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Enseigner Le Contrôle De Gestion : Un Piege Ethique ?

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  • Annick Bourguignon

    (ESSEC Business School)

Abstract

Research has recently addressed the ethical dimension of management systems. This debate should be of interest to management control – a main provider of management systems – and more specifically, to its teachers. To what extent does management control teaching lead teachers to be accessories of the potentially unethical consequences of systems, maybe unwillingly? What can teachers do to escape this ethical trap? Are related efforts likely to be successful in the French environment? Those are the questions this communication attempts to answer. The demonstration draws on Lukács' theoretical framework of reification, on the analysis of a sample of French management control textbooks and on the author's extensive experience of management control teaching

Suggested Citation

  • Annick Bourguignon, 2009. "Enseigner Le Contrôle De Gestion : Un Piege Ethique ?," Post-Print halshs-00460922, HAL.
    • Handle: RePEc:hal:journl:halshs-00460922
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00460922
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    References listed on IDEAS

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    1. Baxter, Jane & Chua, Wai Fong, 2003. "Alternative management accounting research--whence and whither," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 97-126.
    2. Marie-Laure Salles-Djelic & Radu Vranceanu, 2007. "Moral Foundations of Management Knowledge," Post-Print hal-01891991, HAL.
    Full references (including those not matched with items on IDEAS)

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