« LOST IN TRANSLATION » ETUDE DE LA MISE EN PLACE D'UN TABLEAU DE BORD DANS UNE REGION FRANÇAISE

Benjamin Dreveton () and Sébastien Rocher ()
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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
Sébastien Rocher: 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 article deals with the implementation of a cost management system in a French local government. Based on a case study, the aim of this article is to describe the evolution of this management information system, from its refusal to its acceptance by the politicians. This study highlights the contributions of the translation theory in the understanding of the "trajectory" of management devices and discusses the concept of success or failure when confronted to this framework.

Keywords: management information system; translation theory; failure; success; outil de gestion; théorie de la traduction; échec; succès (search for similar items in EconPapers)
Date: 2008-05
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522517v1
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Published in LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, Cergy-Pontoise, France. pp.CD Rom

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00522517

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