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

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  • Marc Bollecker

    (GRAICO - Groupe de recherche sur l'apprentissage, l'innovation et la connaissance dans les organisations - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar)

  • Wilfrid Azan

    (CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine, COACTIS - COnception de l'ACTIon en Situation - UL2 - Université Lumière - Lyon 2 - UJM - Université Jean Monnet - Saint-Étienne, BETA - Bureau d'Économie Théorique et Appliquée - INRA - Institut National de la Recherche Agronomique - UNISTRA - Université de Strasbourg - UL - Université de Lorraine - CNRS - Centre National de la Recherche Scientifique)

Abstract

A lot of contributions state out the importance of transdisciplinarity in research. Our research deepens the practices and the objectives of interdisciplinary approach in controlling. It analyses the impact of interdisciplinary approach. More precisely, we aim to measure the importation in business science of other theoretical frameworks especially from other sciences which proximity is relevant i.e. organization theory or any close science. Thus, we analysed some French reviews like Comptabilité, Contrôle, Audit or Finance, Contrôle, Stratégie and one American review Management Science between 2000-and 2007.

Suggested Citation

  • Marc Bollecker & Wilfrid Azan, 2008. "Les frontières de la recherche en contrôle de gestion : une analyse des cadres théoriques mobilisés," Post-Print halshs-00522395, HAL.
    • Handle: RePEc:hal:journl:halshs-00522395
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522395
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    References listed on IDEAS

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