Le rôle des représentations sociales au cours du processus de construction d'un outil de contrôle de gestion

Benjamin Dreveton

ACCRA, 2008, vol. 14, issue 2, 125-153

Abstract: This research deals with the role of the actors representations inside the process of making a cost management device within public organisations. An intervention research, conducted with ADEME, highlights that the interaction between the cost management system and the actors representations helps making more reliable the construction process. In order to reach this aim, the organisation must, on the one hand, create a mode of action that encourages exchange and, on the other hand, open the process to external people.

Keywords: cost management systems; social representation; public organizations (search for similar items in EconPapers)
Date: 2008
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