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« Lost In Translation » Etude De La Mise En Place D'Un Tableau De Bord Dans Une Region Française

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)

  • Sébastien Rocher

    (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 article deals with the implementation of a cost management system in a French local government. Based on a case study, the aim of this article is to describe the evolution of this management information system, from its refusal to its acceptance by the politicians. This study highlights the contributions of the translation theory in the understanding of the "trajectory" of management devices and discusses the concept of success or failure when confronted to this framework.

Suggested Citation

  • Benjamin Dreveton & Sébastien Rocher, 2008. "« Lost In Translation » Etude De La Mise En Place D'Un Tableau De Bord Dans Une Region Française," Post-Print halshs-00522517, HAL.
    • Handle: RePEc:hal:journl:halshs-00522517
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522517
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