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Apports De L'Ethnicite A La Culture En Sciences De Gestion


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  • Vassili Joannides

    (GDF - Gestion, Droit et Finance - Grenoble École de Management (GEM))

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    Cet article part des critiques de Bhimani (1999), Baskerville (2003) et Hofstede (2003) adressées à l'utilisation du modèle penta dimensionnel développé par Hofstede (1980, 2001) pour appréhender la culture culturelle. Ces trois critiques convergent vers le fait qu'étudier l'ethnicité dans un cadre plus souple que le modèle initial permettrait une compréhension plus fine des outils et pratiques de gestion. Dans ce contexte, cet article vise à évaluer les apports de l'ethnicité à la recherche en sciences de gestion au travers de l'analyse de vingt publications en contrôle de gestion. Cette étude conclut sur deux formes d'apport : un affinement de la compréhension des outils et pratiques de contrôle de gestion et un enrichissement des modèles culturels utilisés en sciences de gestion. Enfin, il offre un cadre conceptuel et méthodologique au chercheur francophone désireux de s'engager dans l'étude de l'ethnicité.

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    Paper provided by HAL in its series Grenoble Ecole de Management (Post-Print) with number hal-00676555.

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    Date of creation: 31 Mar 2011
    Date of revision:
    Publication status: Published, Finance Contrôle Stratégie, 2011, 14, 1, 33-68
    Handle: RePEc:hal:gemptp:hal-00676555

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    Keywords: culture; ethnicité; contrôle de gestion; sciences de gestion;

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    1. Trevor Hopper & Mathew Tsamenyi & Shahzad Uddin & Danture Wickramasinghe, 2009. "Management accounting in less developed countries: what is known and needs knowing," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(3), pages 469-514, April.
    2. Bruce Gurd, 2008. "Remaining consistent with method? An analysis of grounded theory research in accounting," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 5(2), pages 122-138, July.
    3. Annisette, Marcia, 2003. "The colour of accountancy: examining the salience of race in a professionalisation project," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 639-674.
    4. Harrison, Graeme L. & McKinnon, Jill L., 1999. "Cross-cultural research in management control systems design: a review of the current state," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 483-506, July.
    5. Hopwood, Anthony G., 2009. "Accounting and the environment," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 433-439, April.
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    7. Chandana Alawattage & Danture Wickramasinghe, 2009. "Weapons of the weak: subalterns' emancipatory accounting in Ceylon Tea," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(3), pages 379-404, April.
    8. Hopwood, Anthony G., 1994. "Accounting and everyday life: An introduction," Accounting, Organizations and Society, Elsevier, vol. 19(3), pages 299-301, April.
    9. Huault, Isabelle & Charreire-Petit, Sandra, 2008. "From practice-based knowledge to the practice of research : revisiting constructivist research works on knowledge," Economics Papers from University Paris Dauphine 123456789/761, Paris Dauphine University.
    10. Ulrike Mayrhofer, 2002. "Environnement national et stratégies de rapprochement: une analyse des entreprises françaises et allemandes," Revue Finance Contrôle Stratégie,, vol. 5(2), pages 61-84, June.
    11. Efferin, Sujoko & Hopper, Trevor, 2007. "Management control, culture and ethnicity in a Chinese Indonesian company," Accounting, Organizations and Society, Elsevier, vol. 32(3), pages 223-262, April.
    12. Ahrens, Thomas & Mollona, Massimiliano, 2007. "Organisational control as cultural practice--A shop floor ethnography of a Sheffield steel mill," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 305-331.
    13. Cooper, David, 1980. "Discussion of towards a political economy of accounting," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 161-166, January.
    14. Baskerville, Rachel F., 2003. "Hofstede never studied culture," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 1-14, January.
    15. Bhimani, Alnoor, 1999. "Mapping methodological frontiers in cross-national management control research," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 413-440, July.
    16. Berland, Nicolas & Joannides, Vassili, 2008. "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Economics Papers from University Paris Dauphine 123456789/1375, Paris Dauphine University.
    17. Annisette, Marcia, 2000. "Imperialism and the professions: the education and certification of accountants in Trinidad and Tobago," Accounting, Organizations and Society, Elsevier, vol. 25(7), pages 631-659, October.
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    Cited by:
    1. Boniface Bampoky & François Meyssonnier, 2012. "L'instrumentation du contrôle de gestion dans les entreprises au Sénégal," Post-Print hal-00690927, HAL.


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