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Le rôle des représentations sociales au cours du processus de construction d'un outil de contrôle de gestion

Author

Listed:
  • Benjamin Dreveton

    (CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

Abstract

This research deals with the role of the actors representations inside the process of making a cost management device within public organisations. An intervention research, conducted with ADEME, highlights that the interaction between the cost management system and the actors representations helps making more reliable the construction process. In order to reach this aim, the organisation must, on the one hand, create a mode of action that encourages exchange and, on the other hand, open the process to external people.

Suggested Citation

  • Benjamin Dreveton, 2008. "Le rôle des représentations sociales au cours du processus de construction d'un outil de contrôle de gestion," Post-Print halshs-00466461, HAL.
    • Handle: RePEc:hal:journl:halshs-00466461
    DOI: 10.3917/cca.142.0125
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00466461
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    Citations

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    Cited by:

    1. Dagou Hermann Wenceslas Dagou & Konan Anderson Seny Kan, 2016. "Inclination à adopter un outil de contrôle de gestion : le cas de la gestion par la qualité au Centre Hospitalier Universitaire de Cocody/Abidjan," Post-Print hal-01901088, HAL.
    2. Noura Zaghmouri, 2021. "Les technologies de l’information et de la communication,facteurs clés de la mise en œuvre du lean healthcare," Post-Print hal-03437854, HAL.
    3. Dominique Barbelivien, 2016. "Analysis of the structuring of the management control in medium family businesses by the Actors Network Theory [Analyse de la structuration du contrôle de gestion en ETI familiale par la théorie de," Post-Print hal-01901080, HAL.
    4. Laura Espinasse & Bastien Viollet Viollet, 2022. "French Rugby Put To The Test Of Management Instrumentation: A Cross-Section Of The Federation And A Professional Sports Club [Le Rugby Français À L'Épreuve De L'Instrumentation De Gestion : Regards," Post-Print hal-03584048, HAL.
    5. Charlotte Baille, 2014. "Systems Management, vectors of coherence in the organization? [Les Systèmes d'Information de Gestion, vecteurs de cohérence dans l'organisation?]," Post-Print halshs-01451420, HAL.
    6. Martin Anne, 2015. "Outils De Gestion Et Services Publics : Le Cas De La Comptabilite Analytique A L'Universite," Post-Print hal-01188793, HAL.

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