Rationaliser, dominer, discipliner. Une revue des recherches critiques en contrôle de gestion

Jérémy Morales () and Samuel Sponem ()
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Jérémy Morales: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique
Samuel Sponem: GREG - CRC - Groupe de recherche en économie et en gestion - Centre de recherche en comptabilité - CNAM - Conservatoire National des Arts et Métiers [CNAM]

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Abstract: Mainstream research in management control derives from economic or functionalist theories of organisations. Critical researches, drawing on sociologic or philosophic frameworks, and using qualitative or historical data, has been growing for thirty years. These approaches question the rationality, neutrality and objectivity of these devices, thus their universality.

Keywords: contrôle de gestion; études critiques (search for similar items in EconPapers)
Date: 2009-12
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00461678v1
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Citations: View citations in EconPapers (4)

Published in Economie et Société, 2009, Série « économie de l'entreprise », études critiques en management K (21), pp.2001-2043

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