Dans ce papier, nous chercherons à comprendre, au-delà de ses fonctions techniques, comment les procédures d’investissement permettent d’institutionnaliser les grands idéaux et discours ayant trait à l’investissement. En analysant, dans le contexte français, les procédures...

Theoretical explanations of the decision to outsource typically range from functionalism (search for efficiency) to institutionalism (search for legitimacy). Up to date, most empirical studies on the subject have been carried out relying on secondary data sources and are generally inspired by...

Many studies illustrate the increasing power of financial officers in organisations, as related to a universal and inevitable process of financialisation. Through an ethnographic study, we tried to analyse concrete impacts on daily practices of this trend. We showed that the trajectory of...

Dauphine Recherches en management (UMR 7088 du CNRS), centre de recherche en sciences de gestion, propose dans cet ouvrage un regard pluriel et actuel sur le monde des entreprises en France et dans le monde. Parmi les sujets traités : la crise financière, les programmes de réduction de...

This paper addresses investment procedures as a mediating instrument (Miller & O’Leary, 2007). We bring to light how normative social roles are created by procedures, focusing on their very form (Goody, 1977; 1986; 2000; Norman, 1991; 1993; Phillips & Hardy, 2002; Phillips, Lawrence & Hardy, 2004). Using a content...