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« Il faut bien que quelque chose change pour que l'essentiel demeure » : la dimension idéologique du « nouveau » contrôle de gestion

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  • Annick Bourguignon

Abstract

In the past twenty years, the methods and the philosophy of management control have been largely renovated to adapt to strategic changes. This article shows how the discourse of the « new » management control builds oppositions which lead us to perceive it as radically different from previous methods. This has the effect of veiling the permanency, and even the tightening of older means of control. Such discursive and rhetoric devices bring legitimacy and legitimisation. This suggests that the « new » management control has an ideological dimension : it actively contributes to the perpetuation of social order in organisations.

Suggested Citation

  • Annick Bourguignon, 2003. "« Il faut bien que quelque chose change pour que l'essentiel demeure » : la dimension idéologique du « nouveau » contrôle de gestion," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 9(3), pages 27-53.
  • Handle: RePEc:cai:ccaafc:cca_093_0027
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    Citations

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    Cited by:

    1. Sèna John-Ahyee, 2012. "La stabilité des activités des contrôleurs de gestion est-elle paradoxale?," Post-Print hal-00690976, HAL.
    2. Pierre-Laurent Bescos, 2011. "L'utilisation du budget dans un contexte de crise : le rôle de la relation entre objectifs et ressources," Post-Print hal-00646747, HAL.
    3. Elisabeth CALLANDRET-BIGOT & Dominique BONET & Jean-Louis GALLIAN, 2014. "Contrôle de Gestion Bancaire : de l’évolution de la fonction et des outils," Working Papers 2014-245, Department of Research, Ipag Business School.
    4. Elisabeth CALLANDRET-BIGOT & Dominique BONET & Jean-Louis GALLIAN, 2014. "Contrôle de Gestion Bancaire : de l’évolution de la fonction et des outils," Working Papers 2014-173, Department of Research, Ipag Business School.
    5. Anne-Laure Farjaudon & Jérémy Morales, 2011. "Mesurer et définir la valeur des marques - un enjeu dans la concurrence entre groupes professionnels," Revue Finance Contrôle Stratégie, revues.org, vol. 14(3), pages 63-90, September.
    6. Séna John Ahyee, 2013. "L'Institute of Management Accountants et la performance sociétale : apports d'une étude bibliométrique des publications de la revue Strategic Finance," Post-Print hal-01003937, HAL.
    7. Christophe Germain, 2005. "Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises," Post-Print hal-00764227, HAL.
    8. Caroline Lambert & Jérémy Morales, 2009. "Les pratiques occultes des contrôleurs de gestion:une étude ethnographique du «sale boulot»," Revue Finance Contrôle Stratégie, revues.org, vol. 12(2), pages 5-34, June.
    9. Aurélien Ragaigne, 2011. "Contrôler sans mesurer ou pourquoi les managers contrôlent-ils encore sans indicateur ?," Post-Print hal-00650562, HAL.

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