Diane-Laure Arjaliès

Ivey Business School at Western University

Assistant Professor

London, Ontario

Canada

http://www.ivey.uwo.ca/faculty/directory/diane-laure-arjalies/

SCHOLARLY PAPERS

38

DOWNLOADS

3,325

SSRN CITATIONS

32

CROSSREF CITATIONS

32

Scholarly Papers (38)

1.

The Use of Management Control Systems to Manage CSR Strategy: A Levers of Control Perspective

Arjaliès, D-L., & Mundy J. (2013), The Use of Management Control Systems to Formulate and Implement CSR Strategy: A Levers of Control Perspective, Management Accounting Research, 24(4): 284-300.
Number of pages: 17 Posted: 25 Apr 2013 Last Revised: 29 Mar 2015
Diane-Laure Arjaliès and Julia Mundy
Ivey Business School at Western University and University of Greenwich
Downloads 530 (67,641)
Citation 7

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Corporate Social Responsibility, CSR Strategy, Levers of Control, Management Control Systems, Sustainability

2.

Valuation Studies? Our Collective Two Cents

Poll article from the editorial board (main authors: H. Kjellberg and A. Mallard), Valuation Studies, 2013, vol.1, issue 1, p.11-30., HEC Paris Research Paper No. ACC-2013-993
Number of pages: 20 Posted: 03 Jul 2013 Last Revised: 22 Jul 2013
Stockholm School of Economics - Department of Marketing and Strategy, École Nationale Supérieure des Mines de Paris - Centre de Sociologie de l'Innovation (CSI), Ivey Business School at Western University, Max Planck Society for the Advancement of the Sciences - Max Planck Institute for the Study of Societies, Harvard University, Independent, Spanish Council for Scientific Research (CSIC), Ecole des Hautes Etudes en Sciences Sociales (EHESS), University of California, Berkeley - Department of Sociology, University College Dublin (UCD), Independent, Harvard University - Department of Sociology, University of Edinburgh - School of Social and Political Science, University of California, Irvine - Department of Anthropology, Copenhagen Business School - Department of Operations Management, HHS, Independent, Université Paris X Nanterre and University of Oxford - Said Business School
Downloads 366 (104,793)

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value as noun and verb, valuation processes, topicality of valuation, conceptual challenges, sites of valuation, research agenda

3.

Qu'est-ce que l’Investissement Socialement Responsable (ISR) ? (What is Socially Responsible Investment (SRI)?)

Revue du Financier, November-December 2011, No.193, p.7-19
Number of pages: 13 Posted: 14 Sep 2011 Last Revised: 01 Mar 2013
Diane-Laure Arjaliès
Ivey Business School at Western University
Downloads 245 (160,095)

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Fonds éthiques, Investissement socialement responsable (ISR), Ethical Funds, Responsible Investing

4.

Institutional Change in the Making - The Case of Socially Responsible Investment

Number of pages: 370 Posted: 23 Sep 2011 Last Revised: 01 Mar 2013
Diane-Laure Arjaliès
Ivey Business School at Western University
Downloads 229 (170,849)

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Asset Management, Epistemic Object, Equity Investment, Fixed-Income Investment, France, Institutional Change, Mainstreaming, Practices, Social Movement, Socially Responsible Investment (SRI)

5.

A Managerial Perspective on the Porter Hypothesis - The Case of Co2 Emissions

Palaiseau, Éditions de l’École Polytechnique, Crifo P., Ponssard J.-P.,eds., pp.151-168, June 2010
Number of pages: 18 Posted: 23 Sep 2011
Diane-Laure Arjaliès and Jean Pierre Ponssard
Ivey Business School at Western University and Ecole Polytechnique, Paris - Laboratoire d'Econometrie
Downloads 202 (192,216)

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Corporate Social Responsibility, CO2 Emissions, Management Systems, Strategy

6.

La mesure d'impact et l'Investissement Socialement Responsable (ISR): Un tour d'horizon (Impact Measurement and Socially Responsible Investing (SRI): An Overview)

La mesure d’impact et l’Investissement Socialement Responsable (ISR): Un tour d’horizon, in Tchotourian E., Bres L. and Geelhand de Merxem L. (Eds.), Zone frontières et entreprise socialement responsable – Perspective multiple: droit, administration et éthique, Edition Yvon Blais (Canada) and Mare &
Number of pages: 37 Posted: 29 Jan 2021
Diane-Laure Arjaliès, Vincent Bouchet, Patricia Crifo and Nicolas Mottis
Ivey Business School at Western University, Ecole Polytechnique, Palaiseau, Ecole Polytechnique, Palaiseau - Department of Economics and ECOLE POLYTECHNIQUE
Downloads 161 (234,211)

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Accounting, Audit, Causality, Ethics, ESG, Finance, France, Governance, Socially Responsible Investment (SRI), Non-Financial Information (NFI), Corporate Social Responsibility (CSR), Impact Assessment, Label, Performance, Principles for Responsible Investment (PRI), Qualitative, Quantitative

7.

