We have implemented non-collinear GGA and a generalized Bloch’s theorem to simulate unconmensurate spiral arrangements of spins in a Density Functional Theory code based on localized wave functions. We have subsequently performed a thorough study of the different states of bulk Iron. We...

Based on an ethnographic study, this paper analyzes hidden activities in management controllers’ practice. We show that, while they wish to appear as business partners, they do not “sell” themselves to managers. On the contrary, they adopt avoidance strategies, intending to delegate or...

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...

Numerous critical studies argue that control of individuals is obtained through domination. In this article, we focus on the design and on the development of a panoptic organization and not on its implementation. By taking this point of view, we demonstrate the possibility of going beyond the...

This paper examines the processes by which identity work influences accounting and organisational practices. Analysing ethnographic material, we study how accountants engage in a struggle for recognition in a context where tensions emerge from the confrontation between idealised occupational...