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Reconceptualisation du contrôle de gestion : une étude de cas fondée sur la théorie de la structuration

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  • Louise Briand

Abstract

Drawing on Anthony Giddens? theory of structuration, the author presents a case study in the field of management control. The research, offering a new vision of the concept of « management control », is based on a research protocol designed to enhance our understanding of the elements that generate surveillance, one of the institutions of modernity (Giddens, 1990). This structurationist type case study demonstrates that management control is a set of integrative practices that both structure human activity and are structured by it.

Suggested Citation

  • Louise Briand, 2004. "Reconceptualisation du contrôle de gestion : une étude de cas fondée sur la théorie de la structuration," ACCRA, Association francophone de comptabilité, vol. 10(3), pages 283-295.
    • Handle: RePEc:cai:accafc:cca_103_0283
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