ENSEIGNER LE CONTRÔLE DE GESTION: UN PIEGE ETHIQUE ?

Annick Ancelin-Bourguignon

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Abstract: Research has recently addressed the ethical dimension of management systems. This debate should be of interest to management control – a main provider of management systems – and more specifically, to its teachers. To what extent does management control teaching lead teachers to be accessories of the potentially unethical consequences of systems, maybe unwillingly? What can teachers do to escape this ethical trap? Are related efforts likely to be successful in the French environment? Those are the questions this communication attempts to answer. The demonstration draws on Lukács' theoretical framework of reification, on the analysis of a sample of French management control textbooks and on the author's extensive experience of management control teaching

Keywords: Ethics; management control; teaching; objectification; Ethique; contrôle de gestion; enseignement; réification; objectivation (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-00460922
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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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