Mise en œuvre, usages et appropriation des outils de gestion: apports de la théorie de la régulation sociale

Yann Quemener () and Eric Fimbel ()
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Yann Quemener: ESC Bretagne Brest
Eric Fimbel: LIRSA-CRC - LIRSA. Centre de recherche en comptabilité - LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]

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Abstract: This article is a contribution to the "theoretical approach by instruments" (Aggeri and Labatut, 2010) initiated by the CRG and CGS. Drawing on this approach, the article rejects the rupture between conventional design and practices and intends to reconsider this articulation in the analysis of the implementation of management tools. The results of two studies are presented. One conducted among members of the DFCG, the other from 330 companies in 22 countries. These studies highlight the importance of practices in the collective construction of management tools. It also underlines the potential contributions of the concept of social regulations for the study of appropriation and practices of management tools.

Keywords: management tools; practices; social regulation; articulation between design and practices; outils de gestion; usages; appropriation; régulation sociale; articulation conception/usages (search for similar items in EconPapers)
Date: 2012-05-21
Note: View the original document on HAL open archive server: https://hal.science/hal-00690952
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Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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