Typologie de pratiques de gestion et indices d'appropriation

Karine Gauche ()
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Karine Gauche: 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

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Abstract: Experts and researchers in sciences of management have questioned for more than thirty years the concept of appropriation. Many studies related to a particular case of organization, with for objective characterizing the process of appropriation. The questioning on the etymology of the term "appropriation" is useful to clarify the various perspectives of research on the appropriation. It also opens ways for a simplified observation of the appropriation of management tools. Data have been collected by an exploratory survey, carried out within the framework of an observatory of management practices. They help to build indications of appropriation. Data analysis led to a typology of practices, grouped into three classes: sophisticated accounting, poly-intensive users and managers broadcasters. These classes also show various "appropriative" postures.

Keywords: management tools; appropriative posture; typology; observatory.; observatoire; Appropriation; outils de gestion; posture appropriative; typologie; observatoire. (search for similar items in EconPapers)
Date: 2013-05-31
Note: View the original document on HAL open archive server: https://hal.science/hal-01002930v1
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Published in 34ème congrès de l'AFC, May 2013, Canada. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01002930

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