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L'analyse structuro-comportementale de Giddens appliquée au contrôle de gestion:une voie pour expliquer l'instrumentation de la gestion

Author

Listed:
  • Thierry Nobre

    (Université de Strasbourg Humanis (EA 7308) EM Strasbourg Business School)

  • Cindy Zawadzki

    (Neoma Business School)

Abstract

(VF)Cet article a pour objectif d’analyser l'instrumentation de la gestion en mobilisant la théorie de la structuration de Giddens. Afin d’opérationnaliser cette approche théorique, l’accent est mis sur l’analyse de la récursivité structuro-comportementale en l’appliquant au cas de trois ETI à partir d’entretiens semi-directifs conduits auprès de différents acteurs. Cette recherche met en évidence deux constats pour l’instrumentation de gestion : (1) des règles de sens initiales, tacites et partagées en sont les fondements;(2) un leadership ingénierique est nécessaire pour activer un cercle vertueux structuro-comportemental;(VA)This article aims to analyze management instrumentation by mobilizing the structuration theory from Giddens. To operationnalize this theory, the focus is on recursion between structure and behavior. Semi-structured interviews are conducted in three medium-sized companies. Thanks to Giddens, the research highlights two results on management instrumentation: (1) rules of meaning,initials, tacits and shared, are the foundations; (2)ingenieric leadership is useful to activate a virtuous circle between structure and behavior.

Suggested Citation

  • Thierry Nobre & Cindy Zawadzki, 2017. "L'analyse structuro-comportementale de Giddens appliquée au contrôle de gestion:une voie pour expliquer l'instrumentation de la gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 20(1), pages 55-71, March.
    • Handle: RePEc:dij:revfcs:v:20:y:2017:i:1:p:55-71.
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    More about this item

    Keywords

    Giddens; structuration; instrumentation; contrôle de gestion; management control;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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