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Les frontières de la recherche en contrôle de gestion: une analyse des cadres théoriques mobilisés

Marc Bollecker and Wilfrid Azan ()
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Marc Bollecker: GRAICO - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar

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Abstract: A lot of contributions state out the importance of transdisciplinarity in research. Our research deepens the practices and the objectives of interdisciplinary approach in controlling. It analyses the impact of interdisciplinary approach. More precisely, we aim to measure the importation in business science of other theoretical frameworks especially from other sciences which proximity is relevant i.e. organization theory or any close science. Thus, we analysed some French reviews like Comptabilité, Contrôle, Audit or Finance, Contrôle, Stratégie and one American review Management Science between 2000-and 2007.

Keywords: epistemology; management control; épistémologie; contrôle de gestion; cadres théoriques (search for similar items in EconPapers)
Date: 2008-05
Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00522395
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Published in LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, France. pp.CD Rom

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