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La performance entre construit social et indicateur simplifié

Author

Listed:
  • Pascale Amans

    (Université de Toulouse 3)

  • Sylvie Rascol-Boutard

    (Université d'Orléans)

Abstract

(VF)Ce travail de recherche traite de la réduction des organisations réputées complexes à des représentations simples. Il est fondé sur le cas de deux types d’organisations différentes:les musées français et le dispositif RMI. La thèse défendue est la suivante:dans toute organisation complexe où la performance est un construit social, un indicateur simplifié joue paradoxalement un rôle central du point de vue du contrôle, en liaison avec ce construit social.(VA)This research deals with management control in complex organizations. It is about how complex organizations are reduced to simplified representations. It is based on the case studies of French museums and of the administration of the French income support scheme. We defend the following thesis:in complex organizations, where performance is a social construct, a simplified indicator ironically plays a key role, in connection with this social construct.

Suggested Citation

  • Pascale Amans & Sylvie Rascol-Boutard, 2008. "La performance entre construit social et indicateur simplifié," Revue Finance Contrôle Stratégie, revues.org, vol. 11(3), pages 45-63, September.
    • Handle: RePEc:dij:revfcs:v:11:y:2008:i:q3:p:45-63
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    References listed on IDEAS

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    6. Gérald Naro, 1998. "La dimension humaine du contrôle de gestion : la recherche anglo-saxonne sur les aspects comportementaux de la gestion budgétaire," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 4(2), pages 45-69.
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    Cited by:

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    2. Fabienne Villesèque-Dubus & Pascale Amans & Agnès Mazars-Chapelon, 2010. "De la politisation à l'instrumentation d'un outil de gestion: le cas du budget dans les théâtres associatifs," Post-Print halshs-00676921, HAL.

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    More about this item

    Keywords

    performance; contrôle; complexité; musées; RMI; management control; complexity; museums; income support scheme.;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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