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Changement et système de contrôle : une perspective dynamique

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  • Christophe Herriau

    (CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique)

  • Lionel Touchais

    (CEROS - Centre d'Etudes et de Recherches sur les Organisations et la Stratégie - UPN - Université Paris Nanterre)

Abstract

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Suggested Citation

  • Christophe Herriau & Lionel Touchais, 2012. "Changement et système de contrôle : une perspective dynamique," Post-Print hal-01737425, HAL.
    • Handle: RePEc:hal:journl:hal-01737425
    Note: View the original document on HAL open archive server: https://hal.parisnanterre.fr/hal-01737425
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    References listed on IDEAS

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    1. Williams, John J. & Seaman, Alfred E., 2001. "Predicting change in management accounting systems: national culture and industry effects," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 443-460.
    2. Charles S Osborn, 1998. "Systems for Sustainable Organizations: Emergent Strategies, Interactive Controls and Semi‐formal Information," Journal of Management Studies, Wiley Blackwell, vol. 35(4), pages 481-509, July.
    3. Chenhall, Robert H. & Euske, K.J., 2007. "The role of management control systems in planned organizational change: An analysis of two organizations," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 601-637.
    4. Danny Miller, 1982. "Evolution And Revolution: A Quantum View Of Structural Change In Organizations," Journal of Management Studies, Wiley Blackwell, vol. 19(2), pages 131-151, April.
    5. Robert Simons, 1994. "How new top managers use control systems as levers of strategic renewal," Strategic Management Journal, Wiley Blackwell, vol. 15(3), pages 169-189, March.
    6. Tarek Chanegrih, 2010. "Les changements en contrôle de gestion - quelle nature et quelles finalités?," Revue Finance Contrôle Stratégie, revues.org, vol. 13(1), pages 5-32, March.
    7. 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.
    8. Bernard Burnes, 2004. "Kurt Lewin and the Planned Approach to Change: A Re‐appraisal," Journal of Management Studies, Wiley Blackwell, vol. 41(6), pages 977-1002, September.
    9. Lionel Touchais & Christophe Herriau, 2009. "Le contrôle de gestion dans une dynamique du changement: définition d'un cadre conceptuel et application à la relecture d'un processus de transmission," Post-Print halshs-00378233, HAL.
    10. Hopwood, Anthony G., 1987. "The archeology of accounting systems," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 207-234, April.
    11. Bisbe, Josep & Otley, David, 2004. "The effects of the interactive use of management control systems on product innovation," Accounting, Organizations and Society, Elsevier, vol. 29(8), pages 709-737, November.
    12. Widener, Sally K., 2007. "An empirical analysis of the levers of control framework," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 757-788.
    13. Tarek Chanegrih, 2010. "Les changements en contrôle de gestion : quelle nature et quelles finalités ?," Post-Print hal-02378815, HAL.
    14. Ezzamel, Mahmoud & Lilley, Simon & Willmott, Hugh, 2004. "Accounting representation and the road to commercial salvation," Accounting, Organizations and Society, Elsevier, vol. 29(8), pages 783-813, November.
    15. Abernethy, Margaret A. & Brownell, Peter, 1999. "The role of budgets in organizations facing strategic change: an exploratory study," Accounting, Organizations and Society, Elsevier, vol. 24(3), pages 189-204, April.
    16. Johannes Ullrich & Jan Wieseke & Rolf Van Dick, 2005. "Continuity and Change in Mergers and Acquisitions: A Social Identity Case Study of a German Industrial Merger," Journal of Management Studies, Wiley Blackwell, vol. 42(8), pages 1549-1569, December.
    17. Dent, Jeremy F., 1990. "Strategy, organization and control: Some possibilities for accounting research," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 3-25.
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