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Control and change studying the process of institutionalisation

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  • Dambrin, Claire

    ()

  • Lambert, Caroline

    ()

  • Sponem, Samuel

    ()

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    Abstract

    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.

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    File URL: http://www.hec.fr/var/fre/storage/original/application/7167dcaecdef62e884fd558e2ccfca94.pdf
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    Bibliographic Info

    Paper provided by HEC Paris in its series Les Cahiers de Recherche with number 842.

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    Length: 38 pages
    Date of creation: 01 Jul 2006
    Date of revision:
    Handle: RePEc:ebg:heccah:0842

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    Postal: HEC Paris, 78351 Jouy-en-Josas cedex, France
    Web page: http://www.hec.fr/
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    Related research

    Keywords: change; institutionalisation; management control systems; decoupling; salespeople;

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    References

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    1. Covaleski, Mark A. & Dirsmith, Mark W. & Michelman, Jeffrey E., 1993. "An institutional theory perspective on the DRG framework, case-mix accounting systems and health-care organizations," Accounting, Organizations and Society, Elsevier, vol. 18(1), pages 65-80, January.
    2. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
    3. Lippi, Andrea, 2000. "One theory, many practices. Institutional allomorphism in the managerialist reorganization of Italian local governments," Scandinavian Journal of Management, Elsevier, Elsevier, vol. 16(4), pages 455-477, December.
    4. Otley, David T., 1980. "The contingency theory of management accounting: Achievement and prognosis," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 413-428, October.
    5. Brunsson, Nils, 1993. "Ideas and actions: Justification and hypocrisy as alternatives to control," Accounting, Organizations and Society, Elsevier, vol. 18(6), pages 489-506, August.
    6. Bhimani, Alnoor, 2003. "A study of the emergence of management accounting system ethos and its influence on perceived system success," Accounting, Organizations and Society, Elsevier, vol. 28(6), pages 523-548, August.
    7. Jeacle, Ingrid, 2003. "Accounting and the construction of the standard body," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 357-377, May.
    8. Anderson-Gough, Fiona & Grey, Christopher & Robson, Keith, 2005. ""Helping them to forget..": the organizational embedding of gender relations in public audit firms," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 469-490, July.
    9. Carruthers, Bruce G., 1995. "Accounting, ambiguity, and the new institutionalism," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 313-328, May.
    10. Armstrong, Peter, 1985. "Changing management control strategies: The role of competition between accountancy and other organisational professions," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 129-148, April.
    11. Roberts, John, 1991. "The possibilities of accountability," Accounting, Organizations and Society, Elsevier, vol. 16(4), pages 355-368.
    12. Ansari, Shahid & Euske, K. J., 1987. "Rational, rationalizing, and reifying uses of accounting data in organizations," Accounting, Organizations and Society, Elsevier, vol. 12(6), pages 549-570, October.
    13. Covaleski, Mark A. & Dirsmith, Mark W., 1983. "Budgeting as a means for control and loose coupling," Accounting, Organizations and Society, Elsevier, vol. 8(4), pages 323-340, October.
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    Cited by:
    1. DAMBRIN, Claire & PEZET, Anne, 2007. "Text and artefacts for creating a "World of Investment Decision-Making" : an empirical study into investment procedures," Les Cahiers de Recherche, HEC Paris 865, HEC Paris.

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