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La Diffusion Des Innovations Manageriales En Controle De Gestion, Une Approche Rhetorique

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Author Info

  • Eric Maton

    (CRG - Centre de recherche en gestion - CNRS : UMR7655 - Polytechnique - X)

  • Dragos Zelinschi

    ()
    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - Université de Nantes : EA4272)

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    Abstract

    L'objet de ce papier est d'expliciter en quoi l'approche rhétorique avec ses différentes dimensions peut aider à mieux appréhender la diffusion d'une innovation managériale en contrôle de gestion. Nous proposons ici une conception dynamique de la rhétorique et une analyse rhétorique des graphiques. Nous nous appuyons d'un point de vue historique sur l'exemple de deux innovations, la méthode ABC et le tableau de bord équilibré et leur description au travers d'articles dans une revue visant une large diffusion des idées managériales, la Harvard Business Review.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number hal-00691178.

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    Date of creation: 2012
    Date of revision:
    Publication status: Published - Presented, Comptabilités et innovation, 2012, Grenoble, France
    Handle: RePEc:hal:journl:hal-00691178

    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00691178
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    Related research

    Keywords: innovation managériale; rhétorique; sémiologie graphique;

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    1. Lukka, Kari & Granlund, Markus, 2002. "The fragmented communication structure within the accounting academia: the case of activity-based costing research genres," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 165-190.
    2. Mike Noon, 2000. "Fads, Techniques and Control: The Competing Agendas of TPM and TECEX at the Royal Mail (UK)," Journal of Management Studies, Wiley Blackwell, vol. 37(4), pages 499-520, 06.
    3. Edward Arrington, C. & Schweiker, William, 1992. "The rhetoric and rationality of accounting research," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 511-533, August.
    4. Alcouffe, Simon & Berland, Nicolas & Levant, Yves, 2003. "Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion : une étude comparative," Economics Papers from University Paris Dauphine 123456789/12245, Paris Dauphine University.
    5. Carmona, Salvador & Gutiérrez, Isabel, 2003. "Vogues in management accounting research," Scandinavian Journal of Management, Elsevier, vol. 19(2), pages 213-231, June.
    6. Colwyn Jones, T. & Dugdale, David, 2002. "The ABC bandwagon and the juggernaut of modernity," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 121-163.
    7. Maurice Gosselin & Pierre Mévellec, 2003. "Plaidoyer Pour La Prise En Compte Des Paramètres De Conception Dans La Recherche Sur Les Innovations En Comptabilité De Gestion," Post-Print halshs-00582782, HAL.
    8. 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.
    9. Bradley G. Jackson, 1996. "Re-Engineering the Sense of Self: the Manager and the Management Guru," Journal of Management Studies, Wiley Blackwell, vol. 33(5), pages 571-590, 09.
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