La performance entre construit social et indicateur simplifié

Pascale Amans () and Sylvie Rascol-Boutard
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Pascale Amans: Université de Toulouse 3
Sylvie Rascol-Boutard: Université d'Orléans

Revue Finance Contrôle Stratégie, 2008, vol. 11, issue 3, 45-63

Abstract: (VF)Ce travail de recherche traite de la réduction des organisations réputées complexes à des représentations simples. Il est fondé sur le cas de deux types d’organisations différentes:les musées français et le dispositif RMI. La thèse défendue est la suivante:dans toute organisation complexe où la performance est un construit social, un indicateur simplifié joue paradoxalement un rôle central du point de vue du contrôle, en liaison avec ce construit social.(VA)This research deals with management control in complex organizations. It is about how complex organizations are reduced to simplified representations. It is based on the case studies of French museums and of the administration of the French income support scheme. We defend the following thesis:in complex organizations, where performance is a social construct, a simplified indicator ironically plays a key role, in connection with this social construct.

Keywords: performance; contrôle; complexité; musées; RMI; management control; complexity; museums; income support scheme. (search for similar items in EconPapers)
JEL-codes: M14 (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (2)

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