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L'évolution du fonctionnement de la PME lors de l'introduction du contrôle de gestion : leçons d'un échec

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  • Cindy Zawadzki

    ()
    (RMS - Reims Management School - Reims Management School)

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    Abstract

    L'évolution du fonctionnement de la PME lors de l'introduction du contrôle de gestion est étudiée, dans une approche cognitive par les conventions et les routines. Une étude de cas longitudinale en CIFRE est menée, combinant deux méthodologies d'accès au terrain : la recherche intervention et l'observation participante. Trois tentatives successives se soldent par des échecs. On montre que l'introduction du contrôle de gestion doit passer par un désapprentissage et la modification des schémas cognitifs. L'introduction du contrôle de gestion doit se faire de manière endogène et le rôle de l'expert-comptable dans ce processus est mis en évidence, et celui des dirigeants est rappelé.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/65/05/94/PDF/Zawadzki.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00650594.

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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-00650594

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00650594/en/
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    Keywords: introduction du contrôle de gestion ; PME ; approche cognitive;

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    1. Gersick, Connie J. G. & Hackman, J. Richard, 1990. "Habitual routines in task-performing groups," Organizational Behavior and Human Decision Processes, Elsevier, vol. 47(1), pages 65-97, October.
    2. Simons, Robert, 1990. "The role of management control systems in creating competitive advantage: New perspectives," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 127-143.
    3. Mary E. Zellmer-Bruhn, 2003. "Interruptive Events and Team Knowledge Acquisition," Management Science, INFORMS, vol. 49(4), pages 514-528, April.
    4. Martha S. Feldman, 2003. "A performative perspective on stability and change in organizational routines," Industrial and Corporate Change, Oxford University Press, vol. 12(4), pages 727-752, August.
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