Reconceptualisation du contrôle de gestion: une étude de cas fondée sur la théorie de la structuration

Louise Briand

ACCRA, 2004, vol. 10, issue 3, 283-295

Abstract: Drawing on Anthony Giddens? theory of structuration, the author presents a case study in the field of management control. The research, offering a new vision of the concept of « management control », is based on a research protocol designed to enhance our understanding of the elements that generate surveillance, one of the institutions of modernity (Giddens, 1990). This structurationist type case study demonstrates that management control is a set of integrative practices that both structure human activity and are structured by it.

Keywords: control; structuration; Anthony Giddens; duality of structure; structure; rules; social system; social integration; system integration (search for similar items in EconPapers)
Date: 2004
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