Hypocrisie, déraison: les nouveaux leviers du contrôle ?

Jean-Noël Chauvey

ACCRA, 2010, vol. 16, issue 1, 33-51

Abstract: Management control is usually considered as a tool of rationality, as well in its traditional approaches (substantive rationality) as in its more modern (procedural rationality) approaches. This research, based on a case study, highlights practices of control which, contrary to the postulate of rationality, use ambiguity and incoherence, as means of improvement of the firm?s objectives of profitability. These practices can be interpreted as technologies of foolishness lauded by March. They are loosely coupled with official speeches to hide their contradiction with the dominant myths of rationality. In a rather unexpected way, ambiguity and incoherence so appear to be levers of control in the sense of Simons.

Keywords: hypocrisy; ambiguity; rationality; control; incoherence (search for similar items in EconPapers)
Date: 2010
References: Add references at CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://www.cairn.info/load_pdf.php?ID_ARTICLE=CCA_161_0033 (application/pdf)
http://www.cairn.info/revue-comptabilite-controle-audit-2010-1-page-33.htm (text/html)
free

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:cai:accafc:cca_161_0033

Access Statistics for this article

More articles in ACCRA from Association francophone de comptabilité
Bibliographic data for series maintained by Jean-Baptiste de Vathaire ().