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Apport de l’ethnicité à la culture en sciences de gestion

Listed author(s):
  • Vassili Joannides


    (Grenoble École de Management, Queensland University of Technology)

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    (VF)Cet article part des critiques de Bhimani (1999), Baskerville (2003) et Hofstede (2003) adressées à l’utilisation du modèle développé par Hofstede (1980, 2001) pour appréhender la culture. Ces critiques soulignent qu’étudier l’ethnicité dans un cadre plus souple permettrait une compréhension plus fine des outils et pratiques de gestion. Ainsi, cet article vise à évaluer les apports de l’ethnicité aux sciences de gestion via l’analyse de vingt publications en contrôle. Ses apports sont : une compréhension accrue des outils et pratiques de contrôle de gestion, un enrichissement des modèles culturels utilisés en sciences de gestion, et un cadre conceptuel et méthodologique pour étudier l’ethnicité.(VA)This article builds on the critique by Bhimani (1999), Baskerville (2003) and Hofstede (2003) concerning the use of Hofstede’s (1980, 2001) model of culture. For the critics, studying ethnicity in a looser framework would lead to a refined understanding of management devices and practices. Therefore, this paper aims at assessing the contributions of ethnicity to management research by analyzing twenty management accounting research publications. Its contributions are: a refined understanding of management control devices and practices, a possible enrichment of cultural models used in management science, and a conceptual and methodological framework for studying ethnicity.

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    Article provided by in its journal Revue Finance Contrôle Stratégie.

    Volume (Year): 14 (2011)
    Issue (Month): 1 (March)
    Pages: 33-68.

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    Handle: RePEc:dij:revfcs:v:14:y:2011:i:q1:p:33-68.
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    1. Vassili Joannides & N. Berland, 2008. "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Grenoble Ecole de Management (Post-Print) hal-00676580, HAL.
    2. repec:dau:papers:123456789/1375 is not listed on IDEAS
    3. Gray, Rob, 2010. "Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organisations and the planet," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 47-62, January.
    4. Chandana Alawattage, 2009. "Weapons of the weak: subalterns' emancipatory accounting in Ceylon Tea," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(3), pages 379-404, March.
    5. Trevor Hopper, 2009. "Management accounting in less developed countries: what is known and needs knowing," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(3), pages 469-514, March.
    6. Vassili Joannidès, 2008. "Reactions to reading “Remaining consistent with method? An analysis of grounded theory research in accounting”: A comment on Gurd," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 5(3), pages 253-261, October.
    7. Annisette, Marcia, 2003. "The colour of accountancy: examining the salience of race in a professionalisation project," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 639-674.
    8. Sandra Charreire-Petit & Isabelle Huault, 2008. "From practice-based knowledge to the practice of research : Revisiting constructivist research works on Knowledge," Post-Print halshs-00150763, HAL.
    9. Efferin, Sujoko & Hopper, Trevor, 2007. "Management control, culture and ethnicity in a Chinese Indonesian company," Accounting, Organizations and Society, Elsevier, vol. 32(3), pages 223-262, April.
    10. Harrison, Graeme L. & McKinnon, Jill L., 1999. "Cross-cultural research in management control systems design: a review of the current state," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 483-506, July.
    11. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
    12. repec:dau:papers:123456789/761 is not listed on IDEAS
    13. Covaleski, Mark A. & Dirsmith, Mark W., 1990. "Dialectic tension, double reflexivity and the everyday accounting researcher: On using qualitative methods," Accounting, Organizations and Society, Elsevier, vol. 15(6), pages 543-573.
    14. Ahrens, Thomas & Mollona, Massimiliano, 2007. "Organisational control as cultural practice--A shop floor ethnography of a Sheffield steel mill," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 305-331.
    15. Baskerville, Rachel F., 2003. "Hofstede never studied culture," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 1-14, January.
    16. repec:dau:papers:123456789/1468 is not listed on IDEAS
    17. Cooper, David, 1980. "Discussion of towards a political economy of accounting," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 161-166, January.
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