Alors que la plupart des études illustrent une montée en puissance de la fonction financière, peu d'attention a été accordée à une coexistence possible entre plusieurs rationalités. En étudiant les pratiques de contrôle de gestion observées lors d'une enquête ethnographique, nous...

Our paper is based on an ethnographic approach. One of the authors has conducted an ethnographic study at TechCo, a multinational aeronautic company, during 4 months. Following the actors, actants and allies at TechCo, we will show that two institutional trajectories compete for controlling the...

Purpose – This paper aims to better understand why neoliberal governance is so resilient to the crises that frequently affect all or part of the economy. Design/methodology/approach – The argument of this paper relies on a macroanalysis of discourses surrounding the Global Financial Crisis....