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Étude du rôle des objets au cours du processus d'instrumentation des activités publiques

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  • Benjamin Dreveton

Abstract

This research analyzes the implementation process of a balanced scorecard in public organizations. The research used the translation theory and the notion of ?actant? developed by Callon et Latour. Specifically, based on a case study, this research analyzes the role played by objects in the translation process. This research analyzes the role of objects in the trajectory followed by the management control device. These objects create two dynamics : the transition from conflict to compromise situation and the transition from claim to imposition situation. At the end, this work proposes a new vision of the instrumentation process of public organizations.

Suggested Citation

  • Benjamin Dreveton, 2014. "Étude du rôle des objets au cours du processus d'instrumentation des activités publiques," ACCRA, Association francophone de comptabilité, vol. 20(1), pages 43-66.
    • Handle: RePEc:cai:accafc:cca_201_0043
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    Cited by:

    1. Dagou Hermann Wenceslas Dagou & Konan Anderson Seny Kan, 2016. "Inclination à adopter un outil de contrôle de gestion : le cas de la gestion par la qualité au Centre Hospitalier Universitaire de Cocody/Abidjan," Post-Print hal-01901088, HAL.

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