Abstract

The encounter between global regulation and IT offers a challenging environment in organizations to investigate how internal control systems (ICS) emerge and social orders are changed. In this research paper, I used the opportunity to investigate assemblages that have coded and territorialized IT in a large organization. Based on a case study, the paper emphasizes that ICS are composed of loosely structured, ever evolving heterogeneous components and systems, which are involved in constant re-conceptualization. In particular, processes leading to the creation of control assemblages, resulting tensions and conflicts, and the roles of the installed base and exteriorized relations are shortly discussed.

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