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L'Influence Des Technologies De L'Information Et De La Communication Sur La Fonction Controle De Gestion. Une Analyse Socio-Technique

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  • Marie Boitier

    ()
    (LIRHE - Laboratoire Interdisciplinaire de recherche sur les Ressources Humaines et l'Emploi - CNRS : UMR5066 - Université des Sciences Sociales - Toulouse I)

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    Abstract

    Les progrès récents en matière de technologie de l'information et de la communication (TIC) et une littérature abondante et enthousiaste quant à leurs effets potentiels invitent à s'interroger sur leur influence en matière d'organisation. Cette communication porte plus spécifiquement sur la fonction contrôle de gestion, qui contribue de façon croissante à la performance des organisations. Cette fonction se structure sous l'influence de multiple facteurs contextuels à la fois externes et internes. Parmi ces facteurs, il semble que les TIC, et singulièrement les ERP (Enterprise Resources Planning), ouvrent des opportunités, facilitant un décloisonnement vertical et horizontal. Les effets d'une nouvelle technologie sont cependant loin d'être totalement prédictibles; cela justifie une perspective non déterministe, dépassant la représentation structuro-fonctionnaliste. Le cadre socio-technique, enrichi des apports de la théorie de la structuration, permet l'analyse du phénomène de co-construction technologie-contrôle. La pertinence de cette grille de lecture est testée pour analyser un ensemble de données de terrain (trois cas d'entreprises en particulier).

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    Bibliographic Info

    Paper provided by HAL in its series Post-Print with number halshs-00584446.

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    Date of creation: May 2002
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    Publication status: Published - Presented, Technologie et management de l'information : enjeux et impacts dans la comptabilité, le contrôle et l'audit, 2002, France
    Handle: RePEc:hal:journl:halshs-00584446

    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00584446/en/
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    Related research

    Keywords: TIC; contrôle de gestion; modèle structurationniste;

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    1. M. Lynne Markus & Daniel Robey, 1988. "Information Technology and Organizational Change: Causal Structure in Theory and Research," Management Science, INFORMS, vol. 34(5), pages 583-598, May.
    2. Dent, Jeremy F., 1990. "Strategy, organization and control: Some possibilities for accounting research," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 3-25.
    3. Chevalier-Kuszla, Catherine, 1998. "La théorie de la structuration : vers une typologie des rôles du contrôle organisationnel," Economics Papers from University Paris Dauphine 123456789/584, Paris Dauphine University.
    4. Alain Pinsonneault & Kenneth L. Kraemer, 1997. "Middle Management Downsizing: An Empirical Investigation of the Impact of Information Technology," Management Science, INFORMS, vol. 43(5), pages 659-679, May.
    5. Simons, Robert, 1987. "Accounting control systems and business strategy: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 357-374, June.
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