M. Aglietta and A. Reberioux, Corporate governance adrift, 2005.
DOI : 10.4337/9781845425470

P. Armstrong, DESIGNING ACCOUNTABILITY: THE MANAGERIAL SEMIOTICS PROJECT, Critical Perspectives on Accounting, vol.11, issue.1, pp.1-22, 2000.
DOI : 10.1006/cpac.1998.0305

J. Barton, Does the Use of Financial Derivatives Affect Earnings Management Decisions?, The Accounting Review, vol.76, issue.1, pp.1-26, 2001.
DOI : 10.2308/accr.2001.76.1.1

C. Beidleman, Income smoothing: The role of management, The Accounting Review, vol.48, pp.653-667, 1973.

P. Bourdieu, Outline of a Theory of Practice, 1977.
DOI : 10.1017/CBO9780511812507

N. Brunsson, The organization of hypocrisy. Talk, decision and actions in organizations, 1989.

P. Castel and E. Friedberg, Institutional Change as an Interactive Process: The Case of the Modernization of the French Cancer Centers, Organization Science, vol.21, issue.2, pp.311-330, 2010.
DOI : 10.1287/orsc.1090.0442

URL : https://hal.archives-ouvertes.fr/halshs-00587060

J. Cheng and I. Kesner, Organizational Slack and Response to Environmental Shifts: The Impact of Resource Allocation Patterns, Journal of Management, vol.19, issue.1, pp.1-18, 1997.
DOI : 10.1177/014920639702300101

R. Colignon and M. Covaleski, An examination of managerial accounting practices as a process of mutual adjustment, Accounting, Organizations and Society, vol.13, issue.6, pp.559-579, 1988.
DOI : 10.1016/0361-3682(88)90031-1

M. Covaleski, M. Dirsmith, and J. Michelman, An institutional theory perspective on the DRG framework, case-mix accounting systems and health-care organizations, Accounting, Organizations and Society, vol.18, issue.1, pp.65-80, 1993.
DOI : 10.1016/0361-3682(93)90025-2

R. Cyert and J. March, A behavioral theory of the firm, 1963.

C. Dambrin, C. Lambert, and S. Sponem, Control and change???Analysing the process of institutionalisation, Management Accounting Research, vol.18, issue.2, pp.172-208, 2007.
DOI : 10.1016/j.mar.2007.02.003

URL : https://hal.archives-ouvertes.fr/halshs-00170562

M. Defond and C. Park, Smoothing income in anticipation of future earnings, Journal of Accounting and Economics, vol.23, issue.2, pp.115-139, 1997.
DOI : 10.1016/S0165-4101(97)00004-9

A. Dunk and H. Perera, The incidence of budgetary slack: a field study exploration, Accounting, Auditing & Accountability Journal, vol.10, issue.5, pp.649-664, 1997.
DOI : 10.1108/09513579710367935

R. Dye, Earnings Management in an Overlapping Generations Model, Journal of Accounting Research, vol.26, issue.2, pp.195-235, 1988.
DOI : 10.2307/2491102

M. Ezzamel, K. Robson, P. Stapleton, and C. Mclean, Discourse and institutional change: ???Giving accounts??? and accountability, Management Accounting Research, vol.18, issue.2, pp.150-171, 2007.
DOI : 10.1016/j.mar.2007.03.001

M. Ezzamel, H. Willmott, and F. Worthington, Manufacturing shareholder value: The role of accounting in organizational transformation, Accounting, Organizations and Society, vol.33, issue.2-3, pp.107-140, 2008.
DOI : 10.1016/j.aos.2007.03.001

N. Fligstein, Social Skill and Institutional Theory, American Behavioral Scientist, vol.42, issue.4, pp.397-405, 1997.
DOI : 10.1177/0002764297040004003

N. Fligstein, Social Skill and the Theory of Fields, Sociological Theory, vol.87, issue.2, pp.105-125, 2001.
DOI : 10.1017/CBO9780511808678

N. Fligstein and D. Mcadam, Toward a General Theory of Strategic Action Fields, Sociological Theory, vol.74, issue.1, pp.1-26, 2011.
DOI : 10.1086/375201

D. Fundenberg and J. Tirole, A Theory of Income and Dividend Smoothing Based on Incumbency Rents, Journal of Political Economy, vol.103, issue.1, pp.75-93, 1995.
DOI : 10.1086/261976

D. Ghosh and L. Olsen, Environmental uncertainty and managers??? use of discretionary accruals, Accounting, Organizations and Society, vol.34, issue.2, pp.188-205, 2009.
DOI : 10.1016/j.aos.2008.07.001

B. Glaser and A. Strauss, The Discovery of Grounded Theory; Strategies for Qualitative Research, Nursing Research, vol.17, issue.4, 1967.
DOI : 10.1097/00006199-196807000-00014

M. Goel and A. Thakor, Why Do Firms Smooth Earnings?*, The Journal of Business, vol.76, issue.1, pp.151-193, 2003.
DOI : 10.1086/344117

P. Gourevitch, Collective action problems in monitoring managers: The Enron case as a systemic problem, Economic Sociology, European Economic Newsletter, vol.3, pp.3-16, 2002.

