Je Ne Veux Pas Faire Ou Je Ne Peux Pas Faire ? Apports Epistemologiques Et Methodologiques De La Philosophie De Paul Ricoeur A La Critique Du Concept D'Agence
Abstract
La théorie des incitations, rapprochée de la théorie de l'agence dans le champ comptable, comprend deux grandes dimensions, le vouloir agir et le pouvoir agir, mais cette dernière composante n'a été que très peu analysée. Les travaux de Paul Ricoeur permettent de montrer qu'en s'intéressant exclusivement aux incitations comme un correctif de la (mauvaise) volonté des agents, la théorie de l'agence nie la capacité d'agir de ceux-ci et risque ainsi de favoriser des dispositifs de gestion qui augmentent l'incapacité. Pour répondre au défi méthodologique posé par cette nouvelle perspective, nous présentons la théorie des construits personnels et la technique du repertory grid élaborées par George Kelly.Download Info
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Paper provided by HAL in its series Post-Print with number halshs-00544961.Length:
Date of creation: May 2007
Date of revision:
Publication status: Published - Presented, "COMPTABILITE ET ENVIRONNEMENT ", 2007, France
Handle: RePEc:hal:journl:halshs-00544961
Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00544961/en/
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Keywords: incitations ; théorie de l'agence ; Paul Ricoeur ; capacité d'agir ; grille de Kelly;References
References listed on IDEASPlease 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.:
- Robert Gibbons, 1998. "Incentives in Organizations," Journal of Economic Perspectives, American Economic Association, vol. 12(4), pages 115-132, Fall.
- Canice Prendergast, 1999. "The Provision of Incentives in Firms," Journal of Economic Literature, American Economic Association, vol. 37(1), pages 7-63, March.
- Robert Gibbons, 1998. "Incentives in Organizations," NBER Working Papers 6695, National Bureau of Economic Research, Inc.
- Hisrich, Robert D. & Jankowicz, A. D., 1990. "Intuition in venture capital decisions: An exploratory study using a new technique," Journal of Business Venturing, Elsevier, vol. 5(1), pages 49-62, January.
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