Abstracts
Résumé
Le présent article se place sous l’angle théorique de l’isomorphisme en vue de savoir s’il existe une éventuelle convergence de pratiques managériales entre coopératives et entreprises capitalistes, notamment dans un processus de crise et faillite. L’originalité de notre approche se résume en trois points : une dimension comparative internationale dans le secteur industriel, une étude à deux niveaux distincts (financier et ressources humaines), et un prolongement de l’analyse traditionnelle des faillites pour se focaliser dans la phase d’après-crise. La conjonction de ces éléments montre bien que Fagor Electrodomesticos n’était pas une entreprise tout à fait comme les autres.
Mots-clés :
- isomorphisme,
- entreprise coopérative,
- entreprise actionnariale,
- faillite,
- sociétaires,
- gestion financière,
- ressources humaines
Abstract
From the theoretical framework of isomorphism, the aim of this paper is to know whether there is a convergence of management practices between cooperatives and capitalist companies in periods of crisis and failure. The originality of our work can be summarized in three points: an international comparative perspective in the industrial sector, a two-level study (financial dimension and human resources), and a broadening of traditional studies about failures to focus mostly on the post-crisis period. The conjunction of these elements shows indeed that Fagor Electrodomesticos was not a company just like the others.
Keywords:
- isomorphism,
- cooperative enterprise,
- shareholder company,
- failure,
- membership,
- financial management,
- human resources
Resumen
El presente artículo se sitúa bajo el prisma teórico del isomorfismo en vistas de saber si existe una eventual convergencia de prácticas de gestión entre cooperativas y empresas capitalistas, en particular en periodos de crisis y quiebra. La originalidad de nuestro trabajo se resume en tres puntos: una dimensión comparativa internacional en el sector industrial, un estudio a dos niveles (financiero y recursos humanos), y una prolongación del análisis tradicional de quiebras de empresas para focalizarse en la fase post-crisis. La conjunción de estos elementos muestra que Fagor Electrodomésticos no era una empresa exactamente igual a las otras.
Palabras clave:
- isomorfismo,
- empresa cooperativa,
- sociedad por acciones,
- quiebra,
- societarios,
- gestión financiera,
- recursos humanos
Appendices
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