A. F. Hatchuel-a, « Les instruments de l'apprentissage Construction et diffusion d'une expertise recyclable dans la conception automobile », in Du mode d'existence des outils de gestion, ouvrage collectif sous la direction de J-C, pp.216-247, 1997.

C. M. Latour-b, Unscrewing the big Leviathan: How actors macrostructure reality and how sociologists help them to do so Advances in Social Theory and Methodology. Toward an Integration of Micro and, pp.277-303, 1981.

C. L. Helliar-c and . Innes-j, Management accounting change in a bank, Management Accounting Research, vol.6, pp.155-175, 1995.

D. C. and A. E. De, « Le bilan social territorial : outil de pilotage, d'information ou mode organisationnelle ? », Revue de gestion des ressources humaines, pp.29-34, 1997.

D. «. Du-management-en-france, Un retour historique sur les liens entre managérialisme et état, pp.2-24, 2004.

E. F. Kletz-f and M. , « L'instrument multiprise ou les « métamorphoses des ICR » », in Du mode d'existence des outils de gestion, Ouvrage collectif sous la direction de Jean-Claude Moisdon, Editions Seli Arslan, pp.114-133, 1997.

L. , I. Wright, and E. , The diffusion of management accounting innovations in the public sector: a research agenda, Management Accounting Research, pp.355-374, 2004.

M. J. Et and R. B. , « Institutionalized Organizations: Formal Structure as Myth and Ceremony, American Journal of Sociology, vol.83, issue.2, pp.340-363, 1977.

P. S. Mckinnon-j and H. G. , « Diffusion of transfer pricing innovation in the context of commercialization ? A longitudinal case study of a government trading enterprise, Management Accounting Research, vol.14, pp.140-164, 2003.

P. C. , B. , and G. M. Laughlin-m, Public Public Management Reform Management Reform ? A Comparative Analysis A Comparative Analysis Critical theory and accounting, 1992.

P. A. and C. D. Coombs-r, Fabricating Budgets: A Study of the Production of Management Budgeting in the National Health Service, Accounting, Organizations and Society, vol.17, issue.6, pp.561-593, 1992.

Q. P. Hopper-t, A 'time-space odyssey': management control systems in tow multinational organisations, Accounting, Organizations and Society, vol.30, pp.735-764, 2005.