IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01899569.html
   My bibliography  Save this paper

Roles D'Un Tableau De Bord Dit « De Pilotage De La Performance » Dans Le Secteur Medico-Social

Author

Listed:
  • Célia Lemaire

    (Humanis - Hommes et management en société / Humans and management in society - UNISTRA - Université de Strasbourg - EM Strasbourg - École de Management de Strasbourg = EM Strasbourg Business School, Performance et Management Public et Hospitalier - Humanis - Hommes et management en société / Humans and management in society - UNISTRA - Université de Strasbourg - EM Strasbourg - École de Management de Strasbourg = EM Strasbourg Business School)

  • Thierry Nobre

    (Humanis - Hommes et management en société / Humans and management in society - UNISTRA - Université de Strasbourg - EM Strasbourg - École de Management de Strasbourg = EM Strasbourg Business School)

Abstract

This communication discusses the roles that actors attribute to management systems, taking the particular case of the testing of an inter-organizational management control system in the social-medical sector: the dashboard ANAP called "performance management" for structures in this sector. From the analysis of data from interviews during participant observation, we find roles already identified in the literature, and are able to add the role of implementation of a ritual. Theory building refers to the distinction originally made between socio-cognitive and instrumental research perspectives.

Suggested Citation

  • Célia Lemaire & Thierry Nobre, 2014. "Roles D'Un Tableau De Bord Dit « De Pilotage De La Performance » Dans Le Secteur Medico-Social," Post-Print hal-01899569, HAL.
  • Handle: RePEc:hal:journl:hal-01899569
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899569
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01899569/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Michel Berry, 1983. "Une technologie invisible - L'impact des instruments de gestion sur l'évolution des systèmes humains," Post-Print hal-00263141, HAL.
    2. Mathieu Detchessahar & Benoît Journé, 2007. "Une approche narrative des outils de gestion," Post-Print hal-00263323, HAL.
    3. Berry, A.J. & Coad, A.F. & Harris, E.P. & Otley, D.T. & Stringer, C., 2009. "Emerging themes in management control: A review of recent literature," The British Accounting Review, Elsevier, vol. 41(1), pages 2-20.
    4. Sylvie Chalayer Rouchon & Muriel Perez & Christine Teyssier, 2006. "L'Impact Des Facteurs Organisationnels Et Strategiques Sur L'Appropriation Des Outils Comptables Et Financiers," Post-Print halshs-00522439, HAL.
    5. Gerardine DeSanctis & Marshall Scott Poole, 1994. "Capturing the Complexity in Advanced Technology Use: Adaptive Structuration Theory," Organization Science, INFORMS, vol. 5(2), pages 121-147, May.
    6. Bob Hudson, 2004. "Analysing network partnerships," Public Management Review, Taylor & Francis Journals, vol. 6(1), pages 75-94, March.
    7. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    8. Hopwood, Anthony G., 1996. "Looking across rather than up and down: On the need to explore the lateral processing of information," Accounting, Organizations and Society, Elsevier, vol. 21(6), pages 589-590, August.
    9. repec:dau:papers:123456789/9674 is not listed on IDEAS
    10. repec:dau:papers:123456789/12464 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Célia Lemaire & Thierry Nobre, 2013. "La Pre-Appropriation D'Un Outil De Gestion A L'Hopital," Post-Print hal-00992968, HAL.
    2. Jörg Sydow & Arnold Windeler, 1998. "Organizing and Evaluating Interfirm Networks: A Structurationist Perspective on Network Processes and Effectiveness," Organization Science, INFORMS, vol. 9(3), pages 265-284, June.
    3. Miller, Peter & O'Leary, Ted, 2007. "Mediating instruments and making markets: Capital budgeting, science and the economy," Accounting, Organizations and Society, Elsevier, vol. 32(7-8), pages 701-734.
    4. Larbi Hasrouri, 2021. "Usage des indicateurs de performance par les chefs d’établissement : entre instrumentation et instrumentalisation," Post-Print hal-03354504, HAL.
    5. repec:dau:papers:123456789/445 is not listed on IDEAS
    6. Englund, Hans & Gerdin, Jonas & Burns, John, 2011. "25 Years of Giddens in accounting research: Achievements, limitations and the future," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 494-513.
    7. Walker, Stephen P., 2016. "Revisiting the roles of accounting in society," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 41-50.
    8. Wai Fong Chua & Habib Mahama, 2007. "The Effect of Network Ties on Accounting Controls in a Supply Alliance: Field Study Evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 24(1), pages 47-86, March.
    9. Adel Beldi & Walid Cheffi & Frédéric Wacheux, 2006. "L'utilisation de l'information comptable par les managers. Proposition d'une grille d'analyse fondée sur la théorie de la structuration," Post-Print halshs-00548085, HAL.
    10. Vincenzo Vignieri & Carmine Bianchi & Astrid Pietrosi & Giuseppe Provenzale, 2019. "Il contributo delle reti sanitarie "spontanee" al miglioramento degli outcome: opportunit? e sfide nella prospettiva della progettazione dei sistemi di programmazione e controllo," MECOSAN, FrancoAngeli Editore, vol. 2019(109), pages 83-104.
    11. Guénin-Paracini, Henri & Malsch, Bertrand & Paillé, Anne Marché, 2014. "Fear and risk in the audit process," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 264-288.
    12. Daly, Bonita A. & Schuler, Drue K., 1998. "Redefining a certified public accounting firm," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 549-567.
    13. Utz Schäffer & Matthias D. Mahlendorf & Jochen Rehring, 2014. "Does the Interactive Use of Headquarter Performance Measurement Systems in Foreign Subsidiaries Endanger the Potential to Profit from Local Relationships?," Australian Accounting Review, CPA Australia, vol. 24(1), pages 21-38, March.
    14. Suzuki, Tomo, 2003. "The accounting figuration of business statistics as a foundation for the spread of economic ideas," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 65-95, January.
    15. Abernethy, Margaret A. & Vagnoni, Emidia, 2004. "Power, organization design and managerial behaviour," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 207-225.
    16. Abdesamad Zouine & Pierre Fenies, 2014. "The Critical Success Factors Of The ERP System Project: A Meta-Analysis Methodology," Post-Print hal-01419785, HAL.
    17. Bigoni, Michele & Funnell, Warwick, 2015. "Ancestors of governmentality: Accounting and pastoral power in the 15th century," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 160-176.
    18. Carmona, Salvador & Donoso, Rafael & Walker, Stephen P., 2010. "Accounting and international relations: Britain, Spain and the Asiento treaty," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 252-273, February.
    19. Giovanni Gregorini, 2016. "Accounting, Charities and local government in modern Italy: the case of the Congrega della carit? apostolica in Brescia," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2016(2), pages 7-43.
    20. Dixon, Keith, 2009. "Calculative practices in higher education: a retrospective analysis of curricular accounting about learning," MPRA Paper 18295, University Library of Munich, Germany.
    21. Diab, Ahmed A., 2021. "The appearance of community logics in management accounting and control: Evidence from an Egyptian sugar beet village," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01899569. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.