Hugo Letiche, Professor of Organization and Education, ISTEC, Paris, France, Visiting Fellow, Nyenrode Business University, Breukelen, the Netherlands and member of LITEM, a research lab of the Université Paris-Saclay, France, Ivo De Loo, Professor of Management Accounting and Control, Center for Accounting, Auditing & Control, Nyenrode Business University, Breukelen, the Netherlands and member of LITEM, a research lab of the Université Paris-Saclay, France and Jean-Luc Moriceau, Professor of Research Methods and Accountability, Institut Mines-Télécom Business School, Évry-Paris, France and member of LITEM, a research lab of the Université Paris-Saclay, France