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Changer d’outils de contrôle de gestion?De la cohérence instrumentale a la cohérence psychologique

Listed author(s):
  • Annick Bourguignon


    (ESSEC Business School)

  • Alan Jenkins


    (ESSEC Business School)

(VF)Le changement d’outil de contrôle de gestion, généralement pensé en termes de "cohérence", repose sur une hypothèse implicite concernant la relation entre les outils de gestion et les acteurs de l’organisation. C’est à la lumière de cette relation, à la croisée de divers champs de connaissance, que cette communication revisite les appels à la cohérence des outils de contrôle de gestion dans un contexte de changement. Nous suggérons que l’ exigence de cohérence «instrumentale» (c’est-à-dire au service de la performance et du succès) ne peut pas ignorer sans dommage les besoins de cohérence «psychologique» des acteurs. Cette proposition est illustrée par une étude de cas. (VA)Change in management control systems, usually considered in terms of «coherence», relies on unstated assumptions about the relations between management tools and techniques and organizational actors. By analyzing these relations in an interdisciplinary manner, this paper reexamines appeals to coherence typically made when management control systems change. We argue that demands for «instrumental coherence» (to enhance organizational perform-ance and success) run a considerable risk in ignoring the important needs for «psychological coherence» of actors. This thesis is illustrated by an empirical case.

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Article provided by in its journal Revue Finance Contrôle Stratégie.

Volume (Year): 7 (2004)
Issue (Month): 3 (September)
Pages: 31-61

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Handle: RePEc:dij:revfcs:v:7:y:2004:i:q3:p:31-61
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  1. Bourguignon , Annick & Jenkins, Alan & Nørreklit, Hanne, 2003. "Management Control and "Coherence" : Some Unresolved Questions," ESSEC Working Papers DR 03018, ESSEC Research Center, ESSEC Business School.
  2. V.D. Divekar, 1972. "Communication," The Indian Economic & Social History Review, , vol. 9(2), pages 235-238, June.
  3. Dent, Jeremy F., 1991. "Accounting and organizational cultures: A field study of the emergence of a new organizational reality," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 705-732.
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