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L'utilisation de l'information comptable par les managers. Proposition d'une grille d'analyse fondée sur la théorie de la structuration

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Author Info

  • Adel Beldi

    (esc chambery - ESC Chambery)

  • Walid Cheffi

    ()
    (College of business administration - University of Dubaï)

  • Frédéric Wacheux

    ()
    (CREPA - Centre de recherche en économie pure et appliquée - Université Paris Dauphine - Paris IX)

Abstract

Cet article examine l'interprétation et l'utilisation de l'information comptable par les managers non spécialistes de la comptabilité. Il propose une approche d'analyse qui s'éloigne de la perspective technico-économique et positiviste de la comptabilité, s'intégrant ainsi dans une perspective socio-politique et organisationnelle. La théorie de la structuration de Giddens (1979, 1987) offre un cadre d'analyse pertinent pour relier les actions et interactions des managers aux caractéristiques de la structure (institution). Les trois dimensions d'analyse proposées par Giddens : signification, domination et légitimation combinées aux trois niveaux d'analyse (structure, modalités de structuration et individu-acteur) fournissent une grille d'analyse pour comprendre les actions ou interactions des managers. En effet, l'analyse des discours d'une vingtaine de managers appartenant à des entreprises françaises cotées sur le marché boursier, relève la pertinence de la théorie de la structuration pour expliquer les contradictions dans les discours et identifier les causes de certaines perceptions des managers vis-à-vis de l'information comptable, qui restent peu expliquées par la littérature en comptabilité.

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Bibliographic Info

Paper provided by HAL in its series Post-Print with number halshs-00548085.

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Date of creation: May 2006
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Publication status: Published - Presented, COMPTABILITE, CONTROLE, AUDIT ET INSTITUTION(S), 2006, Tunisia
Handle: RePEc:hal:journl:halshs-00548085

Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00548085/en/
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Related research

Keywords: théorie de la structuration; managers; utilisation; interprétation; information comptable;

References

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  1. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
  2. Mia, Lokman & Chenhall, Robert H., 1994. "The usefulness of management accounting systems, functional differentiation and managerial effectiveness," Accounting, Organizations and Society, Elsevier, vol. 19(1), pages 1-13, January.
  3. William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, INFORMS, vol. 25(9), pages 833-848, September.
  4. Dent, Jeremy F., 1991. "Accounting and organizational cultures: A field study of the emergence of a new organizational reality," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 705-732.
  5. Hartmann, Frank G. H., 2000. "The appropriateness of RAPM: toward the further development of theory," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 451-482, May.
  6. Ansari, Shahid & Euske, K. J., 1987. "Rational, rationalizing, and reifying uses of accounting data in organizations," Accounting, Organizations and Society, Elsevier, vol. 12(6), pages 549-570, October.
  7. Cooper, David J. & Hayes, David & Wolf, Frank, 1981. "Accounting in organized anarchies: Understanding and designing accounting systems in ambiguous situations," Accounting, Organizations and Society, Elsevier, vol. 6(3), pages 175-191, July.
  8. Otley, David & Fakiolas, Alexander, 2000. "Reliance on accounting performance measures: dead end or new beginning?," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 497-510, May.
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