European Business Schools Librarian's Group

HEC Research Papers Series,
HEC Paris

No 842: Control and change studying the process of institutionalisation

Claire Dambrin (), Caroline Lambert () and Samuel Sponem ()

Abstract: This paper studies the process by which a change in the institutional logic of an organisational field diffuses through the management control system of a firm.

Keywords: change; institutionalisation; management control systems; decoupling; salespeople

JEL-codes: M11; M12

38 pages, July 1, 2006

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