Journal articles (2013), Journal of Accounting and Organizational Change, 9 (2), pp. 206-236
Subjectivities and Micro-Processes of Change in Accounting Practices: A Case Study
The article proposes an extension of Hasselbladh and Kallinikos’ (2000) framework to study the role of subjectivities in the institutionalization of new management methods. The analysis of the implementation of a new performance management and measurement system in a large French public sector firm evidences that deliberate acceptance of methods may co-exist with non-deliberate reluctant behaviour. Link to the article
ANCELIN-BOURGUIGNON, A., SAULPIC, O. and ZARLOWSKI, P. (2013). Subjectivities and Micro-Processes of Change in Accounting Practices: A Case Study. Journal of Accounting and Organizational Change, 9(2), pp. 206-236.