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.
Bernroider, Edward, "Internal IT Control Systems and Global Regulation of Organizations: The Rise of Control Assemblages" (2021). CONF-IRM 2021 Proceedings. 13.