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Le Contrôle De L'Utilisation Des Connaissances Organisationnelles Dans Les Firmes De Services Professionnels

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  • Marion Brivot

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - GROUPE HEC - CNRS : UMR2959)

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    Abstract

    A travers une étude de cas exploratoire menée en 2005-2006 dans un cabinet d'avocats d'affaires français, notre objectif est de proposer une grille d'analyse permettant de comprendre comment l'utilisation d'un système de knowledge management peut transformer le mode de production des services professionnels, d'une part, et rendre possible un certain contrôle de l'utilisation des connaissances organisationnelles d'autre part. Cet article s'inscrit à l'intersection féconde de deux champs de recherche, le contrôle de gestion et le knowledge management dans les firmes de services professionnels (PSF), et a pour ambition de dépasser la double croyance selon laquelle la production de services intellectuels et l'utilisation des connaissances organisationnelles ne peuvent pas faire l'objet d'un contrôle formel centralisé.

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00543210.

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    Date of creation: May 2007
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    Publication status: Published - Presented, «COMPTABILITE ET ENVIRONNEMENT », 2007, France
    Handle: RePEc:hal:journl:halshs-00543210

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00543210/en/
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    Web page: http://hal.archives-ouvertes.fr/

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    Keywords: Contrôle de gestion; knowledge management; KM; services professionnels; PSF;

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    1. Juhani Vaivio, 2004. "Mobilizing local knowledge with 'Provocative' non-financial measures," European Accounting Review, Taylor & Francis Journals, vol. 13(1), pages 39-71.
    2. Ditillo, Angelo, 2004. "Dealing with uncertainty in knowledge-intensive firms: the role of management control systems as knowledge integration mechanisms," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 401-421.
    3. Abernethy, Margaret A. & Stoelwinder, Johannes U., 1995. "The role of professional control in the management of complex organizations," Accounting, Organizations and Society, Elsevier, vol. 20(1), pages 1-17, January.
    4. Morris, Timothy & Empson, Laura, 1998. "Organisation and expertise: An exploration of knowledge bases and the management of accounting and consulting firms," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 609-624.
    5. Haridimos Tsoukas, 2001. "What is Organizational Knowledge?," Journal of Management Studies, Wiley Blackwell, vol. 38(7), pages 973-993, November.
    6. Hofstede, Geert, 1981. "Management control of public and not-for-profit activities," Accounting, Organizations and Society, Elsevier, vol. 6(3), pages 193-211, July.
    7. Leibowitz, Arleen & Tollison, Robert, 1980. "Free Riding, Shirking, and Team Production in Legal Partnerships," Economic Inquiry, Western Economic Association International, vol. 18(3), pages 380-94, July.
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