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Une conception structurationniste du contrôle de gestion : une démonstration empirique

Author

Listed:
  • Louise Briand
  • Guy Bellemare

Abstract

In this paper, the authors illustrate with a case study that management control constitutes a mode of mediation which is progressively defined by social activity and which takes part in social activity. The authors propose structurationist analysis to provide a better understanding of the constitution of organizations? structures and regulation modes and to take up the challenge of complexity facing the researchers in the field of management control.

Suggested Citation

  • Louise Briand & Guy Bellemare, 1999. "Une conception structurationniste du contrôle de gestion : une démonstration empirique," ACCRA, Association francophone de comptabilité, vol. 5(1), pages 29-44.
    • Handle: RePEc:cai:accafc:cca_051_0029
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