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.
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.