J. Graham, C. Harvey, and S. Rajgopal, The economic implications of corporate financial reporting, Journal of Accounting and Economics, vol.40, issue.1-3, pp.3-73, 2005.
DOI : 10.1016/j.jacceco.2005.01.002

F. Gul, C. Chen, and J. Tsui, Discretionary Accounting Accruals, Managers' Incentives, and Audit Fees*, Contemporary Accounting Research, vol.20, issue.3, pp.441-464, 2003.
DOI : 10.1506/686E-NF2J-73X6-G540

P. Healy, The effect of bonus schemes on accounting decisions, Journal of Accounting and Economics, vol.7, issue.1-3, pp.85-107, 1985.
DOI : 10.1016/0165-4101(85)90029-1

P. Healy and J. Wahlen, A review of the earnings management literature and its implications for standard setting, Accounting Horizons, pp.365-383, 2000.

A. Hopwood, Accounting and the pursuit of efficiency, Issues in public sector accounting, 1984.

M. Jensen, Corporate Budgeting Is Broken, Let's Fix It, SSRN Electronic Journal, vol.79, issue.11, pp.94-101, 2001.
DOI : 10.2139/ssrn.321520

M. Kirschenheiter and N. Melumad, Can "Big Bath" and Earnings Smoothing Co-exist as Equilibrium Financial Reporting Strategies?, Journal of Accounting Research, vol.40, issue.3, pp.761-796, 2002.
DOI : 10.1111/1475-679X.00070

S. Kothari, A. Leone, and C. Wasley, Performance matched discretionary accruals, Journal of Accounting and Economics, vol.39, pp.161-197, 2005.
DOI : 10.2139/ssrn.264859

URL : http://citeseerx.ist.psu.edu/viewdoc/summary?doi=

R. Lambert, Income smoothing as rational equilibrium behavior. The Accounting Review, pp.604-618, 1984.

R. Lambert, Contracting theory and accounting, Journal of Accounting and Economics, vol.32, issue.1-3, pp.3-87, 2001.
DOI : 10.1016/S0165-4101(01)00037-4

C. Lambert and S. Sponem, Corporate governance and profit manipulation: a French field study, Critical Perspectives on Accounting, vol.16, issue.6, pp.717-748, 2005.
DOI : 10.1016/j.cpa.2003.08.008

URL : https://hal.archives-ouvertes.fr/halshs-00170340

N. Macintosh, The Ethics of profit manipulation: A Dialectic of Control Analysis, Critical Perspectives on Accounting, vol.6, issue.4, pp.289-315, 1995.
DOI : 10.1006/cpac.1995.1027

N. Macintosh, COMMENTARY???Accounting???Truth, Lies, or ???Bullshit???? A Philosophical Investigation, Accounting and the Public Interest, vol.6, issue.1, pp.22-36, 2006.
DOI : 10.2308/api.2006.6.1.22

N. Macintosh, Accounting and the Truth of Earnings Reports: Philosophical Considerations, European Accounting Review, vol.52, issue.3, pp.141-75, 2009.
DOI : 10.2308/accr.2006.81.1.251

K. A. Merchant, The effects of financial controls on data manipulation and management Myopia, Accounting, Organizations and Society, vol.15, issue.4, pp.297-313, 1990.
DOI : 10.1016/0361-3682(90)90021-L

J. Meyer and B. Rowan, Institutionalized Organizations: Formal Structure as Myth and Ceremony, American Journal of Sociology, vol.83, issue.2, pp.340-363, 1977.
DOI : 10.1086/226550

D. Moses, Income smoothing and incentives: Empirical tests using accounting changes, The Accounting Review, vol.42, pp.358-377, 1987.

N. Okamoto, Collective intentionality and aggressive earnings management: Developing Norman Macintosh's arguments in the debate over principles- versus rules-based accounting standards, Critical Perspectives on Accounting, vol.22, issue.2, pp.236-242, 2011.
DOI : 10.1016/j.cpa.2010.06.012

J. Roberts, Strategy and accounting in a U.K. conglomerate, Accounting, Organizations and Society, vol.15, issue.1-2, pp.107-126, 1990.
DOI : 10.1016/0361-3682(90)90017-O

M. Sauder and W. Espeland, The Discipline of Rankings: Tight Coupling and Organizational Change, American Sociological Review, vol.46, issue.1, pp.63-82, 2009.
DOI : 10.4324/9780203449721

M. Sharfman, G. Wolf, R. Chase, and D. Tansik, Antecedents of organizational slack, Academy of management review, vol.13, pp.601-614, 1988.

J. Tucker and P. Zarowin, Does Income Smoothing Improve Earnings Informativeness?, The Accounting Review, vol.81, issue.1, pp.251-270, 2006.
DOI : 10.2308/accr.2006.81.1.251

URL : http://archive.nyu.edu/bitstream/2451/27593/2/SSRN-id744708.pdf

W. Van-der-stede, The effect of corporate diversification and business unit strategy on the presence of slack in business unit budgets, Accounting, Auditing & Accountability Journal, vol.14, issue.1, pp.30-52, 2001.
DOI : 10.1108/09513570110381060

R. Watts and J. Zimmerman, Positive Accounting Theory, 1986.