This paper studies the reasons that lead to change in an organisation’s system of control. From the standpoint of neo-institutional theory, it argues that change in the system of control is largely explained by the evolution in the “institutional logic” of the sector to which the...

Profit manipulation has been largely studied through Positive Accounting Theory (PAT). However, the weakness of the results obtained would suggest using different theoretical and methodological approaches to examine this subject. In France, management controllers play a central role in profit...

Currently, telework stands a s one of the fastest developing illustrations of the so called virtual organization. Although it has started to boom in Europe, it still raises reluctance in companies that may implement it in their teams. One main reason listed in the literature for this reluctance...

Companies are sometimes reluctant to implement telework in their teams because managers may lose control over their teleworking employees. The question we try to answer in this paper is: Does telework have an impact on the manager-employee relationship and, if so, what sort of impact is it? We...

The investment procedure prescribes the stages and tests through which all investment projects must pass before being accepted or not. It governs the conditions of acceptability and constitutes a powerful device of a priori control. In this paper, we intend to understand how investment...