Intergovernmental Conferences are generally seen as key events in the design of the European Union. This paper challenges this traditional view. Arguing that treaty reform should be regarded as a continuous process rather than a series of events, the paper develops a procedural understanding of...

<Para ID="Par2">Much of the BPM literature views business process design and implementation as a top-down process that is built on strategic alignment and managerial control. While this view has enabled the design of many IT artifacts for business processes, it is inconsistent with the observation that...</para>

The effect of European integration on its member states constitutes the new research agenda within the study of European integration. Marked by the “the institutionalist turn” of Anglo-Saxon political sciences, the most dominant theories on europeanisation focus on structural arrangements....

The study is based on viewing management accounting and control systems (MACS) as dynamic, organisationally embedded social phenomena whose main objective is to generate and coordinate action. In organisational communication processes many different languages are used and people have to...

This research contributes to an understanding of joint audit's legitimacy. It aims to highlight the institutional pressures affecting the sustainability of the model and opens a black box which is the interaction between joint auditors. It also shows the impact of these pressures on the...

This paper proposes a socio-psychological approach for empirical research into the influence of civil society contexts on the practices of individual economic actors. This methodological approach is based on social theories that explicitly take into account the link between structure and agency,...

This paper examines the critical role the 'accounting language' plays in organisational change. Whilst researchers have studied 'business planning' as a pedagogic device aimed at controlling spending and at introducing accountability, the explicit role played by 'accounting language' in the...

This text presents an analytical concept which is aimed at analysis of the construction of environmental responsibility—ecological action space. The concept makes it possible to analyze what environmental activities householders perform, who takes on the environmental responsibility, and how...

Stress, conflits, surcharge, pression, contrôle mais aussi gain de temps, motivation, accessibilité… sont autant de mots souvent prononcés à l’évocation de la messagerie électronique tout particulièrement lorsqu’elle est associée aux relations hiérarchiques. Bien que les...