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L'évolution du fonctionnement de la PME lors de l'introduction du contrôle de gestion : leçons d'un échec

  • Cindy Zawadzki

    ()

    (RMS - Reims Management School)

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    The change of organizational fucntionnement is analyzed thanks to the structuring processes of management control system in a SME. A longitudinal case study is launched with participant-observer and research intervention. Three unsuccessful cases for the adoption of management control system by this SME have taken place. The analysis indicates that the structuring of MCS has to be done thanks a unlearning process and the modification of cognitive schemas. The introduction of management control system has to be done in an endogenous way and the chartered accountant of the SME is found to be the key actor in this situation, as the owners.

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    Paper provided by HAL in its series Post-Print with number hal-00650594.

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    Date of creation: 10 May 2011
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    Handle: RePEc:hal:journl:hal-00650594
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00650594
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    1. Gersick, Connie J. G. & Hackman, J. Richard, 1990. "Habitual routines in task-performing groups," Organizational Behavior and Human Decision Processes, Elsevier, vol. 47(1), pages 65-97, October.
    2. Martha S. Feldman, 2003. "A performative perspective on stability and change in organizational routines," Industrial and Corporate Change, Oxford University Press, vol. 12(4), pages 727-752, August.
    3. Simons, Robert, 1990. "The role of management control systems in creating competitive advantage: New perspectives," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 127-143.
    4. Mary E. Zellmer-Bruhn, 2003. "Interruptive Events and Team Knowledge Acquisition," Management Science, INFORMS, vol. 49(4), pages 514-528, April.
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