Dambrin, Claire; Lambert, Caroline; Sponem, Samuel - HAL - 2007
control mix defined by Abernethy and Chua (1996), are studied: management culture, division of powers between functions, and …This paper studies the process by which a change in the institutional logic of an organisational field is … institutionalised in management control systems of a firm. In particular, three elements of organisational control, inspired by the …