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Du modèle « enabling » au contrôle capacitant:état de l’art et perspectives - From the Enabling MODEL to the Enabling Control, A literature review and prospects

Author

Listed:
  • Benjamin Benoit

    (Laboratoire interdisciplinaire de recherche en sciences de l’action (EA 4603), Conservatoire National des Arts et Métiers)

  • Stéphanie Chatelain-Ponroy

    (Laboratoire interdisciplinaire de recherche en sciences de l’action (EA 4603), Conservatoire National des Arts et Métiers)

Abstract

(VF)Le contrôle capacitant est apparu il y a une douzaine d’années à partir de recherches développées par Ahrens et Chapman (2004). Il offre une façon novatrice d’aborder un angle mort de la littérature. Suscitant l’intérêt d’un nombre croissant de chercheurs, il séduit par la promesse du dépassement des modèles traditionnels mais souffre cependant d’une relative imprécision de ses concepts qui se traduit par des difficultés d’opérationnalisation. Cette contribution propose une analyse des bases conceptuelles du contrôle capacitant en le situant par rapport aux travaux empiriques s’en réclamant. Elle présente des voies de recherche pour mieux s’en emparer.(VA)Enabling control appeared twelve years ago from research developed by Ahrens and Chapman (2004). It can be read as an innovative approach to a blind spot in the literature. Calling to arms a growing number of researchers, it seduces by the promise of overcoming traditional models but it suffers from a lack of precision of its concepts resulting in operational difficulties. This paper analyzes the conceptual basis of enabling control by placing it in relation to empirical studies. It offers avenues of research to enable a better understanding of it.

Suggested Citation

  • Benjamin Benoit & Stéphanie Chatelain-Ponroy, 2016. "Du modèle « enabling » au contrôle capacitant:état de l’art et perspectives - From the Enabling MODEL to the Enabling Control, A literature review and prospects," Revue Finance Contrôle Stratégie, revues.org, vol. 19(4), pages 81-116., June.
  • Handle: RePEc:dij:revfcs:v:19:y:2016:i:4:p:81-116.
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    Keywords

    contrôle capacitant; système de maîtrise de gestion; continuum capacitant; rôle dual capacitant; manager-utilisateur; enabling control; management control system; enabling continuum; enabling dual role; user-manager.;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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