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 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...

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...

The paper reports on a case study of the processes behind the development and the implementation of a centre-based costing system in a public health organisation. Since the processes of change involve the activities of various groups, the paper explores the reformers' policies towards public...

The aim of this article is to explore the influence of single agents on gender equity in organizations. In our qualitative study, we focus on works councillors as equal opportunity agents in large profit organizations in Austria, because of their unique institutional position regarding...

The aim of this article is to explore the influence of single agents on gender equity in organizations. In our qualitative study, we focus on works councillors as equal opportunity agents in large profit organizations in Austria, because of their unique institutional position regarding...

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....

Stress, disputes, work overload, pressure, control but also time saving, motivation, accessibility…. are all words that are frequently used when talking about e-mails particularly in connection with hierarchical relations. Although researchers and practitioners acknowledge the effects this...

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...