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.

This paper studies the process by which a change in the institutional logic of an organisational field is institutionalised in management control systems of a firm. In particular, three elements of organisational control, inspired by the control mix defined by Abernethy and Chua (1996), are...

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...

Recent techniques and shifts in the environment are often viewed as leading management accountants to adopt a business orientation. However, empirical evidence pointing to clear shifts in the role played by management accountants remains relatively scarce. From in-depth qualitative research...

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. The theoretical framework proposed by Hasselbladh and Kallinikos (2000) enables us to describe the institutionalisation process of...

Care of the self, a technique for governing the individual in society, proves to be equally a control technique for the individual in the firm. In a firm dedicated to the cult of beauty, there is a blurring of the lines between employee and consumer individual. This blurring makes care of the...