Le rôle des représentations sociales au cours du processus de construction d'un outil de contrôle de gestion

Benjamin Dreveton ()
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Benjamin Dreveton: CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université

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Abstract: This research deals with the role of the actors representations inside the process of making a cost management device within public organisations. An intervention research, conducted with ADEME, highlights that the interaction between the cost management system and the actors representations helps making more reliable the construction process. In order to reach this aim, the organisation must, on the one hand, create a mode of action that encourages exchange and, on the other hand, open the process to external people.

Keywords: Cost Management Systems; social representation; public organizations.; Outil de contrôle de gestion; processus de construction; représentations sociales; acteurs; organisations publiques. (search for similar items in EconPapers)
Date: 2008
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00466461v1
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Citations: View citations in EconPapers (6)

Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2008, 14, pp.125-153. ⟨10.3917/cca.142.0125⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00466461

DOI: 10.3917/cca.142.0125

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