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Le Contrôle Comme Pratique (Control-As- Practice) - Proposition D'Une Autre Grille De Lecture Du Contrôle Organisationnel

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Author Info

  • Laurent Magne

    ()
    (GRIISG - ISG paris)

  • Yoann Bazin

    ()
    (GRIISG - ISG paris)

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    Abstract

    Si la finalité du contrôle est d'orienter les comportements (BOUQUIN, 2005), celle du contrôle organisationnel est d'orienter les comportements à l'échelle de l'organisation, afin que les activités de celle-ci soient efficaces. Les cadres classiques ne permettent cependant pas de distinguer l'impact morphologique du contrôle sur l'organisation. Afin d'y remédier, nous proposons une autre grille de lecture du contrôle à partir des pratiques. Le concept d'institution de DOUGLAS (1986) nous permettra de relier contrôle et pratique et une utilisation de notre grille sur le cas d'un hôpital psychiatrique nous permettra d'en préciser la portée et les limites.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/69/11/52/PDF/547_Magne_Bazin.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00691152.

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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-00691152

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00691152
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: CONTRÔLE ORGANISATIONNEL; CONTRÔLE INTERNE; PRATIQUES; INSTITUTION; MORPHOLOGIE.;

    This paper has been announced in the following NEP Reports:

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    1. Hofstede, Geert, 1981. "Management control of public and not-for-profit activities," Accounting, Organizations and Society, Elsevier, vol. 6(3), pages 193-211, July.
    2. Huault, Isabelle, 2004. "Institutions et gestion," Economics Papers from University Paris Dauphine 123456789/651, Paris Dauphine University.
    3. William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, vol. 25(9), pages 833-848, September.
    4. Bernard Leca, 2006. "Pas seulement des «lemmings». Les relations entre les organisations et leur environnement dans le néo-institutionnalisme sociologique," Revue Finance Contrôle Stratégie, revues.org, vol. 9(4), pages 67-86, December.
    5. Gosselin, Maurice, 1997. "The effect of strategy and organizational structure on the adoption and implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 105-122, February.
    6. Fligstein, Neil, 2001. "Social Skill and the Theory of Fields," Center for Culture, Organizations and Politics, Working Paper Series qt26m187b1, Center for Culture, Organizations and Politics of theInstitute for Research on Labor and Employment, UC Berkeley.
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