This paper studies the reasons that lead to change in an organisation’s system of control. From the standpoint of neo-institutional theory, it argues that change in the system of control is largely explained by the evolution in the “institutional logic” of the sector to which the...

Cet article étudie les raisons qui conduisent à changer le système de contrôle d’une organisation. A partir de la théorie néo-institutionnelle, il montre que le changement de système de contrôle est largement expliqué par l’évolution de la « logique institutionnelle » du secteur...

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...

Currently, telework stands a s one of the fastest developing illustrations of the so called virtual organization. Although it has started to boom in Europe, it still raises reluctance in companies that may implement it in their teams. One main reason listed in the literature for this reluctance...

Companies are sometimes reluctant to implement telework in their teams because managers may lose control over their teleworking employees. The question we try to answer in this paper is: Does telework have an impact on the manager-employee relationship and, if so, what sort of impact is it? We...