Réflexions sur l'épistémologie du contrôle, à partir du cas singulier des organisations publiques

Ariel Eggrickx ()
Additional contact information
Ariel Eggrickx: Comptabilité, Contrôle, Audit - MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School

Post-Print from HAL

Abstract: The use of control practices within both the private and public sector tends to prioritise the formal and quantitative character of control. However, theory as well as empirical research on public organisations has challenged the validity of this orientation. These studies reveal the paradox of control, that is, when control focuses excessively on the principle of order and on the formal, it can generate "less" control, and could even reduce the capacity for change. These findings encourage us to reflect on control, on the conditions of validity of knowledge control, on a critique of its assumptions and of its methods. Theoretical reflections as well as field observations suggest a management foundation that is rather "ambiguous", management by interaction, which reinforces the overall organisational control by promoting recursive control loops.

Keywords: contrôle organisationnel; organisation publique; épistémologie; Organisational control; public organisation; epistemology (search for similar items in EconPapers)
Date: 2013-05-31
Note: View the original document on HAL open archive server: https://hal.science/hal-01002358v1
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Comptabilité sans Frontières..The French Connection, May 2013, Canada. pp.cd-rom

Downloads: (external link)
https://hal.science/hal-01002358v1/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01002358

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().