X-Institutional Logics: Out or In?

Number of pages: 28 Posted: 20 Jun 2019
Roger Friedland and Diane-Laure Arjaliès
University of California, Santa Barbara and Ivey Business School at Western University
Downloads 156 (240,526)
Citation 5

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Institutional Logics, Critique

8.

'Integrated Reporting Is Like God: No One Has Met Him, but Everybody Talks About Him.' The Power of Myths in the Adoption of Management Innovations

Gibassier, Rodrigue and Arjaliès (2018) “Integrated Reporting, it’s like God, No One Met Him but Everybody Talks about Him”: The Power of Myths in the Adoption of Management Innovations, Accounting, Auditing & Accountability Journal, 31, 5: 1349-1380
Number of pages: 40 Posted: 06 Dec 2016 Last Revised: 13 Jun 2019
Delphine Gibassier, Michelle Rodrigue and Diane-Laure Arjaliès
Audencia Business School, École de comptabilité, Université Laval and Ivey Business School at Western University
Downloads 147 (252,466)
Citation 8

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Adoption, Corporate Reporting, IIRC, Innovation, Integrated Reporting, Rational Myth, Sustainability

9.

Product Categories as Judgment Devices: The Moral Awakening of the Investment Industry

Organization Science (Forthcoming), HEC Paris Research Paper No. SPE-2018-1325
Number of pages: 50 Posted: 19 Dec 2018 Last Revised: 24 Jan 2019
Diane-Laure Arjaliès and Rodolphe Durand
Ivey Business School at Western University and HEC Paris - Strategy & Business Policy
Downloads 133 (273,269)
Citation 2

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Categories, Purpose, Norms, Morals, Markets, Investment Industry, Socially Responsible Investment (SRI)

10.

From Share Value to Shared Value: Exploring the Role of Accountants in Developing Integrated Reporting in Practice

IMA (Institute of Management Accountants) – ACCA (The Association of Chartered Certified Accountants) Joint Research Report, January 2016
Number of pages: 41 Posted: 07 Aug 2017
Delphine Gibassier, Michelle Rodrigue and Diane-Laure Arjaliès
Audencia Business School, École de comptabilité, Université Laval and Ivey Business School at Western University
Downloads 131 (276,330)
Citation 1

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Integrated Reporting, Social and Environmental Accounting

11.

What Trees Taught Me About COVID-19: On Relational Accounting and Other Magic

Forthcoming in the Accounting, Auditing & Accountability Journal (AAAJ)
Number of pages: 9 Posted: 23 Jul 2020
Diane-Laure Arjaliès
Ivey Business School at Western University
Downloads 110 (313,517)
Citation 1

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COVID-19; Indigenous Worldviews; Nature(s); Poetry; Relational Accounting

12.

Le rôle de la labellisation dans la construction d’un marché - Le cas de l'ISR en France (The Role of Labellisation in the Design of a Market: The Case of SRI in France)

Revue Française de Gestion, 2013, 7(336), p.93-107., HEC Paris Research Paper No. ACC-2013-1022
Number of pages: 25 Posted: 23 Nov 2013 Last Revised: 24 Jan 2014
Diane-Laure Arjaliès, Samer Hobeika, Jean Pierre Ponssard and Sylvaine Poret
Ivey Business School at Western University, Ecole Polytechnique, Paris, Ecole Polytechnique, Paris - Laboratoire d'Econometrie and Ecole Polytechnique, Paris
Downloads 103 (327,798)
Citation 2

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Investissement Socialement Responsable (ISR), Investisseurs particuliers, Labels, Socially Responsible Investment (SRI), Retail Investors, Labels

13.

Exploring the Role of Instruments in the Transformation of Logics: The Case of Socially Responsible Investment

HEC Paris Research Paper No. ACC-2014-1045
Number of pages: 60 Posted: 10 May 2014 Last Revised: 15 May 2014
Diane-Laure Arjaliès
Ivey Business School at Western University
Downloads 101 (332,019)

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Equity Investment, Fixed-Income Investment, Institutional Logics, Mediating Instruments, Materiality, Socially Responsible Investment

14.

