Les chemins de la légitimité en contrôle de gestion: processus d’acceptation ou de rejet d’un outil de gestion au sein d’une PME

Zouhour Ben Hamadi (), Christine Fournès () and Xavier Philippe
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Zouhour Ben Hamadi: Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School
Christine Fournès: Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School
Xavier Philippe: ISJPS - Institut des sciences juridique et philosophique de la Sorbonne - UMR 8103 - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique

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Abstract: Using a case study method, the main purpose of this paper is to understand the acceptation or rejection of management tools in SMEs through the theoretical lens of legitimacy. Through the analysis of the implementation of two management tools by the management controller (one is accepted, the other rejected) and the social process of judgment of these tools, the paper highlights the confusion and the interdependence of both the tool's and the controller's legitimacies. The controller is an agent of legitimization for the tool. The paper also presents an emergent model to understand the path of legitimacy for management tools. It underlines the importance of validity signs to justify the assessment. As management control remains an imported practice, in the absence of external validity clues, it seems necessary to rely on internal validity signs, which could be for instance the support of the CEO, especially in the case of a SME.

Keywords: Entrepreneur; Expertise; Effectuation; Metacognition; Distributed expertise; Empresario; Experiencia; Eficacia; Metacognición; Experiencia distribuida; Métacognition; Expertise distribuée (search for similar items in EconPapers)
Date: 2022-04-27
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Published in Revue Internationale PME, 2022, 35 (1), pp.33-51. ⟨10.7202/1088329ar⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05106076

DOI: 10.7202/1088329ar

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