La fabrique du contrôle: une ethnométhodologie du choix des outils de gestion

Vassili Joannidès, Stéphane Jaumier and Séverine Le Loarne-Lemaire

ACCRA, 2013, vol. 19, issue 3, 87-116

Abstract: This paper sets out to contribute to the literature on the design and the implementation of management control systems. To this end, we question what is discussed when a management control system is to be chosen and on what decision-making eventually rests. This study rests upon an ethnomethodology of the Salvation Army?s French branch. Operating in the dual capacity of a researcher and a counsellor to management, between 2000 and 2007, we have unrestricted access to internal data revealing the backstage of management control: discussions and interactions surrounding the choosing of control devices. We contribute to understanding the arising of a need for control, the steps and process followed to decide upon a management control system, and controls in nonprofits.

Keywords: Salvation Army; management control systems; management accounting; ethnomethodology (search for similar items in EconPapers)
Date: 2013
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