Putting Things in Place: Institutional Objects and Institutional Logics

Forthcoming in Research in the Sociology of Organizations (ed. Lounsbury M., Smets M.)
Number of pages: 53 Posted: 24 Feb 2020
Roger Friedland and Diane-Laure Arjaliès
University of California, Santa Barbara and Ivey Business School at Western University
Downloads 90 (357,375)

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Institutional Logics, Institutional Objects, Valuation, Performativity, Values

15.

Beyond Numbers: How Investment Managers Accommodate Societal Issues in Financial Decisions

Arjaliès, D-L. and Bansal T. (2018), Beyond Numbers: How Investment Managers Accommodate Societal Issues in Financial Decisions, Organization Studies, 39, 695-725
Number of pages: 45 Posted: 12 Feb 2018 Last Revised: 26 May 2018
Diane-Laure Arjaliès and Pratima (Tima) Bansal
Ivey Business School at Western University and University of Western Ontario - Richard Ivey School of Business
Downloads 89 (359,841)
Citation 2

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calculative devices, dissonance, equity, financialization, fixed-income, socially responsible investment (SRI), visuals

16.

A Social Movement Perspective on Finance: How Socially Responsible Investment Mattered

Journal of Business Ethics, Vol. 92, No. 1, 2010
Number of pages: 43 Posted: 13 Sep 2011 Last Revised: 10 Jul 2013
Diane-Laure Arjaliès
Ivey Business School at Western University
Downloads 77 (392,282)
Citation 2

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framing, France, institutional change, organizational field, social movements, Socially Responsible Investment (SRI)

17.

Strategic Approaches of CO2 Emissions: The Case of the Cement Industry and Chemical Industry

Arjaliès, D-L., Goubet C. & Ponssard, J-P. (2016). Strategic Approaches of CO2 Emissions: The Case of the Cement and Chemical Industries, In Erdoğdu M., Arun T. and Habid Ahmad I. (Eds.), Handbook of Research on Green Economic Development Initiatives and Strategies, IGI Global, p.583-604
Number of pages: 26 Posted: 02 Jul 2013 Last Revised: 30 Aug 2016
Diane-Laure Arjaliès, Cécile Goubet and Jean Pierre Ponssard
Ivey Business School at Western University, Caisse des Depots et Consignations - CDC Climat and Ecole Polytechnique, Paris - Laboratoire d'Econometrie
Downloads 75 (398,094)

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Innovation, Sustainable Development, Corporate Strategy

18.

Le mouvement de l’Investissement Socialement Responsable: une mise en perspective historique (The SRI Movement: An Historical Perspective)

In N. Mottis (Eds.), ISR et Finance Responsable Collection Ellipses, p.11-32
Number of pages: 17 Posted: 04 Apr 2014 Last Revised: 08 Dec 2014
Diane-Laure Arjaliès
Ivey Business School at Western University
Downloads 56 (462,339)
Citation 1

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ISR, SRI, Investissement Socialement Responsable, Socially Responsible Investment

19.

Approches stratégiques des émissions CO2: Les cas de l'industrie cimentière et de l'industrie chimique (Strategic Approaches to CO2 Emissions: The Case of the Cement Industry and of the Chemical Industry)

Revue Française de Gestion, No. 215, pp. 123-146, June, 2011, English version available June 2013
Number of pages: 20 Posted: 14 Sep 2011 Last Revised: 13 Feb 2014
Diane-Laure Arjaliès, Cécile Goubet and Jean Pierre Ponssard
Ivey Business School at Western University, Caisse des Depots et Consignations - CDC Climat and Ecole Polytechnique, Paris - Laboratoire d'Econometrie
Downloads 54 (469,947)

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CO2, Développement Durable, Stratégie des firmes

20.

Exploring the Role of Objects in the Transformation of Logics: A Practice Perspective

HEC Working Paper No. 952
Number of pages: 28 Posted: 30 Sep 2011
Diane-Laure Arjaliès
Ivey Business School at Western University
Downloads 52 (477,871)

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Inquiry, Logics, Objects, Practices, Pragmatism

21.

Celebrating the End of Enlightenment: Organization Theory in the Age of the Anthropocene and Gaia (and why Neither is the Solution to Our Ecological Crisis)

Organization Theory, Forthcoming
Number of pages: 47 Posted: 08 Jul 2021
Bobby Banerjee and Diane-Laure Arjaliès
Bayes Business School, City, University of London and Ivey Business School at Western University
Downloads 43 (516,720)

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Anthropocene, Decolonizing, Ecological Crisis, Enlightenment, Gaia, Indigenous, Nature, Organization Theory, Management Theory

22.

