Analysis of the structuring of the management control in medium family businesses by the Actors Network Theory

Analyse de la structuration du contrôle de gestion en ETI familiale par la théorie de la traduction

Dominique Barbelivien ()
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Dominique Barbelivien: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes

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Abstract: This work tends to contribute to develop a reflection on the theoretical frames used to analyze the structuring of the management control in family owned medium-sized companies. We strive to test the frame of the Actors Network Theory (Callon, 1986; Latour, 2013) on an established ground of research three industrial family owned medium-sized companies. The relevance of this frame in our three cases is confronted with the results stemming from recent works of Nobre and Zawadzki (2015) carrying on the structuring of the management control in a family company of the textile retail industry.

Keywords: ANT; family business; management control; entreprise familiale; contrôle de gestion (search for similar items in EconPapers)
Date: 2016-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01901080
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Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

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