This article is a contribution to the study of the spread of management innovations, methods and rhetorics. It particularly concerns the influence of ideological and political factors, which have so far mostly escaped in-depth study. In particular, we seek to understand to what extent a critique...

Purpose – This purpose of this paper is to investigate the introduction of French theory into English language accounting research and to assess the impact of the work of French social theorists on the accounting research domain. Design/methodology/approach – The paper presents a citation...

The digital economy has now a widespread impact on the whole economy and leads companies to transform and adopt new competition rules. The objectives of this paper are: (1) to analyze these evolutions; and (2) to understand the role of information systems in these changes. The authors have...

The digital economy has now a widespread impact on the whole economy and leads companies to transform and adopt new competition rules. Our objectives in this paper are:1) to analyze these evolutions and,2) to understand the role of informations systems in these changes. We have investigated two...