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La Comptabilité De Gestion : Outil D'Information Ou Dispositif De Connaissance ? La Perception Des Managers

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Author Info

  • Walid Cheffi

    ()
    (DRM Crefige - Université Paris Dauphine - Paris IX)

  • Adel Beldi

    (PESOR - Université Paris Sud - Paris XI)

Abstract

Cette communication explore les rôles de la comptabilité de gestion pour les managers. Elle repose sur l'analyse de contenu de dix-huit entretiens semi-directifs réalisés auprès de cadres dirigeants de grandes entreprises en France. Les résultats de l'analyse des données qualitatives montrent la co-présence des trois rôles de la comptabilité de gestion (outil d'information, outil de relations et dispositif de connaissance). Une évaluation quantitative de l'importance des propriétés de chaque rôle montre des différences dans leurs poids respectifs. La perception de la comptabilité de gestion en tant qu'outil d'information, plutôt que dispositif de connaissance, reste encore dominante dans les discours des managers.

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Bibliographic Info

Paper provided by HAL in its series Post-Print with number halshs-00581150.

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Date of creation: May 2005
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Publication status: Published - Presented, Comptabilité et Connaissances, 2005, France
Handle: RePEc:hal:journl:halshs-00581150

Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00581150/en/
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Related research

Keywords: Comptabilité de gestion; manager; outil d'information; outil orienté relations; dispositif de connaissance;

References

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  1. Colville, Ian, 1981. "Reconstructing "behavioural accounting"," Accounting, Organizations and Society, Elsevier, vol. 6(2), pages 119-132, April.
  2. Maria Do Céu Ferreira Gaspar Alves, 2004. "Utilisation de l'information comptable dans le processus de prise de décision de l'entreprise," Post-Print halshs-00592755, HAL.
  3. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
  4. Macintosh, Norman B. & Scapens, Robert W., 1990. "Structuration theory in management accounting," Accounting, Organizations and Society, Elsevier, vol. 15(5), pages 455-477.
  5. 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.
  6. Simon, Herbert A, 1979. "Rational Decision Making in Business Organizations," American Economic Review, American Economic Association, vol. 69(4), pages 493-513, September.
  7. Covaleski, Mark A. & Dirsmith, Mark W., 1990. "Dialectic tension, double reflexivity and the everyday accounting researcher: On using qualitative methods," Accounting, Organizations and Society, Elsevier, vol. 15(6), pages 543-573.
  8. Hopper, Trevor & Storey, John & Willmott, Hugh, 1987. "Accounting for accounting: Towards the development of a dialectical view," Accounting, Organizations and Society, Elsevier, vol. 12(5), pages 437-456, August.
  9. Macintosh, Norman B. & Shearer, Teri & Thornton, Daniel B. & Welker, Michael, 2000. "Accounting as simulacrum and hyperreality: perspectives on income and capital," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 13-50, January.
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