Higher education institutions and universities have recently started to publish their sustainability and corporate responsibility reports. Yet, due to digitalisation and the benefits of digital reporting, websites offer organisations novel opportunities to communicate more updated, timely and...

Higher education institutions and universities have recently started to publish their sustainability and corporate responsibility reports. Yet, due to digitalisation and the benefits of digital reporting, websites offer organisations novel opportunities to communicate more updated, timely and...

Although central to many debates in neo-institutional theories, the concept of agency still remains fairly ambiguous and sometimes elusive. In particular, the agency concept tends to conflate two different phenomena, the power of agency (the capacity to act in a given social context) and agentic...

Cet article analyse symétriquement le processus d'institutionnalisation des budgets qui a eu lieu de 1930 à 1960 et le processus de désinstitutionalisation entrepris par le Cam-i depuis les années 1990. La recherche se focalise sur les rhétoriques développées par les différents acteurs...