UNE LECTURE DES LEVIERS DE CONTROLE DE SIMONS PAR LA THEORIE DE LA STRUCTURATION EN CONTEXTE ETI

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: NEOMA - Neoma Business School

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Abstract: Medium-sized companies are of major interest in the economy. Yet, few studies consider this type of company as an object of research. The article aims to identify the characteristics of medium-size enterprises by mobilizing two frames of reference : Simons to identify the levers of control (LOC) and Giddens to analyze the dynamics of development of these levers. Semi-structured interviews are conducted in four companies. The article highlights for the model of Simons contingency factors for the appearance of the levers and the importance ohf the values. Thanks to Giddens, the research shows the importance of the relationship between action, intention and perception in the phenomena of recursion and the appearance of a virtuous circle.

Keywords: medium-sized enterprises; levers of control; Giddens; recursion; ETI; Simons; leviers de contrôle; récursivité (search for similar items in EconPapers)
Date: 2015-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01188883
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Citations: View citations in EconPapers (3)

Published in Comptabilité, Contrôle et Audit des invisibles, de l'informel et de l'imprévisible, May 2015, Toulouse, France. pp.cd-rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01188883

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