The hidden cost method: step balance in reflective practitioner mode over forty years of application

La méthode des coûts cachés: bilan d’étape en mode praticien réflexif de quarante années d’application

Laurent Cappelletti (), Olivier Voyant () and Henri Savall ()
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Laurent Cappelletti: ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations
Olivier Voyant: ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations
Henri Savall: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon

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Abstract: Forty years after its invention, the article studies the history of the hidden cost method and the results of its application within 1854 firms and organizations. In particular, it explains the genesis of its conception, its contributions and its limitations both in practical and theoretical terms. In particular, it shows how this method contributes at the same time to managerial effects and to the production of scientific intent data, which places it in the paradigm of Evidence-Based Management.

Keywords: socio-economic management control; qualimetric intervention-research; evidence-based management; generic constructivism; hidden costs and performances; recherche-intervention qualimétrique; contrôle de gestion socio-économique; constructivisme générique; coûts-performances cachés (search for similar items in EconPapers)
Date: 2018-05-16
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-01907797v1
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Published in 39ème congrès AFC - Transitions numériques et informations comptables, May 2018, Nantes, France. pp.cd-rom

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