Management Control as a paradoxical specialty

El control de gestión como especialidad paradójica

Denis Travaille, Yves Dupuy and Gérald Naro ()
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Gérald Naro: MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier

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Abstract: This article questions the boundaries of management specializations, and especially regarding management control. The last one is indeed a paradoxical convergence between multiple technical imperatives and a global organizational vision. This paradox could be extended to the entire field of management and, consequently, encourage a decompartmentalized conception of research, teaching and practice in this field.

Keywords: Specialization - Management accounting - Teaching and research in management - Academic discipline - Managerial function.; Especialización - Control de gestión - Educación e investigación en gestión - Disciplina académica - Función gerencial.; Spécialisation - Contrôle de gestion - Enseignement et recherche en gestion - Discipline académique - Fonction managériale. (search for similar items in EconPapers)
Date: 2022
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Published in Recherches en sciences de gestion, 2022, 148, pp.205-217. ⟨10.3917/resg.148.0205⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03779301

DOI: 10.3917/resg.148.0205

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