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L'Usage Des Outils De Controle A L'Aune De L'Ant

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  • Ingrid Fasshauer

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

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    Abstract

    Bien que très utilisé dans la littérature en contrôle de ces quinze dernières années, le modèle des quatre leviers du contrôle (Simons 1995) reste mal défini, la plupart des critiques se focalisant sur sa principale originalité, le levier interactif (Bisbe et al. 2007). Par une analyse approfondie des interactions générées par les systèmes de contrôle dans une entreprise faisant face à un changement de stratégie et au travers du cadre théorique de l'ANT, cette recherche met en évidence deux usages différents du levier de contrôle interactif. Elle permet d'éclairer la gestion de tensions contraires à travers des usages différenciés des outils de contrôle et le caractère indissociable des aspects techniques et sociaux du contrôle.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/69/11/48/PDF/542_Fasshauer.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00691148.

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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-00691148

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00691148
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: Système de contrôle interactif; système de contrôle diagnostique; ANT;

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    1. 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.
    2. Henri, Jean-Francois, 2006. "Management control systems and strategy: A resource-based perspective," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 529-558, August.
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