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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)

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.science/hal-00691178
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    References listed on IDEAS

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