Business as a pretext? Managing social-economic tensions on a social enterprise’s websites

Abstract

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La gestion des tensions organisationnelles dans les coopératives multisociétaires à vocation sociale : le cas d’une Société Coopérative d’Intérêt Collectif dans le secteur du logement social

“…Les tensions sont des inconforts résultant de conflits d'idées, de principes ou d'actions (Michaud, 2013). Elles sont la conséquence des contradictions et de leur tentative de résolution (Guedri, Zied et al, 2014), les contradictions étant définies comme des principes ayant des effets opposés qui coexistent (Ford et Ford, 1994).…”

“…Les recherches récentes sur ces organisations montrent l'importance des tensions qui s'exercent en leur sein. Les tensions peuvent être définies comme des inconforts résultant de conflits d'idées, de principes ou d'actions (Michaud, 2013). Un certain nombre de chercheurs articulent la question des tensions et l'analyse des entreprises sociales d'un point de vue théorique (Smith et al, 2013;Nwankwo, Tracey et Phillips, 2007).…”

Rethinking hybrids’ challenges: the case of French mutual insurance companies

“…Websites were the ideal source of data for the purposes of this study as they are "an intentional act of communication that signifies an organization in its multiple facets to its multiple publics" (Esrock & Leichty, 2000: 329-30). Specifically, beyond legal, economic and governance-related information, corporate websites give insights into the organization's identity and stated mission (Biloslavo & Trnavčevič, 2009;Coupland, 2005) and s i g n a l " w h i c h i s s u e s a c o m p a n y h o l d s a s s t r a t e g i c a l l y important" (Lehtimäki, Kujla & Rehbein, 2005: 686;Michaud, 2013). Overall, in addition to providing the elements necessary to build the analysis, they also favor comparability.…”

Cost Accounting and Analysis for the Creation of an Enterprise Website

“…The order in which an entity's website is accounted for and the cost of creating and maintaining it has its characteristics, depending on whether such an entity is recognized as an intangible asset or not. At present, the current regulatory framework for accounting for intangible assets does not take into account the specific features of websites as management entities, which necessitates the development of proposals to improve their accounting, taking into account the standards of international financial reporting standards and leading accounting practices in this field [7][8].…”