L'émergence d'un contrôle de gestion sociale: d'une opportunité de gouvernance à un risque de gouvernance

Gautier Gond () and Jérôme Méric ()
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Gautier Gond: CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université
Jérôme Méric: CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université

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Abstract: The problem of governance is essential to management control issues though is it poorly discussed. We propose to consider human resource accounting as a specific opportunity for governance. We study the case of a mutual insurance company to show that if human resource accounting actually is an opportunity, it may also turn into a risk for governance. This appears particularly salient when such an organizational practice is at stake in individual strategies and mimetic desire.

Keywords: management control; human resource accounting; governance; mimetic desire; contrôle de gestion; contrôle de gestion sociale; gouvernance; désir mimétique (search for similar items in EconPapers)
Date: 2016-05-19
Note: View the original document on HAL open archive server: https://hal.science/hal-01901095v1
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Published in Comptabilité et gouvernance, May 2016, Clermont-Ferrand, France. pp.cd-rom

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