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Outils de gestion et pilotage dynamique de l’action collective

  • Dominique Philippe Martin

    ()

    (Université de Rennes 1)

  • Christian Picceu

    (Thomson multimédia R&D France–Rennes)

(VF)Quelles sont les relations entre les outils de gestion et la dynamique de l’action collective ? Cet article met en avant le rôle de l’évolution de l’appropriation des outils de gestion par les salariés dans les différentes phases de l’action organisée. La présentation des enjeux théoriques de cette question permet de souligner les limites des approches centrées sur la seule rationalité locale et instrumentale. L’étude de difficultés pratiques types rencontrées par un directeur financier permet d’affiner la compréhension des différentes modalités d’appropriation des outils de gestion par les salariés selon la phase d’évolution de l’action organisée. L’intérêt d’une conceptualisation des outils de gestion comme processus d’interactions en constante évolution est ainsi précisé. Quelques pistes sont enfin proposées pour un pilotage des dispositifs instrumentés.(VA)What are the relations between management tools and the dynamics of collective action ? This article emphasizes the role of the evolution of the appropriation, by the employees, of management tools at the various stages of organized action. The theoretical dimensions of this question highlight the limits of the local and instrumental rationality approaches. The study of practical difficulties encountered by a financial director allows us to refine the comprehension of the various methods of appropriation of management tools by the employees according to the stage in the evolution of organized action. It makes it possible to specify the interest of a conceptualization of management tools as a process of interaction in constant evolution. Some conceptual and practical tracks are finally proposed for the implementation of management tools.

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File URL: http://leg2.u-bourgogne.fr/rev/103110.pdf
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Article provided by revues.org in its journal Revue Finance Contrôle Stratégie.

Volume (Year): 10 (2007)
Issue (Month): 3 (September)
Pages: 75-110

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Handle: RePEc:dij:revfcs:v:10:y:2007:i:q3:p:75-110
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  1. David, Albert, 1998. "Outils de gestion et dynamique du changement," Economics Papers from University Paris Dauphine 123456789/12567, Paris Dauphine University.
  2. Lesage, Cédric & Casta, Jean-François, 2001. "Accounting and controlling in uncertainty: concepts,techniques and methodology," Economics Papers from University Paris Dauphine 123456789/1857, Paris Dauphine University.
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