Is there a manager in the plane ? The remarquable absence of the manager in enabling control

Y a-t-il un manager dans l'avion ? Ou la relative absence du manager dans les approches capacitantes du contrôle de gestion

Benjamin Benoit ()
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Benjamin Benoit: LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - CNAM - Conservatoire National des Arts et Métiers [CNAM]

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Abstract: IS THERE A MANAGER IN THE PLANE? THE REMARQUABLE ABSENCE OF THE MANAGER IN ENABLING CONTROL Contrary to the criticism that Latour address organizational sociology has forgotten objects for the benefit of subjects, the premise of this work is that the enabling approach in management control, focusing on the features that should have the instruments ("objects") to be enabling, seems to forget the managers themselves ("subjects"). This brings the enabling project to build without real consideration of needs such as facilitation, guidance, help and support to managers-users of management control systems - MCS). This construction process appears as paradoxical since enabling MCS, not conceived as a control device for the use of the top management, should be in relation to its enabling features as perceived by managers-users in the context of the mission assigned to them. This raises questions about the type of "capacity" that this approach is for managers.

Keywords: enabling control; management control system; user-manager; work formalization; managers’ perceptions; contrôle capacitant; système de contrôle de gestion; manager-utilisateur; formalisation du travail; perceptions des acteurs (search for similar items in EconPapers)
Date: 2014-05-27
Note: View the original document on HAL open archive server: https://hal.science/hal-01899013
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Published in Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France

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