urban areas in France. The relations between “public services” and the “city” refer to a many-sided reality at the center of specialized discussions that do not lend themselves to generalization. The relations between these two subjects can be seen from three angles: the territorial supply of services; their relations with the environment; and the norms for thinking about and justifying the changes under way. Regardless of the angle chosen, three themes can be identified in talk about public services and urban areas: diversity, fragmentation and proximity. The publications examined in this review represent a mixture of heterogeneous studies, more or less dependent on requests from public institutions. These variable and varying requests provide evidence of the state’s hesitations about how to cope with social and urban changes.     

Le marché comme rencontre d’activités de régulation : initiatives et innovations dans l’approvisionnement bio et local de la restauration collective

How to apply Jean-Daniel Reynaud's theory of social regulation to market relations? When applied to the results drawn from fieldwork on the supplying of organic and local produce to catering businesses serving public institutions in France, this grid of analysis shows that organizing this supply chain involves many activities of regulation. An explanation is provided about how hard existing regulations make it to search for local produce. Two contrasting cases show the degree to which the parties involved can skirt around existing regulations and also, use certain regulations to construct new ones. The innovative regulations that enter into application are qualified as being “joint”, since they stem from the efforts of the parties in catering and in agriculture to agree about how to organize transactions, which had previously been done through the work of market middlemen. In that case, instead of reasoning in terms of a pre-existing supply and demand, we have to understand how supply and demand gradually take shape through the process of working out regulations.     

La contingence et le travail de conception. Définir,organiser, délibérer

The activity of a design office consists in producing plans for things that do not yet exist. If, through poor management, the designers fail to anticipate accurately what the product will be, work will be inappropriately allocated and divided. Given the uncertain nature of the activity and the outcome, designers are simultaneously involved in the process of producing technical solutions, a process of organisation — through constant reallocation of tasks — and a political process of ironing out disagreements — through the exploration of multiple heterogeneous possibilities.