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Hypocrisie, déraison : les nouveaux leviers du contrôle ?

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  • Jean-Noël Chauvey

Abstract

Management control is usually considered as a tool of rationality, as well in its traditional approaches (substantive rationality) as in its more modern (procedural rationality) approaches. This research, based on a case study, highlights practices of control which, contrary to the postulate of rationality, use ambiguity and incoherence, as means of improvement of the firm?s objectives of profitability. These practices can be interpreted as technologies of foolishness lauded by March. They are loosely coupled with official speeches to hide their contradiction with the dominant myths of rationality. In a rather unexpected way, ambiguity and incoherence so appear to be levers of control in the sense of Simons.

Suggested Citation

  • Jean-Noël Chauvey, 2010. "Hypocrisie, déraison : les nouveaux leviers du contrôle ?," ACCRA, Association francophone de comptabilité, vol. 16(1), pages 33-51.
    • Handle: RePEc:cai:accafc:cca_161_0033
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    Cited by:

    1. Larsen, Bøje, 2020. "Whatever happened to “The Technology of Foolishness”? Does it have any potential today?," Scandinavian Journal of Management, Elsevier, vol. 36(1).

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