Les DSI à la recherche de la valeur entre hiérarchie et marché. Proposition d'un cadre d'analyse pour l'étude du contrôle de gestion dans la fonction SI

Nicolas Antheaume (), Noël Barbu () and Marie Catalo ()
Additional contact information
Nicolas Antheaume: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes
Noël Barbu: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes
Marie Catalo: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes

Post-Print from HAL

Abstract: The information system function has been through major changes. It is both closely associated with the goods and services proposed by organizations and is subject to increased subcontracting. Have management control practices also evolved? A review of both professional and scientific literature shows the interest of I.S. professionals for management control and the relative disinterest of academics for this subject. By participating in the tradition of studies on the link between structure-strategy and tools we propose an analytical framework to confront discourse analysis on management control practices in the I.S. function to the effective use of tools. The aim is to identify different configurations and their evolution over the past ten years.

Keywords: management control; information systems function; link between structure-strategy-tools; contrôle de gestion; fonction système d'information; lien structure-stratégie-outils; configurations (search for similar items in EconPapers)
Date: 2011-05-10
Note: View the original document on HAL open archive server: https://hal.science/hal-00645993
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom

Downloads: (external link)
https://hal.science/hal-00645993/document (application/pdf)

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:hal:journl:hal-00645993

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().