ROLES DES OUTILS DE GESTION DANS LES REDUCTIONS D'EFFECTIFS

Salomon Bernier ()
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Salomon Bernier: IAE Paris - Sorbonne Business School

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Abstract: Our research examines the roles of management tools in a workforce reduction. The three functions of the organization involved in this process, namely the management accounting, human resources and production have different referents, even contradictory to the concept of staffing. The article is interested in conventions in workforce planning tools that allow to co-ordinate representations and behaviors of different actors. The article shows, based on a single case, that the management tools can be the vectors of a accepted co-ordination. All agents adhere to a accounting convention that incorporate downsizing in how to plan and staff the number of jobs.

Keywords: workforce planning; downsizing; management tools; convention; co-ordination; pilotage des effectifs; réduction des effectifs; instrumentation de gestion; coordination (search for similar items in EconPapers)
Date: 2015-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01188238
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Published in Comptabilité, Contrôle et Audit des invisibles, de l'informel et de l'imprévisible, May 2015, Toulouse, France

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