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Dictionary of management

Dictionary of management
02:52

What is management instrumentation?

Management is a practice mediated by instruments. It is therefore not solely a matter of decision-making and action. It cannot exist without the mediation of management instrumentation. This notion encompasses all instruments (indicators, dashboards, formalized models, analytical methods, and other tools) through which management techniques are implemented. Based on collective representations of organized action, it possesses structuring properties that transform information into data and contribute to organizing production relationships.
GILBERT Patrick - IAE Paris-Sorbonne Business School |
  • Management Dictionary
  • Organizational Theory
03:09

What are competencies?

The notion of competence refers to stable sets of knowledge, reasoning patterns, capacities for action, and typical behaviors. The definitions are numerous, due to the variety of fields of application, but they point to a few common features: reference to tasks, human activities, or problems to be solved in identifiable circumstances; the expected effectiveness of individuals or groups when these tasks, activities, or problems are to be carried out or solved; the structured nature of the processes of mobilizing knowledge, know-how, and behavioral attitudes that ensures effectiveness.
GILBERT Patrick - IAE Paris-Sorbonne Business School |
  • Management Dictionary
  • Human Resources Management
05:12

What if, for a woman, earning more than her partner actually held back… her own career?

Even when women earn more than their partners, they still take on more household work, which holds back their careers. This imbalance is driven by persistent social norms around masculinity and women’s roles. Only couples with equal incomes escape this dynamic. Addressing it requires open conversations between partners, but also public policies and company initiatives.
YU Elise - NEOMA Business School |
  • Research
  • Human Resources Management
02:30

Gender, network recall, and structural holes

Women tend to remember social connections better than men, thanks to a mental shortcut called the closure schema. This strategy, shaped by socialization, works best in cohesive networks. It's not biological, but socially constructed. This helps explain why women are underrepresented in network broker roles. Managers should consider these biases to better train and value all talents.
GONZÁLEZ-GÓMEZ Hélena - NEOMA Business School |
  • Research
  • Organizational behavior
02:48

What is the metaverse?

The metaverse is a computer-generated 3D virtual space where users can connect and interact. The term “metaverse” carries multiple meanings. For some, it is a user-defined virtual space — a digital reflection of everyday life, or even a digital twin of the physical world. For others, it is an interconnected and limitless virtual world that offers users an extension of their physical identities. The metaverse reflects a trend in which it becomes increasingly difficult to distinguish our real lives from our digital ones, and where it is becoming harder to live without technology — whether it be our smartphones or even social media.
CASTELLANO Sylvaine - EM Normandie |
KHELLADI Insaf - EMLV |
LEJEALLE Catherine - |
  • Management Dictionary
  • Digital Transformation, Human Resources Management
01:19

What is organizational justice?

Organizational justice is the field of study concerned with perceptions of fairness within organizations. The term also refers to employees' own feelings of justice and injustice.
NADISIC Thierry - emlyon business school |
  • Management Dictionary
  • Human Resources Management, Organizational behavior
03:04

What is equity?

Equity is a key concept in accounting. It includes share capital, which represents the contributions from shareholders, and reserves, which are past profits not distributed to the shareholders. High equity indicates that the company has generated profits and has not fully distributed them. It is therefore a sign of financial health and prudence.
BASSIN Claire - iaelyon School of Management |
  • Management Dictionary
  • Accounting and editing
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