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Usages Des Comptes De Resultat Au Sein D'Une Organisation : Une Perspective Sociomaterielle

Author

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  • Emilie Berard

    (ESCP-EAP - ESCP-EAP - Ecole Supérieure de Commerce de Paris)

Abstract

In this article, we study practices about Analytical Income Statements (CREA) in a French public hospital. We study the CREA as a device, comprising both technical characteristics and affordances. Through a sociomatériel perspective (Suchman 1987) we study the way the technical device shapes its social environment, as it is shaped in return by the environment. This study allows us to draw on previous reflections about the conceptualization of accounting devices. We see that accounting devices happen to be blurry, not homogeneous, objects. And we recall that devices shall be studied within the specific configuration of the management control system package (Malmi and Brown 2008).

Suggested Citation

  • Emilie Berard, 2013. "Usages Des Comptes De Resultat Au Sein D'Une Organisation : Une Perspective Sociomaterielle," Post-Print hal-00991698, HAL.
    • Handle: RePEc:hal:journl:hal-00991698
    Note: View the original document on HAL open archive server: https://hal.science/hal-00991698
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    Cited by:

    1. Jimmy Vallejo & Nathalie Sampieri-Teissier & Christophe Baret, 2018. "The establishment of medical activity centers at the public hospital: what is the impact of a change in organizational structure on the decision-making process? [La mise en place des pôles d’activi," Post-Print halshs-01823569, HAL.

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