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Mise en œuvre, usages et appropriation des outils de gestion : apports de la théorie de la régulation sociale


  • Yann Quemener

    () (ESC Brest - ESC BREST)

  • Eric Fimbel

    () (LIRSA-CRC - Laboratoire Interdisciplinaire de Recherche en Sciences de l'Action - Centre de recherche en comptabilité - Conservatoire National des Arts et Métiers [CNAM])


This article is a contribution to the "theoretical approach by instruments" (Aggeri and Labatut, 2010) initiated by the CRG and CGS. Drawing on this approach, the article rejects the rupture between conventional design and practices and intends to reconsider this articulation in the analysis of the implementation of management tools. The results of two studies are presented. One conducted among members of the DFCG, the other from 330 companies in 22 countries. These studies highlight the importance of practices in the collective construction of management tools. It also underlines the potential contributions of the concept of social regulations for the study of appropriation and practices of management tools.

Suggested Citation

  • Yann Quemener & Eric Fimbel, 2012. "Mise en œuvre, usages et appropriation des outils de gestion : apports de la théorie de la régulation sociale," Post-Print hal-00690952, HAL.
  • Handle: RePEc:hal:journl:hal-00690952
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    References listed on IDEAS

    1. Harvey, David, 2007. "A Brief History of Neoliberalism," OUP Catalogue, Oxford University Press, number 9780199283279, June.
    2. repec:dau:papers:123456789/695 is not listed on IDEAS
    3. McSweeney, Brendan, 2009. "The roles of financial asset market failure denial and the economic crisis: Reflections on accounting and financial theories and practices," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 835-848, August.
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