This paper addresses investment procedures as a mediating instrument (Miller & O’Leary, 2007). We bring to light how normative social roles are created by procedures, focusing on their very form (Goody, 1977; 1986; 2000; Norman, 1991; 1993; Phillips & Hardy, 2002; Phillips, Lawrence & Hardy, 2004). Using a content...

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...

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...

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...

This paper addresses investment procedures as a mediating instrument (Miller & O’Leary, 2007). We bring to light how normative social roles are created by procedures, focusing on their very form (Goody, 1977; 1986; 2000; Norman, 1991; 1993; Phillips & Hardy, 2002; Phillips, Lawrence & Hardy, 2004). Using a content...

Cet article analyse symétriquement le processus d’institutionnalisation des budgets qui a eu lieu de 1930 à 1960 et le processus de désinstitutionalisation entrepris par le Cam-i depuis les années 1990. La recherche se focalise sur les rhétoriques développées par les différents acteurs...

This study focuses on the roles of rhetoric and of the various actors in institutionalisation and deinstitutionalisation attempts. Our paper jointly investigates the process whereby budgeting became institutionalised between 1930 and 1960 and the attempts of the CAM-I to deinstitutionalise it...