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

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  • 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, SSG - Sciences sociales et de gestion - IMT Atlantique - IMT Atlantique Bretagne-Pays de la Loire)

  • Benoît Journé

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - UN - Université de Nantes, SSG - Sciences sociales et de gestion - IMT Atlantique - IMT Atlantique Bretagne-Pays de la Loire)

Abstract

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.

Suggested Citation

  • Jérémy Eydieux & Stéphanie Tillement & Benoît Journé, 2017. "A pragmatist approach of audit practices : safety demonstration and safety assessment through technical dialogue," Post-Print hal-01558978, HAL.
  • 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
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    References listed on IDEAS

    as
    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.
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    Keywords

    Auditing practices; Risks governance; Pragmatist philosophy;

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