Dambrin, Claire; Lambert, Caroline; Sponem, Samuel - HAL - 2007
institutionalised in management control systems of a firm. In particular, three elements of organisational control, inspired by the … control mix defined by Abernethy and Chua (1996), are studied: management culture, division of powers between functions, and … institutionalisation process of management control systems in more detail by observing how ideals are translated into discourse and in turn …