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. The theoretical framework proposed by Hasselbladh and Kallinikos (2000. The project of rationalization: a critique and reappraisal of neo-institutionalism in organization studies. Organization Studies, 21, 697-720) enables us to describe the institutionalisation process of management control systems in more detail by observing how ideals are translated into discourses and control techniques. We argue that both the process by which institutional changes are implemented inside organisations and the process of decoupling are two aspects of the same issue. Revisiting core notions of new-institutional theory such as internalisation and decoupling, our findings question the systematic as well as the linear nature of the institutionalisation process. Empirical findings, based on a field study conducted in the French subsidiary of a pharmaceutical laboratory, highlight how the discourses of organisational actors contradict new ideals and control techniques. More particularly, it appears that, when a discourse cannot be heard, it can be partly bypassed using techniques. It is also argued that intra-organisational change builds on stable discourses and ambivalent technology, which foster insidious dissemination of the new institutional logics when "what can be done cannot be said".

Recent techniques and shifts in the environment are often viewed as leading management accountants to adopt a business orientation. However, empirical evidence pointing to clear shifts in the role played by management accountants remains relatively scarce. From in-depth qualitative research based on 73 interviews in ten multinational companies, we identify four distinct styles of management accounting function: discrete, safeguarding, partner, and omnipotent. We show that each style can be associated with one main role: discrete control of managerial behaviour, socialisation of managers, facilitation of decision-making, and centralisation of power. From this in-depth analysis of management accountants' styles and roles we move on to discuss the authority they hold and the independence/involvement dilemma they face

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Profit manipulation has been largely studied through Positive Accounting Theory (PAT). However, the weakness of the results obtained would suggest using different theoretical and methodological approaches to examine this subject. In France, management controllers play a central role in profit manipulation. This paper offers a comprehensive analysis of their profit manipulation practices. Using results from 32 interviews in 13 companies, we argue that the spread of Anglo-Saxon corporate governance model has fostered such behaviour. Far from the opportunism hypothesis supported by positive accounting theory, profit manipulation is used as a tool by management controllers to gain broader legitimacy within organizations and/or to adopt what they claim to be ethical behaviour.

Individuals' values in the context of NPM-based reforms are a central theme in studies of public professional organizations. While organization studies mainly focus on "professional" values, research on public administration primarily addresses the issue of "public" values. This article brings these two research streams together in order to investigate the relationship between two sets of individual values-commitment to performance-based management and normative publicness-in the context of French public universities. It draws on a quantitative survey of academics involved in university governance. The study demonstrates that a positive attitude towards performance-based management is negatively correlated with commitment to university publicness; furthermore, it delineates different groups within the academic profession-according to professional status, managerial position within the organization, and the department's reputation and ability to generate revenues-which have differing attitudes regarding performance-based management and university publicness.