Par la confrontation d’une lecture personnelle de Barnard à un cadre empirique d’organisation actuelle du travail, cet article identifie les risques encourus par un manager de télétravailleurs, les mécanismes individuels et organisationnels mis en œuvre pour tenter de maîtriser ces...

This paper studies the process by which a change in the institutional logic of an organisational field diffuses through the management control system of a firm.

The investment procedure prescribes the stages and tests through which all investment projects must pass before being accepted or not. It governs the conditions of acceptability and constitutes a powerful device of a priori control. In this paper, we intend to understand how investment...

Care of the self, a technique for governing the individual in society, proves to be equally a control technique for the individual in the firm. In a firm dedicated to the cult of beauty, there is a blurring of the lines between employee and consumer individual. This blurring makes care of the...

Gender issues are examined in the French and the Anglo-Saxon accounting literatures. The authors propose an overview of the theoretical frameworks and the methodologies used in the selected articles. An analysis of the glass ceiling in the accounting profession is provided. This article...

Women in public accounting firms are still proportionally much fewer in the highest levels of the hierarchy than men, whereas the recruitement at a junior level tends to be more and more gender balanced. The aim of this paper is to propose ana analysis of the mechanisms that explain the barriers...

This paper draws on socio-institutional research on accounting technology. It underlines the ability of one type of accounting technology (performance measurement technology) to be a base for control at a distance since this technology links together discourse and calculation.

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...

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...