Drawing on Hasselbladh and Kallinikos' (2000) proposal, our article aims at contributing to refining frameworks for the analysis of processes of diffusion and adoption of accounting innovations. Our analysis is based on the case study of the adoption a new performance measurement and management system in a French public sector firm. We suggest that not only ideals, discourses and techniques of control, but also related practice should be scrutinized to fully understand adoption processes in firms.
ANCELIN-BOURGUIGNON, A., SAULPIC, O. and ZARLOWSKI, P. (2007). New Institutionalism and Accounting Change: Why Ideals, Discourses and Techniques are not Enough. In: Proceedings of the 5th conference of APIRA (Asia Pacific Interdisciplinary Research in Accounting Conference). APIRA.