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Control and change studying the process of institutionalisation

  • Dambrin, Claire


  • Lambert, Caroline


  • Sponem, Samuel


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    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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    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
    Contact details of provider: Postal: HEC Paris, 78351 Jouy-en-Josas cedex, France
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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. 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.
    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.
    4. Lippi, Andrea, 2000. "One theory, many practices. Institutional allomorphism in the managerialist reorganization of Italian local governments," Scandinavian Journal of Management, Elsevier, vol. 16(4), pages 455-477, December.
    5. 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.
    6. 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.
    7. 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.
    8. Jeacle, Ingrid, 2003. "Accounting and the construction of the standard body," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 357-377, May.
    9. 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.
    10. Carruthers, Bruce G., 1995. "Accounting, ambiguity, and the new institutionalism," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 313-328, May.
    11. Roberts, John, 1991. "The possibilities of accountability," Accounting, Organizations and Society, Elsevier, vol. 16(4), pages 355-368.
    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.
    13. 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.
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