ANALYSE DE L'ECHEC DE L'INTRODUCTION DU CONTROLE DE GESTION EN PME PAR LA THEORIE DE LA TRADUCTION: UN MANQUE DE LEGITIMITE ET DES MOMENTS INCOMPLETS

Thierry Nobre () and Cindy Zawadski
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Thierry Nobre: Humanis - Hommes et management en société / Humans and management in society - UNISTRA - Université de Strasbourg - EM Strasbourg - École de Management de Strasbourg = EM Strasbourg Business School
Cindy Zawadski: Humanis - Hommes et management en société / Humans and management in society - UNISTRA - Université de Strasbourg - EM Strasbourg - École de Management de Strasbourg = EM Strasbourg Business School

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Abstract: The introduction of management control tools is a complex process. The translation theory is used to analyze three successive failures encountered by the company during this process. This research paper highlights divergent translations due to a non-linear process. The lack of legitimacy from the translator, some unexpected influential actors and incomplete moments explain the resulted failures.

Keywords: SME; management control; translation theory; process of translation; PME; contrôle de gestion; théorie de la traduction; processus de traduction (search for similar items in EconPapers)
Date: 2013-05-31
Note: View the original document on HAL open archive server: https://hal.science/hal-00996786
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Published in Comptabilité sans Frontières..The French Connection, May 2013, Canada. pp.cd-rom

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