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Les frontières de la recherche en contrôle de gestion : une analyse des cadres théoriques mobilisés

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Author Info

  • Marc Bollecker

    (Graico - Université de Haute Alsace - Mulhouse)

  • Wilfrid Azan

    (CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - Université Nancy II : EA3942 - Université de Metz)

Registered author(s):

    Abstract

    De nombreux auteurs mettent l'accent sur la nécessité d'une ouverture disciplinaire dans les travaux de recherche. Notre article vise à analyser l'importance d'une telle démarche au travers de l'étude de ses enjeux et des pratiques des chercheurs en contrôle de gestion. Plus précisément, nous avons tenté de cerner le degré de perméabilité des travaux en contrôle à des cadres conceptuels externes. Pour ce faire, les numéros de revues françaises – Comptabilité, Contrôle, Audit et Finance, Contrôle, Stratégie – et d'une revue américaine – Management science – ont été analysés pour la période 2000 – 2007.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/52/23/95/PDF/p62.pdf
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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00522395.

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    Date of creation: May 2008
    Date of revision:
    Publication status: Published - Presented, LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, 2008, France
    Handle: RePEc:hal:journl:halshs-00522395

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00522395/en/
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    Web page: http://hal.archives-ouvertes.fr/

    Related research

    Keywords: épistémologie; contrôle de gestion; cadres théoriques;

    References

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    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.:
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    1. Chtioui, Tawhid & Soulerot, Marion, 2006. "Quelle structure des connaissances dans la recherche française en comptabilité, contrôle et audit ? Une étude bibliométrique de la revue CCA sur la période 1995-2004," Economics Papers from University Paris Dauphine 123456789/886, Paris Dauphine University.
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