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

  • 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. "Reactions to Reading 'Remaining Consistent with Method? An Analysis of Grounded Theory Research in Accounting': A Comment on Gurd," Grenoble Ecole de Management (Post-Print) hal-00676581, HAL.
    2. 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.
    3. Nicolas Berland & Vassili Joannides, 2009. "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Post-Print halshs-00340170, HAL.
    4. 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.
    5. 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.
    6. Huault, Isabelle & Charreire-Petit, Sandra, 2008. "From practice-based knowledge to the practice of research : revisiting constructivist research works on knowledge," Economics Papers from University Paris Dauphine 123456789/761, Paris Dauphine University.
    7. Cooper, David, 1980. "Discussion of towards a political economy of accounting," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 161-166, January.
    8. 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.
    9. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
    10. Chandana Alawattage & Danture Wickramasinghe, 2009. "Weapons of the weak: subalterns' emancipatory accounting in Ceylon Tea," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(3), pages 379-404, April.
    11. 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.
    12. Baskerville, Rachel F., 2003. "Hofstede never studied culture," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 1-14, January.
    13. Trevor Hopper & Mathew Tsamenyi & Shahzad Uddin & Danture Wickramasinghe, 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, April.
    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.
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