IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-00996786.html
   My bibliography  Save this paper

Analyse De L'Echec De L'Introduction Du Controle De Gestion En Pme Par La Theorie De La Traduction : Un Manque De Legitimite Et Des Moments Incomplets

Author

Listed:
  • Thierry Nobre

    (Humanis - Hommes et management en société / Humans and management in society - UNISTRA - Université de Strasbourg - EM Strasbourg - École de Management de Strasbourg = EM Strasbourg Business School)

  • Cindy Zawadski

    (Humanis - Hommes et management en société / Humans and management in society - UNISTRA - Université de Strasbourg - EM Strasbourg - École de Management de Strasbourg = EM Strasbourg Business School)

Abstract

The introduction of management control tools is a complex process. The translation theory is used to analyze three successive failures encountered by the company during this process. This research paper highlights divergent translations due to a non-linear process. The lack of legitimacy from the translator, some unexpected influential actors and incomplete moments explain the resulted failures.

Suggested Citation

  • Thierry Nobre & Cindy Zawadski, 2013. "Analyse De L'Echec De L'Introduction Du Controle De Gestion En Pme Par La Theorie De La Traduction : Un Manque De Legitimite Et Des Moments Incomplets," Post-Print hal-00996786, HAL.
    • Handle: RePEc:hal:journl:hal-00996786
    Note: View the original document on HAL open archive server: https://hal.science/hal-00996786
    as

    Download full text from publisher

    File URL: https://hal.science/hal-00996786/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Preston, Alistair M. & Cooper, David J. & Coombs, Rod W., 1992. "Fabricating budgets: A study of the production of management budgeting in the national health service," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 561-593, August.
    2. Michel Marchesnay, 1991. "La PME : une gestion spécifique," Économie rurale, Programme National Persée, vol. 206(1), pages 11-17.
    3. Laura B. Cardinal & Sim B. Sitkin & Chris P. Long, 2004. "Balancing and Rebalancing in the Creation and Evolution of Organizational Control," Organization Science, INFORMS, vol. 15(4), pages 411-431, August.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Carlos Martin-Rios, 2016. "Innovative management control systems in knowledge work: a middle manager perspective," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(2), pages 181-204, May.
    2. Gavin M Schwarz & Karin Sanders & Dave Bouckenooghe, 2020. "In the driving seat: Executive’s perceived control over environment," Australian Journal of Management, Australian School of Business, vol. 45(2), pages 317-342, May.
    3. Robbins, Geraldine & Lapsley, Irvine, 2015. "From secrecy to transparency: Accounting and the transition from religious charity to publicly-owned hospital," The British Accounting Review, Elsevier, vol. 47(1), pages 19-32.
    4. Thomas Carrington & Gustav Johed, 2007. "The construction of top management as a good steward," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(5), pages 702-728, September.
    5. Maël Sommer & Karine Gauche, 2021. "Certification de groupe ISO 14001 et gestion des problèmes de durabilité en petite entreprise : une analyse lexicale du discours des agriculteurs," Post-Print hal-03791169, HAL.
    6. Paul, Michael & Hennig-Thurau, Thorsten & Groth, Markus, 2015. "Tightening or loosening the “iron cage”? The impact of formal and informal display controls on service customers," Journal of Business Research, Elsevier, vol. 68(5), pages 1062-1073.
    7. Bart A. De Jong & Katinka M. Bijlsma-Frankema & Laura B. Cardinal, 2014. "Stronger Than the Sum of Its Parts? The Performance Implications of Peer Control Combinations in Teams," Organization Science, INFORMS, vol. 25(6), pages 1703-1721, December.
    8. Hao Ren & Rongrong Wang & Suopeng Zhang & An Zhang, 2017. "How Do Internet Enterprises Obtain Sustainable Development of Organizational Ecology? A Case Study of LeEco Using Institutional Logic Theory," Sustainability, MDPI, vol. 9(8), pages 1-21, August.
    9. David Emsley, 2008. "Different interpretations of a “fixed” concept," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 375-397, March.
    10. Vijaya Murthy & Jim Rooney, 2018. "The Role of Management Accounting in Ancient India: Evidence from the Arthasastra," Journal of Business Ethics, Springer, vol. 152(2), pages 323-341, October.
    11. Dominique Barbelivien, 2014. "La structuration du système de pilotage de la performance au sein d'une ETI la différencie-t-elle de la PME ? Le cas d'une ETI familiale du Grand Ouest," Working Papers hal-00934226, HAL.
    12. Rina Sandhu & Jane Baxter & David Emsley, 2008. "The Balanced Scorecard and its Possibilities: The Initial Experiences of a Singaporean Firm," Australian Accounting Review, CPA Australia, vol. 18(1), pages 16-24, March.
    13. Su Zhongfeng & Wang Donghan, 2018. "Entrepreneurial Orientation, Control Systems, and New Venture Performance: A Dominant Logic Perspective," Entrepreneurship Research Journal, De Gruyter, vol. 8(3), pages 1-17, July.
    14. Stephen K. Kim & Amrit Tiwana, 2016. "Chicken or egg? Sequential complementarity among salesforce control mechanisms," Journal of the Academy of Marketing Science, Springer, vol. 44(3), pages 316-333, May.
    15. Sandeep Rustagi & William R. King & Laurie J. Kirsch, 2008. "Predictors of Formal Control Usage in IT Outsourcing Partnerships," Information Systems Research, INFORMS, vol. 19(2), pages 126-143, June.
    16. Christian Jung-Gehling & Erik Strauss, 2018. "A Contemporary Concept of Organizational Control: Its Dependence on Shared Values and Impact on Motivation," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 70(4), pages 341-374, November.
    17. Fabien Eymas & Faouzi Bensebaa, 2021. "Competitive strategies of entrepreneurs in the traditional service sector [Comportement concurrentiel des entrepreneurs du secteur des services traditionnels]," Post-Print hal-03960025, HAL.
    18. Allan Hansen, 2011. "Relating performative and ostensive management accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(2), pages 108-138, June.
    19. Johnson, William H.A., 2011. "Managing university technology development using organizational control theory," Research Policy, Elsevier, vol. 40(6), pages 842-852, July.
    20. Sylvain Bureau & Jean-Baptiste Suquet, 2007. "Renouveler l’approche de la profession en contrôle organisationnel," Revue Finance Contrôle Stratégie, revues.org, vol. 10(4), pages 17-35, December.

    Corrections

    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-00996786. See general information about how to correct material in RePEc.

    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 bibliographic 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.