Yves Gendron
Biographic Data
| ID | 1315191 |
|---|---|
| NAME | Yves Gendron |
| GIVEN NAMES | Yves |
| FAMILY NAME | Gendron |
| SIGNATURE | GENDRON Y |
| AFFILIATIONS | Université Laval |
| ORCID | 0000-0002-7414-7764 |
| VERIFIED | Yes |
| TOTAL WORKS | 12 |
| TOTAL CITATIONS | 1 |
| AUTHOR COUNT | 12 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2005 |
| LATEST PUBLICATION YEAR | 2024 |
| H-INDEX | 1 |
The Riskification of Internal Auditors’ Ethical Deliberation
What ethical challenges do internal auditors (IAs) encounter in their professional role, and how do they navigate these hurdles, especially when weaving risks into their ethical judgments? Anchored in philosophical concepts distinguishing norms from values, and the notion that risk is intrinsically moral, this research delves into interviews of 33 Canadian public sector IAs across various government strata. This primary data are enriched by insig…
Developing Ethical Sensitivity in Future Accounting Practitioners
Getting Back to Basics
This paper investigates the dynamics of complexity and expertise in the context of compensation committees (ccs). Drawing on semi-structured interviews, mostly with cc members and consultants, we bring to light two axes of subordination that impact the mindset of corporate governance participants, and may ultimately undermine directors’ degree of accountability to shareholders. The first axis involves cc members’ subordination to consultant exper…
The Show Must go on! Legitimization Processes Surrounding Certified Fraud Examiners’ Claim to Expertise
This article investigates how the Association of Certified Fraud Examiners (ACFE) sought to gain legitimacy among its members as a group possessing expertise in the prevention and detection of fraud. Using theoretical concepts devised by Goffman [1959. The presentation of self in everyday life. Garden City, NY: Doubleday] about performance and impression management, the ACFE’s performance is studied from the perspective of the show put on by the …
From emotionality to the cultivation of employability
Desingularization and Dequalification
Although some authors highlight the benefits of journal rankings, previous research is often highly critical of them, insinuating that they can lead to desingularization of academic journals (i.e. their impoverishment and standardization) and dequalification of researchers (i.e. a weakening of researchers’ ability to evaluate academic research). However, as very few authors have empirically assessed these presumptions, we aim to address this gap …
Creating Space for an Alternative Discourse in the Context of Neoliberal Hegemony
This article contributes to a better understanding of how to create space for an alternative discourse, despite increased dominance of neoliberal ideas (particularly as sustained by donor control). In a detailed case study, we show how an international non-governmental organization (NGO) endeavors to build a reputation of expertise centered on the dynamic adaptation of the market and participatory (i.e., grassroots, solidarity-focused) discourses…
The Construction of Risk Management Credibility Within Corporate Boardrooms
Despite various corporate collapses over the last decades, risk management is increasingly influential across organizations worldwide, as if the apparatus’ credibility was impermeable to scandals that, from critical angles, cast doubt on its efficacy. Relying on a cultural perspective of analysis highlighting the range of social processes that protect prevailing institutions’ legitimacy from aberrations, we examined the sense-making approaches em…
Ifrs
This paper questions the ideal of comparability, which is often mobilized by standard setters when justifying new – or ‘improvement’ to existing – accounting standards. The target of our analysis is constituted by the thoughts of sophisticated users of financial statements when reflecting about International Financial Reporting Standards (IFRS) implementation in Europe. Drawing on the work of Mary Douglas on purity and Michel Foucault on docility…
Auditors as modern pharmakoi
Constituting the Academic Performer
Journal rankings and performance measurement schemes tend to become increasingly influential within many fields of research, thereby consolidating the prevalence of performativity on the life and research endeavours of many academics. The latter are nowadays often pressured to publish in ‘top’ journals to ensure they have a displayable level of performance. Drawing from literature on identity, this paper introduces and details the construction of…
On interdisciplinary movements
This paper seeks to better understand interdisciplinary movements in the making. Our investigation focuses on the processes through which a network of support surrounding Michel Foucault's ideas originally developed in the sociological and organizational stream of accounting research. Drawing on the sociology of translation, we first examine how a network of support emerged around the journal Accounting, Organizations and Society (AOS), which is …
Creating Space for an Alternative Discourse in the Context of Neoliberal Hegemony
