UNE TYPOLOGIE DE LA RECHERCHE CRITIQUE EN CONTROLE DE GESTION

Asma Ben Temellist
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Asma Ben Temellist: CREFIGE - Centre Européen de Recherche en Finance et Gestion - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres

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Abstract: During the last decades, research in the field of management control has been characterised by the emergence of a great variety of trends which are referred to as "critical". This study reviews critical management control research in Accounting, Organizations and Society (AOS) from 1976 until 2006. We highlight nine critical research perspectives: interactionist perspectives, a Foucaldian perspective, a "Labour process" perspective, a Latourian perspective, an institutional theory, a "neointeractionist" perspective, Carnegie School, critical theory and studies without any reference framework. This study enlightens also the evolution of this typology and aims to identify reasons of critical management control research structure change.

Keywords: Critical studies; management control; typology; reference framework; Recherche critique; contrôle de gestion; typologie; cadre de référence. (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-00460408v1
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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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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00460408

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