Competition between technocratic and socio-ideological controls: The case of the introduction of management control systems in the French Armed Forces

Compétition entre contrôles technocratiques et socio-idéologiques: le cas de l’insertion du contrôle de gestion dans les armées françaises

Ludivine Redslob-Perray () and Benoît Gérard
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Ludivine Redslob-Perray: EM - EMLyon Business School
Benoît Gérard: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: This research aims at understanding how both technocratic and socio-ideological controls coexist when there are tensions between them. It relies upon 62 interviews carried out in the French Armed Forces. This work shows that socio-ideological controls can slow down the introduction of technocratic controls. It also outlines that the introduction of technocratic controls does not necessarily weakens the socio-ideological controls. It might rather give organizational actors an opportunity to reassert the supremacy of their socio-ideological controls. This work finally enlightens the importance of identity and political issues in the coexistence of technocratic and socio-ideological controls.

Keywords: technocratic control; socio-ideological control; introduction of management accounting systems; competition between technocratic and socio-ideological controls; public sector; Contrôles technocratiques; contrôles socio-idéologiques; insertion de systèmes de contrôle de gestion; compétition entre contrôles; secteur public (search for similar items in EconPapers)
Date: 2015
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Published in Management international = International management = Gestión internacional, 2015, 20 (1), 135-149 p. ⟨10.7202/1045361ar⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01486199

DOI: 10.7202/1045361ar

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