IDEAS home Printed from
   My bibliography  Save this paper

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


  • 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)


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:

    Download full text from publisher

    File URL:
    Download Restriction: no

    References listed on IDEAS

    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.
    Full references (including those not matched with items on IDEAS)

    More about this item


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

    NEP fields

    This paper has been announced in the following NEP Reports:


    Access and download statistics


    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-00691178. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD). General contact details of provider: .

    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 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.