In this paper the authors explore performance measurement practices in pharmaceutical companies with particular reference to the inscribing (or ‘tracing’) of pharmaceutical representatives (‘drug reps’) responsible for the promotion of prescription medications to general practitioners...

In this paper we explore performance measurement practices in the pharmaceutical industry with particular focus on the inscribing (or ‘tracing’) of pharmaceutical representatives (‘drug reps’) responsible for the promotion of prescription medications to general practitioners and other...

Currently, telework stands a s one of the fastest developing illustrations of the so called virtual organization. Although it has started to boom in Europe, it still raises reluctance in companies that may implement it in their teams. One main reason listed in the literature for this reluctance...

Companies are sometimes reluctant to implement telework in their teams because managers may lose control over their teleworking employees. The question we try to answer in this paper is: Does telework have an impact on the manager-employee relationship and, if so, what sort of impact is it? We...

Purpose – Women in public accounting firms are still proportionally much fewer in number in the highest levels of the hierarchy than men, whereas recruitment at junior level tends to be increasingly gender-balanced. This paper aims to analyse the relationships between the glass ceiling and...

This paper proposes a critical stance on research into the rarity of women at the highest levels of accountancy. The authors aim to unravel the discourses produced on this topic in the accounting literature and question their own experience and perception as scholars building on Bourdieu’s...

This paper addresses investment procedures as a mediating instrument (Miller & O’Leary, 2007). We bring to light how normative social roles are created by procedures, focusing on their very form (Goody, 1977; 1986; 2000; Norman, 1991; 1993; Phillips & Hardy, 2002; Phillips, Lawrence & Hardy, 2004). Using a content...

Cet article étudie les raisons qui conduisent à changer le système de contrôle d’une organisation. A partir de la théorie néo-institutionnelle, il montre que le changement de système de contrôle est largement expliqué par l’évolution de la « logique institutionnelle » du secteur...