LA (RE)CONSTRUCTION PERMANENTE DU CONTRÔLE ORGANISATIONNEL - PROPOSITION D'UNE AUTRE GRILLE DE LECTURE DES PRATIQUES DE CONTRÔLE

Laurent Magne () and Yoann Bazin ()
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Laurent Magne: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Yoann Bazin: LIPSOR - Laboratoire d'Innovation, Prospective Stratégique et ORganisation - CNAM - Conservatoire National des Arts et Métiers [CNAM]

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Abstract: While carrying out a research study (about the links between internal audit, internal control and risk management), we faced several shortcomings of common and current approach to organizational control. Neither its professional version nor the academic concept, were able to account for this particular case study. Given this unsatisfactory result, we aim at proposing another analytical grid of control practices. This one is based on a conceptual critique of theoretical works on Practice and Institution. Our initial case study will finally provide us with an illustration of the exploratory potential of this simple grid. The latter consists of 4 different morphological features that have been found interesting in order to understand and describe control practices.

Keywords: ORGANIZATIONAL CONTROL; INTERNAL CONTROL; PRACTICES; MORPHOLOGY.; CONTRÔLE ORGANISATIONNEL; CONTRÔLE INTERNE; PRATIQUES; INSTITUTION; MORPHOLOGIE. (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-00459636v1
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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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