Mesure d'Impact et Label ISR: Analyse et Recommendations (Impact Measurement and SRI Label: Analysis and Recommendations)

Report and recommendations written by the Scientific Committee for the French Ministry for the Economy and Finance regarding the “impact assessment” regulation of Socially Responsible Investment (SRI) mutual funds.
Number of pages: 136 Posted: 01 Jul 2020
Diane-Laure Arjaliès, Pierre CHOLLET, Patricia Crifo and Nicolas Mottis
Ivey Business School at Western University, Université Montpellier I, Ecole Polytechnique, Palaiseau - Department of Economics and ECOLE POLYTECHNIQUE
Downloads 41 (526,080)

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23.

The Passion of Luc Boltanski: The Destiny of Love, Violence and Institution

Roger Friedland, Diane-Laure Arjaliès, (2017), The Passion of Luc Boltanski: The Destiny of Love, Violence, and Institution, Research in the Sociology of Organizations, Vol. 52, p.301 - 347
Number of pages: 76 Posted: 28 Jun 2017
Roger Friedland and Diane-Laure Arjaliès
University of California, Santa Barbara and Ivey Business School at Western University
Downloads 40 (530,948)

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Boltanski, Institution, Love, Orders of Worth, Power, Violence

24.

Strategic Approaches to CO2 Emissions - The Case of the Cement Industry and of the Chemical Industry

Number of pages: 21 Posted: 13 Mar 2014
Diane-Laure Arjaliès, Cécile Goubet and Jean Pierre Ponssard
Ivey Business School at Western University, Caisse des Depots et Consignations - CDC Climat and Ecole Polytechnique, Paris - Laboratoire d'Econometrie
Downloads 38 (540,901)

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CO2, sustainable development, corporate strategy, innovation

25.

Challengers from within Economic Institutions: A Second-Class Social Movement? A Response to Déjean, Giamporcaro, Gond, Leca and Penalva-Icher's Comment on French SRI

Journal of Business Ethics, Forthcoming, HEC Paris Research Paper No. ACC-2013-992
Number of pages: 10 Posted: 09 Jul 2013 Last Revised: 22 Jul 2013
Diane-Laure Arjaliès
Ivey Business School at Western University
Downloads 35 (556,409)

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Institutional Change, Mainstreaming, Socially Responsible Investment, Social Movement, Responsible Investing

26.

Opening Accounting: A Manifesto

Opening accounting: a Manifesto, Accounting Forum, 45(3): 1-20 (2021)
Number of pages: 22 Posted: 17 Nov 2021
University of Glasgow, Ivey Business School at Western University, Massey University, Université Laval, University of Sao Paulo, York University - Schulich School of Business, University of Edinburgh, Durham University, University of Toulouse - Department of Management Control, Accounting and Auditing, University of Windsor, University of Leicester, University of Texas at Houston - University of Texas Health Science Center at Houston, Monash University, Monash University, Queen’s University, Queen’s University, Monash University, University Foundation Los Libertadores), University of Edinburgh, Texas Tech University - Area of Accounting, University of Birmingham, San Francisco State University and University of Toulouse - Toulouse Business School
Downloads 10 (726,194)

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Diversity, Accounting

27.

Breaking Boundaries: (Counter) Accounts during the Pandemic: Letters for Future Generations - Rompre les Barrières: (Contre) Rapports sure la pandémie: Lettres aux générations futures - Rompendo Barreiras: Contra-relatos diversos durante a pandemia: Cartas e mensagens para as gerações futuras - Rompiendo Fronteras: (Contras) Cuentas durante la pandemia - Cartas para futuras generaciones

Arjaliès, D-L., Casa Nova, S. P. C., Gendron Y., Lehman C., Navarro Pérez P.A., Resende de Lima J.P., Stoner G., Vera-Colina M.A. (edited by) (2021) Breaking Boundaries: (Counter) Accounts during the Pandemic: Letters for Future Generations, ISBN: 978-0-7714-3163-0, 441 pages. Available at: https://
Number of pages: 64 Posted: 18 Nov 2021
Ivey Business School at Western University, University of Sao Paulo, Université Laval, Hofstra University - Department of Accounting, Taxation and Legal Studies in Business, affiliation not provided to SSRN, affiliation not provided to SSRN, Glasgow University and Universidad Nacional de Colombia
Downloads 6 (757,971)

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Accounting, Artistic, Covid-19, Pandemic

28.

