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Quand les cadres intermédiaires utilisent les outils de contrôle pour influencer la stratégie

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  • Ingrid Fasshauer

    ()
    (DRM - Dauphine Recherches en Management - CNRS : UMR7088 - Université Paris IX - Paris Dauphine)

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    Abstract

    Dans la vision classique, les outils de contrôle de gestion servent à mettre en oeuvre la stratégie. Pourtant de plus en plus de recherches remettent en cause ce modèle et tendent à montrer que ces mêmes outils de contrôle peuvent aussi faire émerger des nouvelles stratégies. Notre étude de cas montre que, malgré un contrôle serré mis en place pour mettre en oeuvre une nouvelle stratégie, les cadres intermédiaires ont la possibilité d'utiliser ces mêmes systèmes de contrôle pour promouvoir certains de leurs intérêts en contradiction avec la stratégie prônée par la direction et parviennent ainsi à infléchir la stratégie.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/65/04/27/PDF/Fasshauer.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00650427.

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    Date of creation: 2011
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    Publication status: Published - Presented, Comptabilités, économie et société, 2011, Montpellier, France
    Handle: RePEc:hal:journl:hal-00650427

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00650427/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: Contrôle de gestion ; cadres intermédiaires ; stratégie ; système interactif ; théorie de l'acteur-réseau;

    This paper has been announced in the following NEP Reports:

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    1. Gray, Barbara, 1990. "The enactment of management control systems: A critique of Simons," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 145-148.
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    8. Bisbe, Josep & Otley, David, 2004. "The effects of the interactive use of management control systems on product innovation," Accounting, Organizations and Society, Elsevier, vol. 29(8), pages 709-737, November.
    9. Alvesson, Mats & Karreman, Dan, 2004. "Interfaces of control. Technocratic and socio-ideological control in a global management consultancy firm," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 423-444.
    10. Chenhall, Robert H., 2005. "Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 395-422, July.
    11. William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, vol. 25(9), pages 833-848, September.
    12. Mundy, Julia, 2010. "Creating dynamic tensions through a balanced use of management control systems," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 499-523, July.
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