This article is a contribution to the study of the spread of management innovations, methods and rhetorics. It particularly concerns the influence of ideological and political factors, which have so far mostly escaped in-depth study. In particular, we seek to understand to what extent a critique...

Since Hofstede published his book, The consequences of culture, numerous comparative studies have flourished and built on the well-known five-dimension model. In 1999, two critiques were addressed to these pieces of work. Bhimani (1999) critiqued their homogeneity and poor ability to enhance our...

La norme IFRS 8 impose aux entreprises de présenter l'information sectorielle sur la base des données internes de gestion de l'entreprise. Dans ce papier, nous essayons d'expliquer le décalage entre l'impact attendu de cette norme et son application. En effet, l'information sectorielle...

Purpose – The purpose of this paper is to provide a commentary on “Remaining consistent with method? An analysis of grounded theory research in accounting”, a paper by Gurd. Design/methodology/approach – Like Gurd, the authors conducted a bibliographic study on prior pieces of research...

Cet article étudie les impacts de la Responsabilité Sociétale de l'Entreprise (RSE) sur le système de contrôle mis en place par une entreprise du secteur énergétique. Ces impacts sont analysés grâce au cadre théorique des leviers de contrôle proposé par Simons. La RSE a provoqué une...

This paper questions the impact of Bhimani's (1999), Harrison's & McKinnon's (1999), McSweeney's (2002a) and Baskerville's (2003) critiques of Hofstede's model on accounting research. We assess how cultural studies published in accounting journals and referring to these critiques have been...