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Une Typologie De La Recherche Critique En Controle De Gestion

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  • Asma Ben Temellist

    (DRM Crefige - Université Paris Dauphine - Paris IX)

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    Abstract

    Au cours des dernières décennies, la recherche en contrôle de gestion a été marquée par l'émergence d'une multitude de courants dits « critiques ». Ce papier étudie les recherches critiques en contrôle de gestion parues dans Accounting, Organizations and Society (AOS) depuis 1976 jusqu'au 2006. Nous identifions neuf perspectives de recherche critique : les perspectives interactionnistes, la perspective foucaldienne, le « Labour process » ou « le processus du travail », la perspective latourienne, les théories institutionnelles, la perspective néo-interactionniste, Carnegie school, les théories critiques et les études qui ne font référence à aucun cadre théorique. Le deuxième volet de cette étude est d'effectuer une explication causale de l'évolution de la structure de la recherche critique en contrôle de gestion après avoir mis en relief son évolution.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/46/04/08/PDF/p155.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00460408.

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    Date of creation: 2009
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    Publication status: Published - Presented, La place de la dimension européenne dans la Comptabilité Contrôle Audit, 2009, Strasbourg, France
    Handle: RePEc:hal:journl:halshs-00460408

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00460408/en/
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    Keywords: Recherche critique; contrôle de gestion; typologie; cadre de référence.;

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    1. Dyl, Edward A. & Lilly, Martha S., 1985. "A note on institutional contributions to the accounting literature," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 171-175, April.
    2. Dominique Bessire, 2002. "Recherches " Critiques " En Controle De Gestion : Une Typologie," Post-Print halshs-00584444, HAL.
    3. Cooper, David J. & Hopper, Trevor M., 1987. "Critical studies in accounting," Accounting, Organizations and Society, Elsevier, vol. 12(5), pages 407-414, August.
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