Les normes comptables comme institution du capitalisme. Une analyse du passage aux normes IFRS en Europe à partir de 2005

In 2002, the European Union changed direction from its past efforts to harmonise European accounting systems and turned instead to a subcontractor, requiring listed European companies to adopt accounting standards drawn up by a private London-based organisation, the IASB (International Accounting Standards Board), which had until then had no public mandate. This decision was all the more significant because the EU has no institutional means of control over the IASB, although it was the first geographical group to decide to impose these standards on its businesses. IASB standards are rooted in the “anglo-saxon” tradition of standardisation for the financial markets, and the view of the enterprise they promote diverges from the accounting traditions of continental European capitalism. This article shows how the new standards are transforming the concept of enterprise, and examines the span of factors that brought about what is a major institutional change for European capitalism. — Special issue: New patterns of institutions.     

MEANINGFUL REGRESSION AND ASSOCIATION MODELS FOR CLUSTERED ORDINAL DATA

Many proposed methods for analyzing clustered ordinal data focus on the regression model and consider the association structure within a cluster as a nuisance. However, the association structure is often of equal interest—for example, temporal association in longitudinal studies and association between responses to similar questions in a survey. We discuss the use, appropriateness, and interpretability of various latent variable and Markov models for the association structure and propose a new structure that exploits the ordinality of the response. The models are illustrated with a study concerning opinions regarding government spending and an analysis of stability and change in teenage marijuana use over time, where we reveal different behavioral patterns for boys and girls through a comprehensive investigation of individual response profiles.     

中国文化下的禀性匹配模型

东西方文化维度的不同决定了组织中激励的方式各有差异。研究具有中国文化特质的“关系”与“面子”,理解“自我概念”“角色完成”“领导者的责任”“长期目标”“和谐关系”“满足感与平等感”等具体概念的东西方差异,建立修改后的综合分析模型,该模型表明虽然禀性匹配对于西方文化背景下的工作激励过程很重要,但在中国的领导者与员工之间,“关系”和“面子”更为重要。     

Comparing Networks Across Space and Time, Size and Species

We describe and illustrate methodology for comparing networks from diverse settings. Our empirical base consists of 42 networks from four kinds of species (humans, nonhuman primates, nonprimate mammals, and birds) and covering distinct types of relations such as influence, grooming, and agonistic encounters. The general problem is to determine whether networks are similarly structured despite their surface differences. The methodology we propose is generally applicable to the characterization and comparison of network–level social structures across multiple settings, such as different organizations, communities, or social groups, and to the examination of sources of variability in network structure. We first fit a p^* model (Wasserman and Pattison 1996) to each network to obtain estimates for effects of six structural properties on the probability of the graph. We then calculate predicted tie probabilities for each network, using both its own parameter estimates and the estimates from every other network in the collection. Comparison is based on the similarity between sets of predicted tie probabilities. We then use correspondence analysis to represent the similarities among all 42 networks and interpret the resulting configuration using information about the species and relations involved. Results show that similarities among the networks are due more to the kind of relation than to the kind of animal.