Les impensés des approches décontextualisées du contrôle des relations inter-firmes

Damien Mourey
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Damien Mourey: GREGOR - Groupe de Recherche en Gestion des Organisations - UP1 - Université Paris 1 Panthéon-Sorbonne - IAE Paris - Sorbonne Business School

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Abstract: This paper argues a critique of some academic researches studying the control of inter-firm relationships from a decision making perspective. Based on a qualitative and grounded research (Mourey, 2008) aiming at studying day-to-day inter-firm cooperative practices, a wide gap between its results and those generally associated with decontextualised approaches of inter-firm control is highlighted. We claim that the latter have two major flaws which go hand in hand. First, management tools are always considered in isolation from the social world where they are used and, seconds, the conceptualisation of an inter-firm relationship is dramatically under-socialized and over-simplified. We argue that these approaches are unable to address the socio-organizational complexity of inter-firm relationships which have gone through a lot of ups and downs over the years and are rooted within a fast-changing, and complex relational, historical, legal and institutional context.

Keywords: inter-firm control; cooperative practices; management tools; contrôle inter-firmes; pratiques coopératives; instrument de gestion (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00459150v1
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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