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La construction d’un outil de contrôle de gestion innovant dans l’économie sociale et solidaire : le cas de la fondation Apprentis d’Auteuil

Author

Listed:
  • Sophie Raedersdorf

    (BETA - Bureau d'Économie Théorique et Appliquée - INRA - Institut National de la Recherche Agronomique - UNISTRA - Université de Strasbourg - UL - Université de Lorraine - CNRS - Centre National de la Recherche Scientifique)

Abstract

In the social and solidarity economic sector, organizations are becoming more professional and the competition is increasing. Although we can highlight the need for control and management activities, classic tools from capitalistic firms do not appear as being adapted to this sector. Tensions exist between management and social and solidarity objectives. This article use the attention theory to reconcile these two logics and aims to construct an innovate tool, relevant to this sector, accepted and used by all the actors within organizations.

Suggested Citation

  • Sophie Raedersdorf, 2018. "La construction d’un outil de contrôle de gestion innovant dans l’économie sociale et solidaire : le cas de la fondation Apprentis d’Auteuil," Post-Print hal-02927734, HAL.
    • Handle: RePEc:hal:journl:hal-02927734
    DOI: 10.3917/inno.057.0109
    as

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