Essec\Faculty\Model\Contribution {#2233
  #_index: "academ_contributions"
  #_id: "4904"
  #_source: array:26 [
    "id" => "4904"
    "slug" => "new-institutionalism-and-accounting-change-why-ideals-discourses-and-techniques-are-not-enough"
    "yearMonth" => "2007-01"
    "year" => "2007"
    "title" => "New Institutionalism and Accounting Change: Why Ideals, Discourses and Techniques are not Enough"
    "description" => "BOURGUIGNON, A., SAULPIC, O. et ZARLOWSKI, P. (2007). New Institutionalism and Accounting Change: Why Ideals, Discourses and Techniques are not Enough. Dans: <i>Proceedings of the 5th conference of APIRA (Asia Pacific Interdisciplinary Research in Accounting Conference)</i>. APIRA."
    "authors" => array:3 [
      0 => array:3 [
        "name" => "BOURGUIGNON Annick"
        "bid" => "B00000064"
        "slug" => "ancelin-bourguignon-annick"
      ]
      1 => array:1 [
        "name" => "SAULPIC O."
      ]
      2 => array:1 [
        "name" => "ZARLOWSKI P."
      ]
    ]
    "ouvrage" => "Proceedings of the 5th conference of APIRA (Asia Pacific Interdisciplinary Research in Accounting Conference)"
    "keywords" => array:2 [
      0 => "Changement comptable"
      1 => "Institutionalisation"
    ]
    "updatedAt" => "2021-10-18 15:40:16"
    "publicationUrl" => null
    "publicationInfo" => array:3 [
      "pages" => ""
      "volume" => ""
      "number" => ""
    ]
    "type" => array:2 [
      "fr" => "Actes d'une conférence"
      "en" => "Conference Proceedings"
    ]
    "support_type" => array:2 [
      "fr" => "Editeur"
      "en" => "Publisher"
    ]
    "countries" => array:2 [
      "fr" => null
      "en" => null
    ]
    "abstract" => array:2 [
      "fr" => "Site internet: http://www.bsec.canterbury.ac.nz/apira2007/proceedings.html En nous appuyant sur l'analyse de Hasselbladh and Kallinikos (2000), nous proposons d'enrichir le cadre théorique pour l'analyse des processus de diffusion et d'adoption des innovations comptables. Notre analyse s'appuie sur l'étude d'un cas portant sur l'adoption d'un nouveau système de management et de mesure des performances dans une entreprise française du secteur public. Nous suggérons que pour comprendre les processus d'adoption des innovations dans les entreprises, il convient d'examiner les idéaux, les discours et les techniques de contrôle, mais aussi les pratiques qui leur sont reliées."
      "en" => "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."
    ]
    "authors_fields" => array:2 [
      "fr" => "Comptabilité et Contrôle de Gestion"
      "en" => "Accounting and Management Control "
    ]
    "indexedAt" => "2024-12-21T16:21:43.000Z"
    "docTitle" => "New Institutionalism and Accounting Change: Why Ideals, Discourses and Techniques are not Enough"
    "docSurtitle" => "Actes d'une conférence"
    "authorNames" => "<a href="/cv/ancelin-bourguignon-annick">BOURGUIGNON Annick</a>, SAULPIC O., ZARLOWSKI P."
    "docDescription" => "<span class="document-property-authors">BOURGUIGNON Annick, SAULPIC O., ZARLOWSKI P.</span><br><span class="document-property-authors_fields">Comptabilité et Contrôle de Gestion</span> | <span class="document-property-year">2007</span>"
    "keywordList" => "<a href="#">Changement comptable</a>, <a href="#">Institutionalisation</a>"
    "docPreview" => "<b>New Institutionalism and Accounting Change: Why Ideals, Discourses and Techniques are not Enough</b><br><span>2007-01 | Actes d'une conférence </span>"
    "docType" => "research"
    "publicationLink" => "<a href="#" target="_blank">New Institutionalism and Accounting Change: Why Ideals, Discourses and Techniques are not Enough</a>"
  ]
  +lang: "fr"
  +"_type": "_doc"
  +"_score": 8.755391
  +"parent": null
}