This file is part of IDEAS, which uses RePEc data


[ Papers | Articles | Software | Books | Chapters | Authors | Institutions | JEL Classification | NEP reports | Search | New papers by email | Author registration | Rankings | Volunteers | FAQ | Blog | Help! ]

Le Recours A La Metaphore : Une Voie De Comprehension Du Controle De Gestion Dans Les Organisations Non Marchandes ?

Author info | Abstract | Publisher info | Download info | Related research | Statistics
Author Info
Stéphanie Chatelain-Ponroy () (GREG - CRC - Groupe de recherche en économie et en gestion – Centre de recherche en comptabilité - Conservatoire National des Arts et Métiers)
Abstract

Le contrôle de gestion est un système de management caractérisé par une dimension visible, formalisée – exprimée au travers de techniques, de procédures et d'outils – et une dimension plus cachée, informelle, relative aux contrôles à distance des comportements et comprenant, de ce fait, des aspects humains et managériaux. Nous en proposons ici une représentation qui articule les phases d'adoption, d'adaptation et d'appropriation.

Download Info
To download:

If you experience problems downloading a file, check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://halshs.archives-ouvertes.fr/docs/00/39/30/62/PDF/papier_79_Chatelain.pdf
File Format: application/pdf
File Function:
Download Restriction: no

Publisher Info
Paper provided by HAL in its series Post-Print with number halshs-00393062_v1.

Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Length:
Date of creation: 27 May 2009
Date of revision:
Publication status: Published - Presented, Congrès de l'Association Francophone de Comptabilité, 2009, Strasbourg, France
Handle: RePEc:hal:journl:halshs-00393062_v1

Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00393062/en/
Contact details of provider:
Web page: http://hal.archives-ouvertes.fr/

For technical questions regarding this item, or to correct its listing, contact: (CCSD).

Related research
Keywords: Contrôle de gestion; métaphore; modélisation;

This paper has been announced in the following NEP Reports:

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Abernethy, Margaret A. & Stoelwinder, Johannes U., 1995. "The role of professional control in the management of complex organizations," Accounting, Organizations and Society, Elsevier, vol. 20(1), pages 1-17, January. [Downloadable!] (restricted)
  2. Meyer, John W., 1986. "Social environments and organizational accounting," Accounting, Organizations and Society, Elsevier, vol. 11(4-5), pages 345-356, July. [Downloadable!] (restricted)
  3. 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. [Downloadable!] (restricted)
Full references

Statistics
Access and download statistics

Did you know? Apart from a small start up grant in the 1990's, RePEc has received no funding and lives on the help of volunteers.

This page was last updated on 2010-1-6.

This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.