Systèmes de contrôle interactifs et théories de l'apprentissage: une relecture des travaux de R.Simons à l'aune des théories piagétiennes

Claire Dambrin () and Hélène Löning
Additional contact information
Claire Dambrin: GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique
Hélène Löning: HEC Paris - Recherche - Hors Laboratoire - HEC Paris - Ecole des Hautes Etudes Commerciales

Post-Print from HAL

Abstract: Since his seminal papers, Simons' work has been extensively quoted in the management control literature. Notably, scholars interested in the link between strategy, management control systems (MCS) and performance rely on Simons' typology of MCS (beliefs, boundary, diagnostic, interactive) as a conceptual framework. We argue that this use of Simons is limited and neglects in particular the notion of learning. Simons considers MCS as a structure producing meaning and stimulating organizational learning. In this paper, we draw from theories of cognition, in particular Piaget (1930, 1931, 1934, 1935, 1949, 1966, 1968) and provide some content analysis of Simons' writings (1987, 1990, 1991, 1994, 1995, 2000), based on four categories, which stem from our interpretation of Piaget's thought : the role of MCS as a language, the interactive nature of MCS, the link between strategy and control and how MCS deal with uncertainty. Beyond revisiting Simons, we highlight the potential contribution of Piaget to the management control field by exploring how MCS provide a structure that, in its very constraining part, enables emancipation, and, as such, knowledge creation.

Keywords: learning; cognition; knowledge; interactive control systems; Simons; Piaget; apprentissage; connaissance; contrôle interactif (search for similar items in EconPapers)
Date: 2008-12
References: Add references at CitEc
Citations:

Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2008, vol. 14, pp. 113-140

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

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-00687849

Access Statistics for this paper

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