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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

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  • 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
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    References listed on IDEAS

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    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.
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