Indigenous Peoples and Responsible Investment in Canada

Arjaliès, D-L., Bernard, J., Putumbaka B., (2021), Indigenous Peoples and Responsible Investment in Canada, Western University, London, Canada, DOI: https://doi.org/10.5206/092021ip26
Number of pages: 37 Posted: 18 Nov 2021
Diane-Laure Arjaliès, Julie Bernard and Bhanu Putumbaka
Ivey Business School at Western University, Université Laval and affiliation not provided to SSRN
Downloads 4 (773,335)

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Responsible Investment, Indigenous Peoples, Canada, Reconciliation, Inclusive Growth, Transition

29.

The Deshkan Ziibi Conservation Impact Bond Project: On Conservation Finance, Decolonization, and Community-Based Participatory Research

Deshkan Ziibi Conservation Impact Bond Leadership Team (2021), The Deshkan Ziibi Conservation Impact Bond Project: On Conservation Finance, Decolonization, and Community-Based Participatory Research, Western University, London, Canada, DOI: https://doi.org/10.5206/101121ipib, 114 pages.
Number of pages: 140
affiliation not provided to SSRN, Ivey Business School at Western University and affiliation not provided to SSRN
Downloads 1

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Conservation Finance, Biodiversity, Indigenous, Impact Bonds

30.

The Financialization of Conservation: Myth and Reality

Posted: 05 Aug 2019
Diane-Laure Arjaliès and Delphine Gibassier
Ivey Business School at Western University and Audencia Business School

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31.

How Accounting on the Sustainable Development Goals (SDGs) Contribute to Politicize Corporations: A Case Study

Posted: 05 Aug 2019
Delphine Gibassier and Diane-Laure Arjaliès
Audencia Business School and Ivey Business School at Western University

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Sustainable Development Goals (SDGs), accounting for sustainable development, political CSR, political program, politicization

32.

‘At the Very Beginning, There’s This Dream.’ The Role of Utopia in the Workings of Local and Cryptocurrencies

Forthcoming in the Palgrave “Handbook of Technological Finance,” edited by Raghavendra (Raghu) Rau, Robert Wardrop and Luigi Zingales. (27 February 2020)
Posted: 28 Jan 2019 Last Revised: 23 Jul 2020
Diane-Laure Arjaliès
Ivey Business School at Western University

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Cryptocurrencies, Debt, Local and Complementary Currencies, Money, Monetary System, Utopia, Values

33.

The Crossover CFO: Accounting with a Sustainability Hat On

Posted: 07 Aug 2017
Delphine Gibassier, Claire Garnier and Diane-Laure Arjaliès
Audencia Business School, HEC Montreal and Ivey Business School at Western University

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Occupational Identity, Elasticity, Sustainability, CFO, Sustainability Accounting

34.

Chains of Finance: How Investment Management is Shaped

Arjaliès, D-L., Grant P., Hardie I., MacKenzie D. and Svetlova E. (2017), Chains of Finance: How Investment Management is Shaped, Oxford University Press, 249 pages.
Posted: 29 Jun 2017
Ivey Business School at Western University, Independent, University of Edinburgh, University of Edinburgh - School of Social and Political Science and University of Leicester - School of Management

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Finance, Investment Management

35.

Money, Morals and Valuation: How Local and Complementary Currencies Question the Global Financial System

Posted: 07 Dec 2016 Last Revised: 03 Aug 2017
Diane-Laure Arjaliès and Delphine Gibassier
Ivey Business School at Western University and Audencia Business School

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Valuation, Money, Local and Complementary Currencies

36.

Can Financialization Save Nature? The Case of Endangered Species

Posted: 31 May 2016 Last Revised: 10 Apr 2019
Delphine Gibassier and Diane-Laure Arjaliès
Audencia Business School and Ivey Business School at Western University

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Biodiversity, Conservation Performance, Extinction Accounting, Financialization, Visuals

37.

Negotiating Categorization of a Social Innovation in a Highly Institutionalized Field: The Case of Local and Complementary Currencies in France

Posted: 01 Jul 2015 Last Revised: 03 Aug 2017
Delphine Gibassier, Bruno De Menna and Diane-Laure Arjaliès
Audencia Business School, Sciences Po Toulouse – Université de Toulouse and Ivey Business School at Western University

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category, social and complementary currencies, social innovation

38.

Understanding Organizational Creativity: Insights from Pragmatism

American Pragmatism and Organization - Issues and Controversies, July 2013, Gower Press, edited by Mihaela Kelemen and Nick Rumens, p.131-145
Posted: 09 Jul 2013 Last Revised: 29 Oct 2013
Diane-Laure Arjaliès, Barbara Simpson and Philippe Lorino
Ivey Business School at Western University, University of Strathclyde - Strathclyde Business School and ESSEC Business School

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Pragmatism, Innovation