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...

In this paper the authors explore performance measurement practices in pharmaceutical companies with particular reference to the inscribing (or ‘tracing’) of pharmaceutical representatives (‘drug reps’) responsible for the promotion of prescription medications to general practitioners...

This study explores how morality is constituted into accounting objects and how accounting becomes a moral mediator. We retrace the moral practices that subtend the field-level construction of a Principal-Agent incentive algorithm in a Big Pharma company, with particular focus on the inscribing...

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: 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.

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...