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Changer d’outils de contrôle de gestion?De la cohérence instrumentale a la cohérence psychologique

Author

Listed:
  • Annick Bourguignon

    (ESSEC Business School)

  • Alan Jenkins

    (ESSEC Business School)

Abstract

(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.

Suggested Citation

  • Annick Bourguignon & Alan Jenkins, 2004. "Changer d’outils de contrôle de gestion?De la cohérence instrumentale a la cohérence psychologique," Revue Finance Contrôle Stratégie, revues.org, vol. 7(3), pages 31-61, September.
    • Handle: RePEc:dij:revfcs:v:7:y:2004:i:q3:p:31-61
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    References listed on IDEAS

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    1. Dent, Jeremy F., 1991. "Accounting and organizational cultures: A field study of the emergence of a new organizational reality," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 705-732.
    2. Bourguignon , Annick & Jenkins, Alan & Nørreklit, Hanne, 2003. "Management Control and "Coherence" : Some Unresolved Questions," ESSEC Working Papers DR 03018, ESSEC Research Center, ESSEC Business School.
    3. V.D. Divekar, 1972. "Communication," The Indian Economic & Social History Review, , vol. 9(2), pages 235-238, June.
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    Citations

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    Cited by:

    1. Françoise Quairel, 2006. "Contrôle de la performance globale et responsabilité sociale de l'entreprise (RSE)," Post-Print halshs-00548050, HAL.
    2. Laurent Cabanes, 2014. "La Mise En Place De La Comptabilite Analytique Dans L’Administration Publique Centrale Française, Entre Utilite Et Obligation Legale. Le Cas Du Ministere De La Defense," Post-Print hal-01899113, HAL.
    3. repec:dau:papers:123456789/1486 is not listed on IDEAS
    4. Nicolas Berland & Michel Gervais, 2008. "À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 109-148, June.
    5. Anne-Laure Farjaudon & Jérémy Morales, 2011. "Mesurer et définir la valeur des marques - un enjeu dans la concurrence entre groupes professionnels," Revue Finance Contrôle Stratégie, revues.org, vol. 14(3), pages 63-90, September.
    6. Rose Toki, 2019. "Les modalités d’appropriation des outils de gestion en contexte pluraliste : une double perspective théorique," Post-Print hal-02165511, HAL.
    7. Charlotte Baille, 2017. "Contrôle aux frontières de l'organisation et apprentissage organisationnel : quel rôle des outils de gestion ?," Post-Print hal-01907577, HAL.
    8. François Meyssonnier & Nadim Tarafi & Dominique Barbelivien, 2021. "Le couplage de l’évaluation des managers et du contrôle de gestion dans les systèmes globaux de pilotage de la performance," Post-Print hal-03361386, HAL.
    9. Charlotte Baille, 2014. "Systems Management, vectors of coherence in the organization? [Les Systèmes d'Information de Gestion, vecteurs de cohérence dans l'organisation?]," Post-Print halshs-01451420, HAL.
    10. Christophe Maurel, 2006. "Étude d’un changement organisationnel dans de grandes collectivités territoriales:l’évolution de la fonction contrôle de gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 9(3), pages 105-134, September.

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    More about this item

    Keywords

    changement; stratégie; acteurs; cohérence; système d’information de gestion; change; strategy; actors; coherence; management information systems.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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