Proposition d'un cadre conceptuel d'analyse des jeux d'acteurs cristallisés dans et par les outils de contrôle

Joël Justin

ACCRA, 2004, vol. 10, issue 3, 213-236

Abstract: In the management control area, academic research as well as managerial practices come from two main sources. If the first one highlights the management control tool, the second one privileges the study of management accounting?s impact on individuals and groups. Taking these two dimensions into account, the aim of this article is to surpass the technical approach which all the more often views management control tools as inert objects disconnected from actors for which and by which they were created. To do this, a conceptual model suggests an immanent link between actor?s games and management control tools. This original theoretical viewpoint is applied to a case study for the following academic contribution : to improve the understanding of activation process in the management control tool.

Keywords: management accounting; management control tools; actor gaming; action and research; cas study (search for similar items in EconPapers)
Date: 2004
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_103_0213 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-2004-3-page-213.htm (text/html)
free

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:cai:accafc:cca_103_0213

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().