LA DIFFUSION DES INNOVATIONS MANAGERIALES EN CONTROLE DE GESTION, UNE APPROCHE RHETORIQUE

Eric Maton and Dragos Zelinschi ()
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Eric Maton: CRG - Centre de recherche en gestion - X - École polytechnique - IP Paris - Institut Polytechnique de Paris - CNRS - Centre National de la Recherche Scientifique
Dragos Zelinschi: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes

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Abstract: The purpose of this paper is to explain how a rhetoric approach with several dimensions can help to better understand the diffusion of management control innovations. We use a dynamic conception of rhetoric and a rhetorical analysis of graphical representations. We apply a rhetoric framework of analysis to two innovations (activity-based costing and balanced scorecard) and to their description in one review, the Harvard Business Review, with an objective of a wide diffusion of management ideas.

Keywords: management innovation; rhetoric; graphical semiology; innovation managériale; rhétorique; sémiologie graphique (search for similar items in EconPapers)
Date: 2012-05-21
Note: View the original document on HAL open archive server: https://hal.science/hal-00691178v1
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Citations: View citations in EconPapers (1)

Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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