USAGES DES COMPTES DE RESULTAT AU SEIN D'UNE ORGANISATION: UNE PERSPECTIVE SOCIOMATERIELLE

Emilie Berard
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Emilie Berard: ESCP-EAP - ESCP-EAP - Ecole Supérieure de Commerce de Paris

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Abstract: In this article, we study practices about Analytical Income Statements (CREA) in a French public hospital. We study the CREA as a device, comprising both technical characteristics and affordances. Through a sociomatériel perspective (Suchman 1987) we study the way the technical device shapes its social environment, as it is shaped in return by the environment. This study allows us to draw on previous reflections about the conceptualization of accounting devices. We see that accounting devices happen to be blurry, not homogeneous, objects. And we recall that devices shall be studied within the specific configuration of the management control system package (Malmi and Brown 2008).

Keywords: sociomateriality; hospital; practices; devices; technology; sociomatérialité; hôpital; pratiques; instruments; outils de gestion (search for similar items in EconPapers)
Date: 2013-05-31
Note: View the original document on HAL open archive server: https://hal.science/hal-00991698
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Published in Comptabilité sans Frontières..The French Connection, May 2013, Canada. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00991698

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