Purpose – This purpose of this paper is to investigate the introduction of French theory into English language accounting research and to assess the impact of the work of French social theorists on the accounting research domain. Design/methodology/approach – The paper presents a citation...

CET ARTICLE TRAITE DES Résistances culturelles à la rationalisation économique dans une entreprise de production audiovisuelle

Cet article traite des tableau de bord de gestion

This article is a contribution to the study of the spread of management innovations, methods and rhetorics. It particularly concerns the influence of ideological and political factors, which have so far mostly escaped in-depth study. In particular, we seek to understand to what extent a critique...

Drawing on the concept of « trial », developed by French sociologists, this article analyzes the dynamics of employees’ performance evaluation systems, particularly those involving accounting performance measures. A case study is presented as an illustration of our proposal to consider these...