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La fabrique du contrôle : une ethnométhodologie du choix des outils de gestion

Author

Listed:
  • Vassili Joannidès
  • Stéphane Jaumier
  • Séverine Le Loarne-Lemaire

Abstract

This paper sets out to contribute to the literature on the design and the implementation of management control systems. To this end, we question what is discussed when a management control system is to be chosen and on what decision-making eventually rests. This study rests upon an ethnomethodology of the Salvation Army?s French branch. Operating in the dual capacity of a researcher and a counsellor to management, between 2000 and 2007, we have unrestricted access to internal data revealing the backstage of management control: discussions and interactions surrounding the choosing of control devices. We contribute to understanding the arising of a need for control, the steps and process followed to decide upon a management control system, and controls in nonprofits.

Suggested Citation

  • Vassili Joannidès & Stéphane Jaumier & Séverine Le Loarne-Lemaire, 2013. "La fabrique du contrôle : une ethnométhodologie du choix des outils de gestion," ACCRA, Association francophone de comptabilité, vol. 19(3), pages 87-116.
    • Handle: RePEc:cai:accafc:cca_193_0087
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