... developed their own procedures to standardize COVID-related cost classifications and reports. These attempts also involved coordinating assemblages, at the center of which are templates imposed on hospitals and regional authorities by national state entities for cost-reporting practices and aggregation...

.... Design/methodology/approach Building on assemblage theory, we use an in-depth case study of local government in France where a Socialist and Green coalition (the “Coalition”) replaced a long-standing Communist administration. The Coalition introduced a comprehensive set of new management control systems...