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Le Contrôle Comme Pratique (Control-As- Practice) - Proposition D'Une Autre Grille De Lecture Du Contrôle Organisationnel

  • Laurent Magne


    (GRIISG - ISG paris)

  • Yoann Bazin


    (GRIISG - ISG paris)

Registered author(s):

    If the goal of control is to orient behaviours (BOUQUIN, 2005), that of organizational control is to orient behaviours at the scale of organization in order that activities carried out within are effective. Classical organizational control frameworks do not allow us to distinguish the morphological impact of control on organization. To remedy this, we propose a framework enabling us to read control as a practice. DOUGLAS' (1986) concept of institution will help us bridge the gap between control and practice, while an illustration of the use of our framework on a mental hospital will allow us to show its potential as well as its limitations.

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    Paper provided by HAL in its series Post-Print with number hal-00691152.

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    Date of creation: 21 May 2012
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    Publication status: Published in Comptabilités et innovation, May 2012, Grenoble, France., 2012
    Handle: RePEc:hal:journl:hal-00691152
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    1. Gosselin, Maurice, 1997. "The effect of strategy and organizational structure on the adoption and implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 105-122, February.
    2. repec:dau:papers:123456789/651 is not listed on IDEAS
    3. Fligstein, Neil, 2001. "Social Skill and the Theory of Fields," Center for Culture, Organizations and Politics, Working Paper Series qt26m187b1, Center for Culture, Organizations and Politics of theInstitute for Research on Labor and Employment, UC Berkeley.
    4. Hofstede, Geert, 1981. "Management control of public and not-for-profit activities," Accounting, Organizations and Society, Elsevier, vol. 6(3), pages 193-211, July.
    5. William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, vol. 25(9), pages 833-848, September.
    6. Bernard Leca, 2006. "Pas seulement des «lemmings». Les relations entre les organisations et leur environnement dans le néo-institutionnalisme sociologique," Revue Finance Contrôle Stratégie,, vol. 9(4), pages 67-86, December.
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