This study investigates the relationship between trust and collective awareness levels over time. The study also examines the multi-dimensionality of both trust and collective awareness in virtual teams. Hence, we adopt a longitudinal study to provide a preliminary step towards understanding the...

Many studies illustrate the increasing power of financial officers in organisations, as related to a universal and inevitable process of financialisation. Through an ethnographic study, we tried to analyse concrete impacts on daily practices of this trend. We showed that the trajectory of...

Fair value supporting by the IAS-IFRS standards appears largely as a financial interference in the accounting practice. Nevertheless, by showing that fair value represents an accounting conceptual shift due to recent transformations of our economies, we establish that fair value actuarial...

Organisational order has been described as the outcome of an intraorganizational struggle (Fligstein, 1987), a conflict between organisational professions (Armstrong, 1985). However, most studies illustrate the victory of the financial rationale, other professional groups trying in vain to...

Little attention has been given to the coexistence that could exist between several rationales. Most studies illustrate the victory of the financial rationale, other groups trying in vain to resist change. In this paper, based on an ethnographic study of management control practices, we try to...

Organisational order has been described as the outcome of an intraorganizational struggle (Fligstein, 1987), a conflict between organisational professions (Armstrong, 1985). However, most studies illustrate the victory of the financial rationale, other professional groups trying in vain to...

Our paper is based on an ethnographic approach. One of the authors has conducted an ethnographic study at TechCo, a multinational aeronautic company, during 4 months. Following the actors, actants and allies at TechCo, we will show that two institutional trajectories compete for controlling the...

Our paper is based on an ethnographic approach. One of the authors has conducted an ethnographic study at TechCo, a multinational aeronautic company, during 4 months. Following the actors, actants and allies at TechCo, we will show that two institutional trajectories compete for controlling the...

This article examines how employees form their perceptions of managerial responsibility in a concrete organizational setting. Drawing on negotiated order theory, it shows that these perceptions are the result of complex processes of social construction and negotiation, rather than the...