References of "Crutzen, Nathalie"
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See detailSustainability Performance Management in Large Firms: A Qualitative Research amongst Seven Large Western European Firms
Crutzen, Nathalie ULg

Conference (2012, September 25)

The aim of this paper is to understand better sustainability performance management in large firms. Based on previous research in this field, this paper reports the results of a qualitative research ... [more ▼]

The aim of this paper is to understand better sustainability performance management in large firms. Based on previous research in this field, this paper reports the results of a qualitative research amongst seven large Western European firms. This research examines why and how these large firms manage their sustainability performance. [less ▲]

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See detailSustainability, Strategy and Management Control: A Review of the Literature
Crutzen, Nathalie ULg; Herzig, Christian

Conference (2012, September 04)

The purpose of this research is to explore the emerging body of literature on the relationship between sustainability, strategy and management control. Our way to organise and present the literature aims ... [more ▼]

The purpose of this research is to explore the emerging body of literature on the relationship between sustainability, strategy and management control. Our way to organise and present the literature aims to both structure the state of our knowledge in this area and stimulate others to contribute to a shared and better understanding of this field of research. Previous research has underlined that (sustainability) management control systems play a key role in shaping processes of (sustainability/CSR) strategy formulation and implementation (e.g. Simons, 1990; Epstein and Wisner, 2005; Gond et al., 2011). While the relationship between management control systems and strategy has widely been investigated in the traditional accounting and control literature (e.g. Simons, 1990; Langfield-Smith, 1997; Ferreira and Otley, 2009; Tucker et al., 2009), this is much less frequent in the context of research related to the concept of sustainability. Indeed, until recently social and environmental accounting research has predominantly paid attention to external reporting and accountability (e.g. Albelda, 2011; Gray, 2002) or the link between corporate social responsibility/environmental management and economic performance (e.g. Henri and Journeault, 2010). Conscious of this situation, several researchers have stressed the need for research on the interrelation between sustainability, strategy and control (Parker, 2000; Chung and Parker, 2008; Durden, 2008) and a growing body of literature has emerged over the last years. We hope that in reviewing and reflecting on how this emerging body of literature is organised we can contribute to a better understanding of our current knowledge and to the development of new knowledge in the future. The paper thus also aims to suggest future directions for research. Our interest in reviewing and codifying the literature is also driven by a practical need to further embed sustainability into organisations. Until today, it seems that many organisations are still confronted with difficulties in “operationalising” sustainability and translating their strategic aspirations for sustainability into practice in the midst of many other business pressures (Epstein and Roy, 2001; Schaltegger and Wagner, 2006; Taplin et al., 2006; CIMA and Accenture, 2011). [less ▲]

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See detailFemmes au volant: Danger au tournant ou management performant?
Crutzen, Nathalie ULg

Conference (2012, June 07)

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See detailDes villes durables
Crutzen, Nathalie ULg

Article for general public (2012)

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See detailLa gestion de la performance des entreprises sociales
Crutzen, Nathalie ULg; Mouchamps, Hugues ULg

in Davagle, Michel (Ed.) La bonne gouvernance dans les ASBL (2011)

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See detailPoor Management in Small Firms: Three Typical Failure Patterns
Crutzen, Nathalie ULg

Conference (2011, October)

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See detailCSR Performance Measurements: Motivations, Tools and Survey Results
Crutzen, Nathalie ULg

Scientific conference (2010, December 02)

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See detailTowards a Taxonomy of Explanatory Failure Patterns for Small Firms: A Quantitative Research
Crutzen, Nathalie ULg; Van Caillie, Didier ULg

in Review of Business and Economics (2010), 55(4), 438-463

Whereas it is obvious that the failure process can vary from one firm to another (Argenti, 1976; D'Aveni, 1989; Laitinen, 1991), to date, few researchers have worked on the detection of several ... [more ▼]

Whereas it is obvious that the failure process can vary from one firm to another (Argenti, 1976; D'Aveni, 1989; Laitinen, 1991), to date, few researchers have worked on the detection of several explanatory failure patterns. In addition, none of the reviewed research really focuses on small firms while their failure is important and particular (Julien, 2005). Considering these observations and on the basis of two complementary statistical analyses (Thiétart, 2003), this article identifies, among a sample of 208 small Belgian distressed firms, a taxonomy of five explanatory business failure patterns, i.e. five homogeneous groups of small firms on the basis of the reasons for their failure. As the detection of the fundamental explanatory failure factors is the basis of failure prevention (Argenti, 1976), the identification of these patterns is of crucial importance for a better understanding and for a better prevention of this phenomenon [less ▲]

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See detailThe Origins of Small Business Failure: A Grounded Typology
Crutzen, Nathalie ULg; Van Caillie, Didier ULg

Conference (2010, November 26)

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See detailLa mauvaise gestion de l'entreprise : trois profils-types de petites entreprises en difficulté
Crutzen, Nathalie ULg; Van Caillie, Didier ULg

E-print/Working paper (2010)

After an in-depth review of the scientific literature dedicated to (small) business failure causes (Crutzen et Van Caillie, 2008), it comes out that mismanagement is, by far, the failure cause which is ... [more ▼]

After an in-depth review of the scientific literature dedicated to (small) business failure causes (Crutzen et Van Caillie, 2008), it comes out that mismanagement is, by far, the failure cause which is the most commonly evoked by previous researchers (Argenti, 1976; Wichman, 1983; Newton, 1985; O'Neill and Duker, 1986; Thornhill and Amit, 2003). Nevertheless, the concept of « mismanagement » is relatively vague and large (Bruno et al., 1987; Sheldon, 1994). It is thus now necessary to clarify it if one wants to better understand the causes of small business failure and, in fine, to better prevent this phenomenon (Argenti, 1976). In particular, it is essential to distinguish between the main categories of managerial problems small businesses can be faced to in order to be able to better anticipate their failure (thanks to adequate trainings, for example) and in order to propose adequate remedies to specific managerial problems small distressed firms are confronted to. In this context, the current article identifies, on the basis of two complementary statistical analyses, three specific patterns for badly-managed firms, amongst a sample of 91 small distressed firms. [less ▲]

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