Les DSI à la recherche de la valeur entre hiérarchie et marché. Proposition d'un cadre d'analyse pour l'étude du contrôle de gestion dans la fonction SI
The information system function has been through major changes. It is both closely associated with the goods and services proposed by organizations and is subject to increased subcontracting. Have management control practices also evolved? A review of both professional and scientific literature shows the interest of I.S. professionals for management control and the relative disinterest of academics for this subject. By participating in the tradition of studies on the link between structure-strategy and tools we propose an analytical framework to confront discourse analysis on management control practices in the I.S. function to the effective use of tools. The aim is to identify different configurations and their evolution over the past ten years.
|Date of creation:||10 May 2011|
|Date of revision:|
|Publication status:||Published in Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom, 2011|
|Note:||View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00645993|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
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- Alfred D. Chandler, 1969. "Strategy and Structure: Chapters in the History of the American Industrial Enterprise," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262530090.
- Henri, Jean-Francois, 2006. "Management control systems and strategy: A resource-based perspective," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 529-558, August.
- repec:dau:papers:123456789/2301 is not listed on IDEAS
- Nicolas Berland & François Persiaux, 2008. "Le contrôle des projets d'innovation de haute technologie," Post-Print halshs-00340180, HAL.
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