IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-00645993.html
   My bibliography  Save this paper

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

Author

Listed:
  • Nicolas Antheaume

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

  • Noël Barbu

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

  • Marie Catalo

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

Abstract

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.

Suggested Citation

  • Nicolas Antheaume & Noël Barbu & Marie Catalo, 2011. "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," Post-Print hal-00645993, HAL.
  • Handle: RePEc:hal:journl:hal-00645993
    Note: View the original document on HAL open archive server: https://hal.science/hal-00645993
    as

    Download full text from publisher

    File URL: https://hal.science/hal-00645993/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. 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, December.
    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. Thierry Bertrand & Pierre Mevellec, 2008. "ABC/M et transversalité : choix de conception et impacts potentiels," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 14(1), pages 7-31.
    4. Danny Miller, 1986. "Configurations of strategy and structure: Towards a synthesis," Strategic Management Journal, Wiley Blackwell, vol. 7(3), pages 233-249, May.
    5. Nicolas Berland & François Persiaux, 2008. "Le contrôle des projets d'innovation de haute technologie," Post-Print halshs-00340180, HAL.
    6. Davern, Michael J. & Wilkin, Carla L., 2010. "Towards an integrated view of IT value measurement," International Journal of Accounting Information Systems, Elsevier, vol. 11(1), pages 42-60.
    7. repec:dau:papers:123456789/2301 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.
    2. Elvia Lepori & Marc Bollecker, 2015. "Les leviers de contrôle de SIMONS : vers une compréhension des freins à l'équilibrage diagnostic / interactif," Post-Print hal-01188774, HAL.
    3. Raschke, Robyn L., 2010. "Process-based view of agility: The value contribution of IT and the effects on process outcomes," International Journal of Accounting Information Systems, Elsevier, vol. 11(4), pages 297-313.
    4. Sophie Raedersdorf & Christian Martinez-Diaz, 2018. "Pilotage Des Processus D'Innovation : Etude Exploratoire Des Outils Et Pratiques," Post-Print hal-01907814, HAL.
    5. Hill, Susan A. & Birkinshaw, Julian, 2008. "Strategy-organization configurations in corporate venture units: Impact on performance and survival," Journal of Business Venturing, Elsevier, vol. 23(4), pages 423-444, July.
    6. Michel Pendaries & Hector Castaneda, 2013. "Comment piloter la performance du transfert de connaissances dans le processus d'innovation des entreprises technologiques," Post-Print hal-01002923, HAL.
    7. Baarda, James R., 2003. "Current Law & Economics Debates: Tools for Assessing Fundamental Cooperative Changes?," 2003 Annual Meeting, October 29 31802, NCERA-194 Research on Cooperatives.
    8. Utz Schäffer & Matthias D. Mahlendorf & Jochen Rehring, 2014. "Does the Interactive Use of Headquarter Performance Measurement Systems in Foreign Subsidiaries Endanger the Potential to Profit from Local Relationships?," Australian Accounting Review, CPA Australia, vol. 24(1), pages 21-38, March.
    9. Cécile Fonrouge & Cécile Ayerbe, 2005. "Les transitions entre innovations : études de cas et proposition d'une grille d'interprétation," Post-Print halshs-00696111, HAL.
    10. Hornyák, Miklós & Kruzslicz, Ferenc & Lányi, Beatrix, 2023. "A kis- és középvállalatok digitális transzformációja - az online jelenlét és a versenyképesség összefüggései [The relationships between the online presence of SMEs and competitiveness]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(5), pages 517-543.
    11. Jinqiu He & Huiwen Su, 2022. "Digital Transformation and Green Innovation of Chinese Firms: The Moderating Role of Regulatory Pressure and International Opportunities," IJERPH, MDPI, vol. 19(20), pages 1-21, October.
    12. Patrick D. Shay & Stephen S. Farnsworth Mick, 2017. "Clustered and distinct: a taxonomy of local multihospital systems," Health Care Management Science, Springer, vol. 20(3), pages 303-315, September.
    13. Lahoucine Outolba & Abdelhaq Lahfidi, 2021. "Success factors of very small businesses in regulated context: Case of Moroccan insurance brokers," Post-Print hal-03363167, HAL.
    14. Anja Heinicke, 2018. "Performance measurement systems in small and medium-sized enterprises and family firms: a systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 457-502, February.
    15. Régis Coeurderoy & Rodolphe Durand, 2001. "La cohérence des choix stratégiques:l'impact des décisions d'entrée et des stratégies génériques sur la performance organisationnelle des firmes," Revue Finance Contrôle Stratégie, revues.org, vol. 4(3), pages 57-88, September.
    16. Hall, Matthew, 2010. "Accounting information and managerial work," LSE Research Online Documents on Economics 28539, London School of Economics and Political Science, LSE Library.
    17. Cécile Ayerbe & Cécile Fonrouge, 2005. "Les transitions entre innovations:études de cas et proposition d’une grille d’interprétation," Revue Finance Contrôle Stratégie, revues.org, vol. 8(2), pages 39-64, June.
    18. Nuraddeen Abubakar Nuhu & Kevin Baird & Sophia Su, 2022. "The association between the interactive and diagnostic use of financial and non-financial performance measures with individual creativity: The mediating role of perceived fairness," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(3), pages 371-402, September.
    19. Sipos, Norbert & Lukovszki, Lívia & Rideg, András & Varga, Anna Róza, 2023. "A magyar családi mikro-, kis- és középvállalatok erőforrás- és képességkonfigurációi [Resource and capability configurations of Hungarian family-owned micro, small and medium-sized enterprises]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(12), pages 1389-1413.
    20. Pettus, Michael L. & Kor, Yasemin Y. & Mahoney, Joseph T., 2007. "A Theory of Change in Turbulent Environments: The Sequencing of Dynamic Capabilities Following Industry Deregulation," Working Papers 07-0100, University of Illinois at Urbana-Champaign, College of Business.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-00645993. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.