Une voie de compréhension du contrôle de gestion dans les organisations non marchandes: la métaphore de l'iceberg

Stéphanie Chatelain-Ponroy ()
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Stéphanie Chatelain-Ponroy: 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: A way of comprehension of management control: the Iceberg metaphor Management control is a system of management characterized by a visible, formalized dimension - expressed through techniques, through procedures and through tools - and a more hidden, informal dimension, relative to the controls of the behavior and including, therefore, human and managerial aspects. We propose here a representation which articulates phases of adoption, adaptation and appropriation.

Keywords: Contrôle de gestion; métaphore; modélisation; Management control; metaphor; modelling (search for similar items in EconPapers)
Date: 2010
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00556868
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Citations: View citations in EconPapers (4)

Published in Politiques et Management public, 2010, 27 (3), pp.73-102

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00556868

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