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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

ANCELIN-BOURGUIGNON Annick , SAULPIC O., ZARLOWSKI P.

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.