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Control and change studying the process of institutionalisation

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Author Info
Dambrin, Claire ()
Lambert, Caroline ()
Sponem, Samuel ()
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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Publisher 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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Find related papers by JEL classification:
M11 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - Production Management
M12 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - Personnel Management; Executive Compensation

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. 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. [Downloadable!] (restricted)
  2. Roberts, John, 1991. "The possibilities of accountability," Accounting, Organizations and Society, Elsevier, vol. 16(4), pages 355-368. [Downloadable!] (restricted)
  3. 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. [Downloadable!] (restricted)
  4. 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. [Downloadable!] (restricted)
  5. Jeacle, Ingrid, 2003. "Accounting and the construction of the standard body," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 357-377, May. [Downloadable!] (restricted)
  6. 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. [Downloadable!] (restricted)
  7. Carruthers, Bruce G., 1995. "Accounting, ambiguity, and the new institutionalism," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 313-328, May. [Downloadable!] (restricted)
  8. 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. [Downloadable!] (restricted)
  9. 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. [Downloadable!] (restricted)
  10. 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. [Downloadable!] (restricted)
  11. 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. [Downloadable!] (restricted)
  12. 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. [Downloadable!] (restricted)
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  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 865, HEC Paris. [Downloadable!]
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