En tant que cadre d'analyse, la théorie institutionnelle a été utilisée pour expliquer les différentes manières que les organisations développent et évoluent à travers le temps, en réponse à différents types de pressions institutionnelles. Cet article contribue à la littérature de...

Purpose – This paper aims to examine the recent evolution of the regulation of statutory auditing since the passage of the Sarbanes-Oxley Act of 2002 in the USA by comparing the regulatory structures for auditing in the USA, France and Canada. Design/methodology/approach – Using publicly...

In order to explore scientific writing in Information Systems (IS) journals, we adopt a combination of historical and rhetorical approaches. We first investigate the history of universities, business schools, learned societies and scientific articles. This perspective allows us to capture the...

This article analyzes the different phases the Information Systems--Sociology relationship has gone through and points out some specific features of sociologists and Information Systems scientists in their conceptualization of Information Technology (IT). It shows that both academic fields...