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Dictionary of management

Dictionary of management
03:25

What is accrual-based cash management?

Accrual accounting, which applies to commercial businesses, requires that all commitments made or received during a given financial year be recorded in that year, regardless of the actual payment date. Thus, it is not the payment or cash collection that determines the recognition of expenses and revenues for the year, which explains the differences between cash flow and accounting profit.
BASSIN Claire - iaelyon School of Management |
  • Management Dictionary
  • Accounting and editing
03:49

What is auditing?

Statutory audit involves having an entity’s financial statements certified by an independent external firm. The audit team conducts checks, tailored to the specific characteristics of the audited entity, to identify any material misstatements in the accounts. At the end of the audit engagement, the team will either certify that the financial statements are true and fair, or, on the contrary, refuse to certify them if significant irregularities have been found.
BASSIN Claire - iaelyon School of Management |
  • Management Dictionary
  • Accounting and editing
03:15

What is the employment protection plan?

These innovations have radically changed the way workforce adjustments are approached. The Employment Protection Plan once again becomes the hallmark of companies facing economic difficulties, unable to anticipate and engage in ongoing social dialogue about their transformations.
NOEL Florent - |
  • Management Dictionary
  • Human Resources Management
02:52

What is profit sharing?

It remains that profit-sharing constitutes an interesting way to pacify social relations and to establish a dialogue on the company's priorities, making compensation a win-win negotiation topic.
NOEL Florent - |
  • Management Dictionary
  • Human Resources Management
03:20

What is the annual performance review?

For these reasons, the risk is that the annual review becomes a somewhat outdated practice, performed ritualistically just to please HR. However, many companies are evolving this process by multiplying the exercises: giving feedback whenever necessary and involving various stakeholders, discussing compensation once a year, talking about training at the start of a project…
NOEL Florent - |
  • Management Dictionary
  • Human Resources Management
03:25

What is bureaucracy?

The term "bureaucracy" has become quite pejorative, but its principles can still be found under other names: quality management, reengineering, workflow. Bureaucracy hides behind management software, employee training, and other initiatives aimed at standardizing work processes.
NOEL Florent - |
  • Management Dictionary
  • Organizational Theory
03:03

What is autonomy?

If we combine these different dimensions, we see that behind the notion of autonomy emerges a new way of thinking about work — one that differs from subordinated labor or work seen merely as a "factor of production." Between prescribed work and real work, between granted autonomy and earned autonomy, between freedom and social constraints, a new approach to management is emerging: moving away from constraint to allow employees to propose initiatives, as long as their proposals create value for the organization. Ultimately, the goal is to develop and harness their expertise in the interest of the organization, while also supporting their emancipation, which could be seen as the ultimate purpose of work.
NOEL Florent - |
  • Management Dictionary
  • Human Resources Management, Organizational Theory
02:46

What is sustainability?

In French, sustainability often refers primarily to financial issues, with debt sustainability, for example, being both a political and managerial concern. However, the French language also offers a different perspective on sustainability, in the sense of what can be endured or supported. Sustainability is the idea that goods and services should be produced in such a way that they do not use resources that cannot be replaced and that do not damage the environment. It is a form of development that can be supported within societal and environmental limits. The International Organization for Standardization (ISO) shares this view, defining sustainability as a state in which all systems (environmental, social, economic) are able to meet present needs without preventing future generations from meeting theirs. The sustainability of a country or organization is therefore the goal of sustainable development.
PLAISANCE Guillaume - IAE Bordeaux |
  • Management Dictionary
  • Governance, Sustainable Development and CSR
02:56

What is the social responsability of associations?

The social responsibility of organizations is spreading to all entities, both private and public. This situation now leads associations governed by the 1901 law to also consider their social responsibility. Too often simply applied from that of companies, it must be framed within the specific context of associations. The social responsibility of associations primarily involves ensuring that the mission and values are disseminated throughout the entire organization. It also means remaining compliant with the law in order to survive, quite simply. The responsibility of associations also covers several aspects of accountability and transparency regarding the organization's performance in its daily operations. It also involves behaving ethically, both at the leadership level and on the ground. More broadly, associations can set an example, first because they have a fundamental role in political awareness and therefore a civic role, but also because they can be drivers of social innovation.
PLAISANCE Guillaume - IAE Bordeaux |
  • Management Dictionary
  • Governance, Health Sector Management, Management of Social and Solidarity Organizations, Public Management, Sustainable Development and CSR
02:52

What is resilience?

In French, soutenabilité often refers primarily to financial issues, with debt sustainability, for example, being both a political and managerial concern. However, the French language also offers a different perspective on soutenabilité, in the sense of what can be borne or sustained. Soutenabilité is the idea that goods and services should be produced in such a way that they do not use resources that cannot be replaced and do not harm the environment. It refers to a form of development that can be supported within societal and environmental limits. The International Organization for Standardization (ISO) expresses a similar view, defining soutenabilité as a condition in which all systems (environmental, social, and economic) are able to meet the needs of the present without compromising the ability of future generations to meet their own needs. The soutenabilité of a country or an organization is thus the ultimate goal of sustainable development.
PLAISANCE Guillaume - IAE Bordeaux |
  • Management Dictionary
  • Governance, Sustainable Development and CSR
02:56

What are the spontaneous and specific mechanisms of governance?

Properly governing an organization is both a challenge and a vital necessity. In its formal dimension, governance is often associated with bodies such as the board of directors or with functions such as auditing. In its informal dimension, governance relies on spontaneous and specific mechanisms. The first of these is mutual oversight among executives. Equally informal, organizational culture helps to disseminate the values, rituals, and collective habits of the group. Caby, J., Hirigoyen, G., & Prat dit Hauret, C. (2013). Value Creation and Corporate Governance. Economica.
PLAISANCE Guillaume - IAE Bordeaux |
  • Management Dictionary
  • Governance, Management Control, Strategic Management, Sustainable Development and CSR
02:53

What is Baumol and Bowen’s law?

In 1966, American researchers William Baumol and William Bowen turned their attention to the arts and culture sector, and more specifically to the performing arts. They observed the very limited potential for productivity gains and a predominance of fixed structural costs over variable costs. This situation ultimately leads to structural deficits for artistic and cultural organizations. Sometimes referred to as the "cost disease", this economic condition is further exacerbated by societal expectations placed on the arts and culture. However, it tends to underestimate the capacity for innovation within artistic and cultural organizations, as well as the potential for ancillary revenue streams arising from concerts or performances, such as merchandising. Finally, the model fails to account for a wide range of economic and non-economic externalities generated by these activities.
PLAISANCE Guillaume - IAE Bordeaux |
  • Management Dictionary
  • Corporate and Market Finance, Strategic Management, Sustainable Development and CSR