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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

  • Nicolas Antheaume


    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - UN - Université de Nantes)

  • Noël Barbu


    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - UN - Université de Nantes)

  • Marie Catalo


    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - UN - Université de Nantes)

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    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.

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    Paper provided by HAL in its series Post-Print with number hal-00645993.

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    Date of creation: 10 May 2011
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    Publication status: Published in Comptabilités, économie et société, May 2011, Montpellier, France., 2011
    Handle: RePEc:hal:journl:hal-00645993
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    1. Persiaux, François & Berland, Nicolas, 2008. "Le contrôle des projets d’innovation de haute technologie," Economics Papers from University Paris Dauphine 123456789/2301, Paris Dauphine University.
    2. 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.
    3. 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, June.
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