(VF)Le changement d’outil de contrôle de gestion, généralement pensé en termes de "cohérence", repose sur une hypothèse implicite concernant la relation entre les outils de gestion et les acteurs de l’organisation. C’est à la lumière de cette relation, à la croisée de divers champs de connaissance, que cette communication revisite les appels à la cohérence des outils de contrôle de gestion dans un contexte de changement. Nous suggérons que l’ exigence de cohérence «instrumentale» (c’est-à-dire au service de la performance et du succès) ne peut pas ignorer sans dommage les besoins de cohérence «psychologique» des acteurs. Cette proposition est illustrée par une étude de cas. (VA)Change in management control systems, usually considered in terms of «coherence», relies on unstated assumptions about the relations between management tools and techniques and organizational actors. By analyzing these relations in an interdisciplinary manner, this paper reexamines appeals to coherence typically made when management control systems change. We argue that demands for «instrumental coherence» (to enhance organizational perform-ance and success) run a considerable risk in ignoring the important needs for «psychological coherence» of actors. This thesis is illustrated by an empirical case.
Download Info
To download:
If you experience problems downloading a file, check if you have the
proper application to
view it first. Information about this may be contained
in the File-Format links below. In case of further problems read
the IDEAS help
page. Note that these files are not on the IDEAS
site. Please be patient as the files may be large.
Volume (Year): 7 (2004) Issue (Month): 3 (September) Pages: 31-61 Download reference. The following formats are available: HTML
(with abstract),
plain text
(with abstract),
BibTeX,
RIS (EndNote, RefMan, ProCite),
ReDIF
Handle: RePEc:dij:revfcs:v:7:y:2004:i:q3:p:31-61
Contact details of provider: Postal: 49,rue Héricart,75015 Paris, France Phone: +33(0)145781292 Fax: +33(0)145750567 Web page: http://www.economica.fr/
Order Information: Postal: Economica, 49,rue Héricart, 75015 Paris, France
For technical questions regarding this item, or to correct its listing, contact: (Gérard Charreaux).
Find related papers by JEL classification: M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
References listed on IDEAS Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.: