Applying international standards in France: how professional accountants manage IFRS complexity?

The application of IFRS does not take shape in an institutional vacuum and may call into question international accounting harmonization. The authors aim at studying the interpretation’s process of international standards (IFRS) by French accounting professionals. To do so, they studied 174 professional articles published in the Revue Française de Comptabilité (RFC) and by major […]

Commensuration of health-care quality standards through hospital accreditation: from measurement weapon to management tool?

The purpose of this study is to examine the management perceptions towards calculative practices behind the reconstruction of a mandatory hospital accreditation (HA) system that transforms multiple facets of health-care quality into a single performance index. This study contributes to the sociology of quantification mobilising the concept of commensuration as a social process to reflect […]

Chapter 4: Building new theories and a specific concept for boards of directors: the practicholar research design

This chapter suggest a collaborative research design for corporate governance research that not only integrates interaction but also joint theory and concept building, with practice. The proposed research design builds bridges for reflection between scholars and practitioners, while offering relevant processes and a systematic approach to theory and concept building. The authors call the design […]

CSR audit at a crossroads: What the daily experience of listeners teaches us

This paper contributes to the growing literature surrounding the issues of CSR assurance from a new perspective, that of auditors’ daily experience. Using an ethnography of two audit firms, the authors show that a gap exists between the conception that companies have of what CSR is (and should be) on the one hand and that which […]

Mi casa de los Espíritus (My house of spirits): Challenging patriarchy with magical feminism

A note from the author of  Mi casa de los Espíritus: This paper draws on magical feminism, a writing that engages in a critic of patriarchy through inexplicable events that address gender inequality and the power of the oppressed. This magic has always been in me but always dormant in my academic writing. To let […]