IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Log in (now much improved!) to save this paper

A pragmatist approach of audit practices : safety demonstration and safety assessment through technical dialogue

Listed author(s):
  • Jérémy Eydieux

    ()

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - UN - Université de Nantes)

  • Stéphanie Tillement

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - UN - Université de Nantes)

  • Benoît Journé

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - UN - Université de Nantes)

Registered author(s):

    In France, nuclear risks are partly governed by a "technical dialog" surrounding safety demonstrations. In order to get an authorization for creating, running, or dismantling a nuclear installation, each nuclear operator must demonstrate to the ASN, and the national expert IRSN, that everything will be fine in the field. The purpose of this paper is to examine, with Dewey’s Theory of Valuation, by which methods action is conducted when a demonstration is to be produced by a nuclear operator, and an assessment by IRSN. Indeed, a stabilized literature has thought auditing practices, but without clarification concerning how actors demonstrate or assess what has to be evaluated. We study two cases, one related to a demonstration and the other to an assessment. We mainly rely on document collection, and did a few interviews to complement. We analyzed the material through document analysis (types of documents and of intertextuality), and then did a narrative analysis based on two interpretive frameworks. Our results show that each organization realizes a management of beliefs and doubts, its own and those of other organizations. They also unfold 8 kinds of works, implemented in both cases, and finally show how they contribute to the management of managerial issues of auditing practices. We thus contribute to literature of these interorganizationnal relationships, by giving a few elements toward a pragmatist approach of them. We suggest that, as researchers, we should investigate more deeply these objects from a methodological standpoint, and make a few methodological and managerial contributions.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: https://hal-mines-nantes.archives-ouvertes.fr/hal-01558978/document
    Download Restriction: no

    Paper provided by HAL in its series Post-Print with number hal-01558978.

    as
    in new window

    Length:
    Date of creation: 06 Jul 2017
    Publication status: Published in 33rd EGOS Colloquium, Jul 2017, Copenhagen, Denmark.
    Handle: RePEc:hal:journl:hal-01558978
    Note: View the original document on HAL open archive server: https://hal-mines-nantes.archives-ouvertes.fr/hal-01558978
    Contact details of provider: Web page: https://hal.archives-ouvertes.fr/

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    as
    in new window


    1. Grégory Rolina, 2010. "Prescrire la sûreté, négocier l'expertise," Post-Print hal-00829925, HAL.
    2. Mathieu Detchessahar & Benoit Journe, 2007. "Une approche narrative des outils de gestion," Post-Print hal-00263323, HAL.
    3. Erb, Carsten & Pelger, Christoph, 2015. "“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 13-40.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01558978. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.