This article contributes to a better understanding of how to create space for an alternative discourse, despite increased dominance of neoliberal ideas (particularly as sustained by donor control). In a detailed case study, we show how an international non-governmental organization (NGO) endeavors to build a reputation of expertise centered on the dynamic adaptation of the market and participatory (i.e., grassroots, solidarity-focused) discourses…
On interdisciplinary movements
This paper seeks to better understand interdisciplinary movements in the making. Our investigation focuses on the processes through which a network of support surrounding Michel Foucault's ideas originally developed in the sociological and organizational stream of accounting research. Drawing on the sociology of translation, we first examine how a network of support emerged around the journal Accounting, Organizations and Society (AOS), which is …
Constituting the Academic Performer
Journal rankings and performance measurement schemes tend to become increasingly influential within many fields of research, thereby consolidating the prevalence of performativity on the life and research endeavours of many academics. The latter are nowadays often pressured to publish in ‘top’ journals to ensure they have a displayable level of performance. Drawing from literature on identity, this paper introduces and details the construction of…
Auditors as modern pharmakoi
Ifrs
This paper questions the ideal of comparability, which is often mobilized by standard setters when justifying new – or ‘improvement’ to existing – accounting standards. The target of our analysis is constituted by the thoughts of sophisticated users of financial statements when reflecting about International Financial Reporting Standards (IFRS) implementation in Europe. Drawing on the work of Mary Douglas on purity and Michel Foucault on docility…
The Construction of Risk Management Credibility Within Corporate Boardrooms
Despite various corporate collapses over the last decades, risk management is increasingly influential across organizations worldwide, as if the apparatus’ credibility was impermeable to scandals that, from critical angles, cast doubt on its efficacy. Relying on a cultural perspective of analysis highlighting the range of social processes that protect prevailing institutions’ legitimacy from aberrations, we examined the sense-making approaches em…
From emotionality to the cultivation of employability
Desingularization and Dequalification
Although some authors highlight the benefits of journal rankings, previous research is often highly critical of them, insinuating that they can lead to desingularization of academic journals (i.e. their impoverishment and standardization) and dequalification of researchers (i.e. a weakening of researchers’ ability to evaluate academic research). However, as very few authors have empirically assessed these presumptions, we aim to address this gap …
Creating Space for an Alternative Discourse in the Context of Neoliberal Hegemony
This article contributes to a better understanding of how to create space for an alternative discourse, despite increased dominance of neoliberal ideas (particularly as sustained by donor control). In a detailed case study, we show how an international non-governmental organization (NGO) endeavors to build a reputation of expertise centered on the dynamic adaptation of the market and participatory (i.e., grassroots, solidarity-focused) discourses…
The Show Must go on! Legitimization Processes Surrounding Certified Fraud Examiners’ Claim to Expertise
This article investigates how the Association of Certified Fraud Examiners (ACFE) sought to gain legitimacy among its members as a group possessing expertise in the prevention and detection of fraud. Using theoretical concepts devised by Goffman [1959. The presentation of self in everyday life. Garden City, NY: Doubleday] about performance and impression management, the ACFE’s performance is studied from the perspective of the show put on by the …
Getting Back to Basics
This paper investigates the dynamics of complexity and expertise in the context of compensation committees (ccs). Drawing on semi-structured interviews, mostly with cc members and consultants, we bring to light two axes of subordination that impact the mindset of corporate governance participants, and may ultimately undermine directors’ degree of accountability to shareholders. The first axis involves cc members’ subordination to consultant exper…
Developing Ethical Sensitivity in Future Accounting Practitioners
The Riskification of Internal Auditors’ Ethical Deliberation
What ethical challenges do internal auditors (IAs) encounter in their professional role, and how do they navigate these hurdles, especially when weaving risks into their ethical judgments? Anchored in philosophical concepts distinguishing norms from values, and the notion that risk is intrinsically moral, this research delves into interviews of 33 Canadian public sector IAs across various government strata. This primary data are enriched by insig…
Political science (12 works) · Law (10 works) · Sociology (10 works) · Public relations (9 works) · Accounting (6 works) · Business (6 works) · Economics (6 works) · Psychology (6 works) · Management and Organizational Studies (5 works) · Social Psychology (5 works)