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The turnover in the audit industry has its own particularities. Indeed, this sector is known for having such an important turnover rate and a weak retention of the employees on the long term, especially because of the tough requirements of this profession. Moreover, the female turnover, in an overall perspective, is also very specific. Thus, the aim of this thesis is related to these topics and the main objective is to identity what are the reasons behind the turnover decisions of women working in the financial audit industry, more specifically in one of the Big4 (i.e. the four largest public accounting firms, on a global level). A review of the existing literature has been done, firstly to give a proper context and to define the main concepts included in this thesis (i.e turnover, Big4, financial audit), then, to go through the existing elements that were already identified as factors of turnover (in general, and in the specific cases of audit and women). Then, an empirical study was conducted and twenty-three women who work or has previously worked in the audit sector in a Big4 have been interviewed. The results of this data collection have been used either to draw a parallel between the elements highlighted in the literature review or to identity gaps in this existing literature.
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In Belgium patients of hospitals are becoming more and more demanding about the quality and safety of care. Many hospitals are starting to engage an accreditation process with organisms such as “Accreditation Canada International”, “Joint National Commission”, “Nederlands Instituut voor Accreditatie in de Zorg” or even “Haute Autorité de Santé” in France. We also know that funding a hospital now will also depend on its ability to provide quality cares. Accreditation is seen as an acknowledgement of the quality and safety care. In our study we tried to investigate the real impacts of the process on the organization of a hospital, its environment, on the quality and the security cares. First of all, we performed an analysis of documentation concerning accreditation and the impacts it can have on hospitals to be able to clearly understand the subject. After that we met some professionals working in hospitals in Belgium and in charge of the implantation of the process. The results of these interviews show us that accreditation has significant impact on the quality and the security care. There is a formalization of the medical practices guided by repositories but the process establishes a real continuous improvement in terms of quality and safety care. But health professionals aren’t still inclined to change their personal practices for what they consider as an “administrative task”. That’s why the involvement of the management and communication are very important to imply them in the process. If a hospital succeeds the implementation of the accreditation it can better detect undesirable events and decrease them. It can also improve its practices as patient identification, infectious risk management, information management related to patient and its support, medicine management, fall prevention, performance indicators, … Our study shows that the impacts identified above are real but a good implementation of the process is only possible with the implication of the health professionals (medical, paramedical) and administrative professionals. The analysis of document and the interviews of the professionals in hospitals demonstrate that the accreditation is a real opportunity for hospitals to improve continually their practices and management.
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With the rise of digital and social media companies are facing a whole new dimension. New technologies make it possible to reach a very large audience and to pass on messages in a few seconds all over the world. This transformation has not only affected companies, but also consumers in their daily lives, in their habits and way of life. Their buying behavior has been transformed by social media (Power & Phillips-Wren, 2011). We live in a world of digital communication and social influence. Costumers have never had so much power and are becoming more demanding. Costumers also have become content creators and are closer than ever to businesses. 37% of the world’s population is active on social media (Solomon & Tuten, 2019). Social networks are indeed becoming crucial for some companies and are becoming part of their marketing strategies. There is growing interest in the influence of social media on consumer behavior and purchasing decisions. Executive Summary: With the rise of digital technologies and social media, companies are facing a whole new dimension. New technologies make it possible to reach a very large audience and to pass on messages in a few seconds all over the world. This transformation has not only affected companies, but also consumers in their daily lives, in their habits and way of life. Their buying behavior has been transformed by social media (Power & Phillips-Wren, 2011). We live in a world of digital communication and social influence. Costumers have never had so much power and are becoming more demanding. Costumers also have become content creators and are closer than ever to businesses. 37% of the world’s population is active on social media (Solomon & Tuten, 2019). Indeed, social networks are becoming crucial for some companies and are part of their marketing strategies. There is growing interest in the influence of social media on consumer behavior and purchasing decisions. While the first Internet users were mainly men (Tissier & Kimmel, 2002), today, at the global level, social networks are used almost equally by men and women. Since women got more rights and became more financial independent, marketing researchers have realized that gender is indeed a segmentation criterion that allows them to better target their audience. Understanding the differences between men and women allows them to establish appropriate marketing strategies.
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The EFQM model is a management model that provides multiple approaches for achieving sustainable organisational excellence. It was created in 1988 with the objective of improving the competitiveness of European organisations. Its methodology is based on seven criteria that affect areas such as leadership, people management, stakeholder engagement, sustainable value creation, etc. An organisation that wishes to implement the EFQM process will have to carry out a self-assessment of its activities, with the aim to determine the gap between the results obtained and the desired results. This allows the organisation to identify its strengths and weaknesses and to start thinking about action plans for improvement. The EFQM model will be presented in this thesis from different angles. Indeed, we will cover its benefits and see some critics about it. Following that, some comparisons with other models will also be presented. Then, we will analyse it in a Belgian context. In fact, we will see which organisations have obtained the EFQM label in Belgium. Actually, the majority of certified organisations come from the non-profit sector, and we will try to understand this trend. Finally, through interviews with certified organisations, we will discover that there are factors that can help to obtain the label, and on the opposite, some points that make the EFQM process more difficult to implement.
EFQM model --- quality --- excellent management --- excellent organisation --- evaluation model --- Sciences économiques & de gestion > Comptabilité & audit
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This thesis deals with the consequences of an ESG label on the operating result of companies. It is based on two types of analysis, a quantitative analysis to see if there is a change in the operating result before and after the label. The second is a qualitative analysis to determine whether this change is due to the label or not. The results are then discussed.
ESG --- LABEL --- OPERATING --- RESULT --- MANAGEMENT --- Sciences économiques & de gestion > Gestion de l'entreprise & théorie des organisations
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En mars 2020, la Belgique a annoncé son premier lockdown et plusieurs mesures pour limiter la propagation du virus Covid-19. Ces mesures comprenaient la fermeture de certains secteurs dits " non essentiels " et l'obligation de télétravail lorsque cela était possible. Cependant, certains secteurs ont continué à se rendre sur leur lieu de travail afin d'assurer les services essentiels à la population. Certaines professions ont ainsi été qualifiées de "travailleurs de première ligne" car elles étaient en première ligne face au virus. Les secteurs les plus touchés par le travail sur site sont des secteurs occupés par de nombreuses femmes et sont des professions en contact avec le public. Dans cette thèse, nous nous intéressons aux femmes de première ligne et plus particulièrement aux infirmières, aides-soignantes, aides à domicile, femmes de ménage, agents d'entretien et caissières. Ces emplois sont normalement peu valorisés et mal payés. Nous allons donc essayer de savoir comment ces femmes de première ligne ont été affectées par la crise du Covid-19 en Belgique lors du premier lockdown. Plusieurs études scientifiques ont été menées qui se concentrent sur l'impact du Covid-19 sur le vécu des travailleurs de la santé. D'autres études abordent les conditions de travail dans les différents secteurs, mais elles n'impliquent pas ou peu le vécu de ces autres travailleurs et les conséquences engendrées.
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Les objectifs poursuivies dans ce mémoire sont la suivante : analyser le rôle de la religion dans l’insertion socioprofessionnelle et de quelle manière la religion influence cette intégration, identifier les facteurs sociodémographiques des églises évangéliques à Bruxelles et analyser les effets potentiels des facteurs sociodémographiques des églises évangéliques à Bruxelles et ce qu’elles apportent en termes de changement dans la vie sociale et professionnelle de leurs croyants.
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