Competition between technocratic and socio-ideological controls: The case of the introduction of management control systems in the French Armed Forces[Compétition entre contrôles technocratiques et socio-idéologiques : le cas de l’insertion du contrôle de gestion dans les armées françaises]

This research aims at understanding how both technocratic and socio-ideological controls coexist when there are tensions between them. It relies upon 62 interviews carried out in the French Armed Forces. This work shows that socio-ideological controls can slow down the introduction of technocratic controls. It also outlines that the introduction of technocratic controls does not necessarily weakens the socio-ideological controls. It might rather give organizational actors an opportunity to reassert the supremacy of their socio-ideological controls. This work finally enlightens the importance of identity and political issues in the coexistence of technocratic and socio-ideological controls.