Articulations entre principe démocratique et pratique de contrôle

Benjamin Habermacher ()
Additional contact information
Benjamin Habermacher: Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar, CREGO - Centre de Recherche en Gestion des Organisations - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UB - Université de Bourgogne - UBFC - Université Bourgogne Franche-Comté [COMUE] - UMLP - Université Marie et Louis Pasteur - UBFC - Université Bourgogne Franche-Comté [COMUE]

Post-Print from HAL

Abstract: This paper contribute to the research on management control within cooperatives. Based on a study within several SCOPs and SCICs, we propose an interpretation of control practices in light of the cooperative principle of democracy. To this end, the study uses a "control package" approach as defined by Malmi and Brown (2008). The results suggest that an effective democracy must rely on control practices with a strong democratic valence. The study also emphasizes the predominant role of informational mechanisms within the package. Finally, the study highlights the role of the formalization of practices as well as the ambiguity surrounding it.

Keywords: democracy; control package; cooperatives; démocratie; package de contrôle; Coopératives (search for similar items in EconPapers)
Date: 2026-05-19
References: Add references at CitEc
Citations:

Published in L’innovation en comptabilité, contrôle et audit : enjeux et perspectives, Association Francophone de Comptabilité, May 2026, Nancy, France

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05639598

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().