Advanced Search
MyIDEAS: Login to save this paper or follow this series

Une Typologie De La Recherche Critique En Controle De Gestion


Author Info

  • Asma Ben Temellist

    (DRM Crefige - Université Paris Dauphine - Paris IX)

Registered author(s):


    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.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. 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:
    Download Restriction: no

    Bibliographic Info

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

    as in new window
    Date of creation: 2009
    Date of revision:
    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:
    Contact details of provider:
    Web page:

    Related research

    Keywords: Recherche critique; contrôle de gestion; typologie; cadre de référence.;


    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.:
    as in new window
    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.
    Full references (including those not matched with items on IDEAS)



    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.


    Access and download statistics


    When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00460408. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD).

    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 references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link 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 profile, as there may be some citations waiting for confirmation.

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