This paper aims at questioning how the maintenance of institutions is actually performed. Based on an institutional work perspective in order to better link field and actors relationships, we investigate how the Michelin Red guide went international and used its internationalization to secure...

Value based management was considered as the major managerial innovation of the nineties: managers were to supposed to be turned into owners through redesigned compensation packages including value creation metrics such as EVA and the like, increased influence of shareholders on firms’...

What are the dynamics of knowledge during planning practices? This research aims to analyze the nature of knowledge dynamics during planning practices. Pierre Bourdieu’s praxeology (1990, 2000) provides a fruitful framework to understand the role and the interactions between knowledge and...

This paper analyzes idea work in haute cuisine through three case studies. Mobilizing Bourdieu’s praxeology, we consider idea work as a practice, an activity that takes sense and meaning in the social world. Thus, idea work reflects the position of the agent in the field and the struggles to...

Within a practice-based approach of organizations, we explore the knowing integration phenomena at the roots of competitive advantage. While former knowing integration studies have pointed to the importance of boundary objects across occupational communities, knowing integration inside a...

We analyze the role of management instruments in the development of collective activity and in the dynamics of organization, recurring to pragmatic and semiotic theories. In dualist representation-based theories (rationalism, cognitivism), instruments are seen as symbolic reflections of...

In this case study, we analyze in a French public company the adoption mode of a new management control system pertaining to New Public Management principles. We compare the formal system designed and deployed in the organization, the discourses of its promoters and users and the observed...

We study the effect of the mandatory adoption of IFRS in Europe in 2005 on conditional conservatism. To capture conditional conservatism, we use three measures: the Basu (1997) measure, the Khan and Watts (2009) measure, and a measure controlling for potential shifts in unconditional...

Clothed in various formulations, the question of “coherence” is central to management control. Thus it is widely accepted that different forms of control “cannot be used effectively in every situation” (Merchant, 1998: 32, 69) – a statement referring to the contingency framework. It is...

Accounting for research and development (R&D) costs is an open issue. SFAS N°2 mandates that all R&D costs are immediately expensed. International standards prescribe a capitalization of R&D costs if they meet certain criteria (IAS 38). Recent research papers (Healy et al., 2002; Lev and...