La construction d’un outil de contrôle de gestion innovant dans l’économie sociale et solidaire: le cas de la fondation Apprentis d’Auteuil

Sophie Raedersdorf ()
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Sophie Raedersdorf: BETA - Bureau d'Économie Théorique et Appliquée - INRA - Institut National de la Recherche Agronomique - UNISTRA - Université de Strasbourg - UL - Université de Lorraine - CNRS - Centre National de la Recherche Scientifique
Authors registered in the RePEc Author Service: Sophie Bollinger

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Abstract: In the social and solidarity economic sector, organizations are becoming more professional and the competition is increasing. Although we can highlight the need for control and management activities, classic tools from capitalistic firms do not appear as being adapted to this sector. Tensions exist between management and social and solidarity objectives. This article use the attention theory to reconcile these two logics and aims to construct an innovate tool, relevant to this sector, accepted and used by all the actors within organizations.

Keywords: Social and solidarity economy; Management information system; Attention theory; Translation theory; Construction process; Economia social y solidaria; Herramienta de gestion; Teoria de la atencion; Teoria de la traduccion; Proceso de construccion; Economie sociale et solidaire; Outil de gestion; Théorie de l'attention; Théorie de la traduction; Processus de construction (search for similar items in EconPapers)
Date: 2018-09-24
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Published in Innovations - Revue d’économie et de management de l'innovation, 2018, 57 (3), pp.109-136. ⟨10.3917/inno.057.0109⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02927734

DOI: 10.3917/inno.057.0109

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