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L'émergence d'un contrôle de gestion sociale : d'une opportunité de gouvernance à un risque de gouvernance

Author

Listed:
  • Gautier Gond

    (CEREGE [Poitiers] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

  • Jérôme Méric

    (CEREGE [Poitiers] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

Abstract

The problem of governance is essential to management control issues though is it poorly discussed. We propose to consider human resource accounting as a specific opportunity for governance. We study the case of a mutual insurance company to show that if human resource accounting actually is an opportunity, it may also turn into a risk for governance. This appears particularly salient when such an organizational practice is at stake in individual strategies and mimetic desire.

Suggested Citation

  • Gautier Gond & Jérôme Méric, 2016. "L'émergence d'un contrôle de gestion sociale : d'une opportunité de gouvernance à un risque de gouvernance," Post-Print hal-01901095, HAL.
    • Handle: RePEc:hal:journl:hal-01901095
    Note: View the original document on HAL open archive server: https://hal.science/hal-01901095
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    References listed on IDEAS

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