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Mise en œuvre, usages et appropriation des outils de gestion : apports de la théorie de la régulation sociale

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Author Info

  • Yann Quemener

    ()
    (ESC Brest - ESC BREST)

  • Eric Fimbel

    ()
    (LIRSA-CRC - Laboratoire Interdisciplinaire de Recherche en Sciences de l'Action - Centre de recherche en comptabilité - Conservatoire National des Arts et Métiers (CNAM))

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    Abstract

    Cet article est une contribution à l'" approche théorique par les instruments " (Aggeri et Labatut, 2010) initiée par le CRG et le CGS. S'appuyant sur l'une des hypothèses forte de cette approche, l'article rejette la rupture classique entre conception et usages et propose de reconsidérer cette articulation dans l'analyse de la mise en œuvre d'outils de gestion. Les résultats de deux études sont présentés. L'une est menée auprès des membres de la DFCG1, l'autre auprès de 330 entreprises dans 22 pays. Ces études mettent en évidence l'importance des usages dans la construction collective des outils de gestion et montrent l'intérêt que représente l'analyse des régulations sociales pour la compréhension des phénomènes d'appropriation.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/69/09/52/PDF/445_QueI_meI_ner_Fimbel.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00690952.

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    Date of creation: 2012
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    Publication status: Published - Presented, Comptabilités et innovation, 2012, Grenoble, France
    Handle: RePEc:hal:journl:hal-00690952

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00690952
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: outils de gestion; usages; appropriation; régulation sociale; articulation conception/usages;

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