In an increasingly uncertain context, budgeting faces at least two categories of concerns : how should realistic objectives be set in a poorly predictable context? How should a fair year-end evaluation be performed when uncertainty has affected the results and their controllability? <p> Since...</p>

Based on prior accounting literature and Simons’ framework (1990, 1995), the authors explore the use of budgets in PEU situations in a qualitative study. They conducted a field-based study and interviewed 14 senior sales and marketing managers from various industries, using projective...

This paper seeks to clarify how carbon accountants as collective entrepreneurs contribute to organizational change. It is based on a longitudinal case study using participation observations and semi-structured interviews, as well as secondary data from the case study company. Using the concept...

Purpose – Women in public accounting firms are still proportionally much fewer in number in the highest levels of the hierarchy than men, whereas recruitment at junior level tends to be increasingly gender‐balanced. This paper aims to analyse the relationships between the glass ceiling and...

Purpose: The purpose of this paper is to report the outcome of an interdisciplinary discussion on the concepts of profit and profitability and various ways in which we could potentially problematize these concepts. It is our hope that a much greater attention or reconsideration of the...

Purpose: This paper investigates online evaluation processes on peer-to-peer platforms to highlight how online peer evaluation enacts neoliberal subjects and collectives. Design/methodology/approach: The paper uses netnography (Kozinets, 2002) to study the online community of Airbnb. It is also...

This paper studies the process by which a change in the institutional logic of an organisational field diffuses through the management control system of a firm.