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Expanding public sector performance measurement and management research with actor-centred approaches in new institutionalism

Leca, Bernard; Laguecir, Aziza - In: Journal of Public Budgeting, Accounting & Financial … 35 (2023) 5, pp. 608-620

Purpose In his 2022 paper, in the Journal of Public Budgeting, Accounting and Financial Management , Sven Modell reviews and reflects on the public sector's institutional research dealing with performance measurement and management (PMM) over the past decade. Modell suggests potential extensions...

Persistent link: https://www.econbiz.de/10014895293

Organized decoupling of management control systems : an exploratory study of traders' unethical behavior

Laguecir, Aziza; Leca, Bernard - In: Journal of business ethics : JBE 181 (2022) 1, pp. 153-169

Enduring unethical behavior in trading has generated much research interest, and scholars disagree on the reasons for this situation. According to MacIntyre (2015), this has to do with the personal traits of traders, whereas Rocchi and Thunder (2019) argue this is due to permissive work...

Persistent link: https://www.econbiz.de/10013482523

Managing quality of cost information in clinical costing : evidence across seven countries

Chapman, Christopher S.; Kern, Anja; Laguecir, Aziza; … - In: Journal of Public Budgeting, Accounting & Financial … 34 (2021) 2, pp. 310-329

Purpose: The purpose is to assess the impact of clinical costing approaches on the quality of cost information in seven countries (Denmark, England, France, Germany, Ireland, the Netherlands and Portugal). Design/methodology/approach: Costing practices in seven countries were analysed via...

Persistent link: https://www.econbiz.de/10012641070

Integrated reporting impact on core organisational practices : a practice-based perspective

Roszak, Sabrina; Laguecir, Aziza - In: Australian accounting review : AAR 34 (2024) 3, pp. 243-260

Persistent link: https://www.econbiz.de/10015144431

Costing practices in healthcare

Chapman, Christopher S.; Kern, Anja; Laguecir, Aziza - In: Accounting horizons : a quarterly publication of the … 28 (2014) 2, pp. 353-364

Persistent link: https://www.econbiz.de/10010408291

Unexpected utilizations of information technology : off interaction between users and EDI

Laguecir, Aziza; Massué, Marie-Laure; Colas, Hervé - In: Problems and perspectives in management : PPM ; … 8 (2010) 3, pp. 148-159

Persistent link: https://www.econbiz.de/10008696214

Management accounting systems in institutional complexity : hysteresis and boundaries of practices in social housing

Laguecir, Aziza; Kern, Anja; Kharoubi, Cécile - In: Management accounting research 49 (2020), pp. 1-14

Persistent link: https://www.econbiz.de/10012421148

Managing quality of cost information in clinical costing : evidence across seven countries

Chapman, Christopher S.; Kern, Anja; Laguecir, Aziza; … - In: Journal of public budgeting, accounting & financial … 34 (2022) 2, pp. 310-329

Persistent link: https://www.econbiz.de/10013387738

Accounting and accountability for managing diversity tensions in hybrid organisations

Grossi, Giuseppe; Laguecir, Aziza; Ferry, Laurence; … - In: The British accounting review 56 (2024) 5, pp. 1-12

Persistent link: https://www.econbiz.de/10015062738

Behind smoke and mirrors : a political approach to decoupling

Kern, Anja; Laguecir, Aziza; Leca, Bernard - In: Organization studies : an international … 39 (2018) 4, pp. 543-564

Persistent link: https://www.econbiz.de/10011886321