Recherche « critique » en contrôle de gestion: exercer son discernement

Dominique Bessire

ACCRA, 2002, vol. 8, issue 2, 5-28

Abstract: During the last decades, research in the field of management control has been characterised by the emergence of a great variety of trends which claim their reject of structuro-functionnalism or of positivism and therefore are referred to as « critical ». A series of homological maps provides the scholar with tools which can help him to discriminate among the different approaches and to develop his epistemological consciousness. The map which summarises the result of the analysis shows that some perspectives, in spite of what they claim, tend to reinforce the naturalistic paradigm which combines materialism and structuralism. It also reveals the paucity of the reference to the symmetric paradigm, culturalism, which associates humanism with idealism and is the only one to insist on the primacy of the human being.

Keywords: management accounting; epistemology; idealism; humanism; materialism; structuralism (search for similar items in EconPapers)
Date: 2002
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