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Apports De L'Ethnicite A La Culture En Sciences De Gestion

  • Vassili Joannides

    ()

    (GDF - Gestion, Droit et Finance - Grenoble École de Management (GEM))

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    Cet article part des critiques de Bhimani (1999), Baskerville (2003) et Hofstede (2003) adressées à l'utilisation du modèle penta dimensionnel développé par Hofstede (1980, 2001) pour appréhender la culture culturelle. Ces trois critiques convergent vers le fait qu'étudier l'ethnicité dans un cadre plus souple que le modèle initial permettrait une compréhension plus fine des outils et pratiques de gestion. Dans ce contexte, cet article vise à évaluer les apports de l'ethnicité à la recherche en sciences de gestion au travers de l'analyse de vingt publications en contrôle de gestion. Cette étude conclut sur deux formes d'apport : un affinement de la compréhension des outils et pratiques de contrôle de gestion et un enrichissement des modèles culturels utilisés en sciences de gestion. Enfin, il offre un cadre conceptuel et méthodologique au chercheur francophone désireux de s'engager dans l'étude de l'ethnicité.

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    File URL: http://hal.archives-ouvertes.fr/docs/00/67/65/55/PDF/EthnicitA_3A_me_soumission_1.docx.pdf
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    Paper provided by HAL in its series Grenoble Ecole de Management (Post-Print) with number hal-00676555.

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    Date of creation: 31 Mar 2011
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    Publication status: Published, Finance Contrôle Stratégie, 2011, 14, 1, 33-68
    Handle: RePEc:hal:gemptp:hal-00676555
    Note: View the original document on HAL open archive server: http://hal.archives-ouvertes.fr/hal-00676555
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    1. 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.
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    14. Baskerville, Rachel F., 2003. "Hofstede never studied culture," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 1-14, January.
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