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La Diffusion Des Innovations Manageriales En Controle De Gestion, Une Approche Rhetorique

Author

Listed:
  • Eric Maton

    (CRG - Centre de recherche en gestion - X - École polytechnique - CNRS - Centre National de la Recherche Scientifique)

  • Dragos Zelinschi

    () (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 - IUML - FR 3473 Institut universitaire Mer et Littoral - UM - Le Mans Université - UA - Université d'Angers - UN - Université de Nantes - ECN - École Centrale de Nantes - UBS - Université de Bretagne Sud - IFREMER - Institut Français de Recherche pour l'Exploitation de la Mer - CNRS - Centre National de la Recherche Scientifique)

Abstract

The purpose of this paper is to explain how a rhetoric approach with several dimensions can help to better understand the diffusion of management control innovations. We use a dynamic conception of rhetoric and a rhetorical analysis of graphical representations. We apply a rhetoric framework of analysis to two innovations (activity-based costing and balanced scorecard) and to their description in one review, the Harvard Business Review, with an objective of a wide diffusion of management ideas.

Suggested Citation

  • Eric Maton & Dragos Zelinschi, 2012. "La Diffusion Des Innovations Manageriales En Controle De Gestion, Une Approche Rhetorique," Post-Print hal-00691178, HAL.
  • Handle: RePEc:hal:journl:hal-00691178
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00691178
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    References listed on IDEAS

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    1. Bradley G. Jackson, 1996. "Re-Engineering the Sense of Self: the Manager and the Management Guru," Journal of Management Studies, Wiley Blackwell, vol. 33(5), pages 571-590, September.
    2. 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.
    3. Carmona, Salvador & Gutiérrez, Isabel, 2003. "Vogues in management accounting research," Scandinavian Journal of Management, Elsevier, vol. 19(2), pages 213-231, June.
    4. Mike Noon, 2000. "Fads, Techniques and Control: The Competing Agendas of TPM and TECEX at the Royal Mail (UK)," Journal of Management Studies, Wiley Blackwell, vol. 37(4), pages 499-520, June.
    5. Colwyn Jones, T. & Dugdale, David, 2002. "The ABC bandwagon and the juggernaut of modernity," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 121-163.
    6. repec:dau:papers:123456789/12245 is not listed on IDEAS
    7. Edward Arrington, C. & Schweiker, William, 1992. "The rhetoric and rationality of accounting research," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 511-533, August.
    8. Simon Alcouffe & Nicolas Berland & Yves Levant, 2003. "Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion : une étude comparative," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 9(3), pages 7-26.
    9. Lukka, Kari & Granlund, Markus, 2002. "The fragmented communication structure within the accounting academia: the case of activity-based costing research genres," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 165-190.
    10. Maurice Gosselin & Pierre Mévellec, 2003. "Plaidoyer Pour La Prise En Compte Des Paramètres De Conception Dans La Recherche Sur Les Innovations En Comptabilité De Gestion," Post-Print halshs-00582782, HAL.
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    Keywords

    management innovation; rhetoric; graphical semiology; innovation managériale; rhétorique; sémiologie graphique;

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