IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01907802.html
   My bibliography  Save this paper

How to manage prudential standards ? Results of an intervention-research carried out in a mutual integrating Solvency II
[Comment gérer les normes prudentielles ? Résultats d'une recherche-intervention sur l'application de Solvabilité II par une mutuelle]

Author

Listed:
  • Laurent Cappelletti

    (ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations)

  • Nicolas Dufourg

Abstract

The article introduces the Solvency II Directive, setting out the new prudential framework for insurers, to study the management of the integration of this new normative framework so that it can effectively control risks. The underlying assumption of the research is that the integration of a new normative framework must be managed in an adapted way or else it will not achieve its objectives. Such an hypothesis challenges in a way the neo-institutionalist theory for which the question of the managerial mecanisms allowing the integration of norms is somewhat let down. The study is based on an intervention-research within a French mutual. The results indicate that the Directive, subject to a management approach facilitating principles of orchestration, arbitration, negotiation and ethics, strengthens the risk management system of mutual insurance bodies. Although a bigger complexity of the management system of the company is observed.

Suggested Citation

  • Laurent Cappelletti & Nicolas Dufourg, 2018. "How to manage prudential standards ? Results of an intervention-research carried out in a mutual integrating Solvency II [Comment gérer les normes prudentielles ? Résultats d'une recherche-interven," Post-Print hal-01907802, HAL.
  • Handle: RePEc:hal:journl:hal-01907802
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907802
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01907802/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Laurent Cappelletti, 2018. "Intervention-research : From conceptualization to publication," Post-Print hal-02113341, HAL.
    2. Henri Savall & Anthony F. Buono, 2007. "Socio-Economic Intervention in Organizations," Post-Print hal-01638299, HAL.
    3. Arnold, Vicky & Benford, Tanya & Canada, Joseph & Sutton, Steve G., 2011. "The role of strategic enterprise risk management and organizational flexibility in easing new regulatory compliance," International Journal of Accounting Information Systems, Elsevier, vol. 12(3), pages 171-188.
    4. Dominique Bessire & Laurent Cappelletti & Benoit Pigé, 2010. "Normes : origines et conséquences des crises," Post-Print hal-01409116, HAL.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Laurent Cappelletti & Nicolas Dufourg, 2016. "Solvabilité II, quels apports pour la gouvernance des risques ? Résultats d'une recherche-intervention au sein d'une mutuelle française," Post-Print hal-01901188, HAL.
    2. Laurent Cappelletti & Olivier Voyant & Henri Savall, 2018. "The hidden cost method: step balance in reflective practitioner mode over forty years of application [La méthode des coûts cachés : bilan d’étape en mode praticien réflexif de quarante années d’app," Post-Print hal-01907797, HAL.
    3. Yongrok Choi & Xiaoxia Ye & Lu Zhao & Amanda C. Luo, 2016. "Optimizing enterprise risk management: a literature review and critical analysis of the work of Wu and Olson," Annals of Operations Research, Springer, vol. 237(1), pages 281-300, February.
    4. Simon Niklas Hellmich, 2017. "What is Socioeconomics? An Overview of Theories, Methods, and Themes in the Field," Forum for Social Economics, Taylor & Francis Journals, vol. 46(1), pages 3-25, January.
    5. Alexis Roche, 2018. "Reconnaissance au travail VS mépris et déni : reconnaître l'existence et l'évolution positive des salariés," Post-Print hal-01894941, HAL.
    6. Prasad, Acklesh & Green, Peter, 2015. "Governing cloud computing services: Reconsideration of IT governance structures," International Journal of Accounting Information Systems, Elsevier, vol. 19(C), pages 45-58.
    7. Nicolas Dufour & Béatrice Bon-Michel, 2014. "La mesure du risque dans la société du calcul : du dénombrement au discernement. Cas du risque opérationnel bancaire," Post-Print hal-01899431, HAL.
    8. Olayinka Adedayo Erin & Adebola Daniel Kolawole & Abdurafiu Olaiya Noah, 2020. "Risk governance and cybercrime: the hierarchical regression approach," Future Business Journal, Springer, vol. 6(1), pages 1-15, December.
    9. Behera, Rajat Kumar & Bala, Pradip Kumar & Rana, Nripendra P. & Kizgin, Hatice, 2022. "Cognitive computing based ethical principles for improving organisational reputation: A B2B digital marketing perspective," Journal of Business Research, Elsevier, vol. 141(C), pages 685-701.
    10. Boniface Bampoky, 2016. "Accounting normalization difficulties in the OHADA zone [Les difficultés de normalisation comptable dans l’espace OHADA]," Post-Print hal-01902203, HAL.
    11. Yongrok Choi & Xiaoxia Ye & Lu Zhao & Amanda Luo, 2016. "Optimizing enterprise risk management: a literature review and critical analysis of the work of Wu and Olson," Annals of Operations Research, Springer, vol. 237(1), pages 281-300, February.
    12. Habib Mahama & Zhichao (Alex) Wang, 2023. "Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply alliances," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(3), pages 3253-3296, September.
    13. Laurent Cappelletti, 2009. "La Recherche-Intervention : Une Reponse Au Besoin D'Evidence-Based Management En Controle De Gestion ?," Post-Print halshs-00458965, HAL.
    14. Laurent Cappelletti, 2010. "La Recherche-Intervention : Quels Usages En Controle De Gestion ?," Post-Print hal-00481090, HAL.
    15. Taipaleenmäki, Jani & Ikäheimo, Seppo, 2013. "On the convergence of management accounting and financial accounting – the role of information technology in accounting change," International Journal of Accounting Information Systems, Elsevier, vol. 14(4), pages 321-348.
    16. Najoua Hammouch & Mehdi Nouri & Laurent Cappelletti & Abdellatif Marghich, 2021. "La recherche intervention : du terrain à la production de la connaissance," Post-Print hal-03334044, HAL.
    17. Yvon Pesqueux & Benoit Pigé, 2021. "Du territoire comme territoire des normes aux ISO, normes sans territoire," Post-Print halshs-03425509, HAL.
    18. R. W. Major & Madina Rival, 2012. "From informal practices to formal conduct: Which ethical practices and issues for French lobbying consulting?," Working Papers halshs-00709380, HAL.
    19. Gérard Desmaison & Georges Vandenhove, 2017. "FROM HIDDEN COSTS TO MEASUREABLE PERFORMANCE From Heterodox Practices to Orthodox Practises," Post-Print halshs-02073905, HAL.
    20. Laura Khachan & Maïté Rateau & Laurent Cappelletti, 2020. "Sales Measures do not fit all: A little bit of everything," Post-Print hal-02888080, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01907802. See general information about how to correct material in RePEc.

    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 CitEc recognized a bibliographic reference but did not link an item in RePEc 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.