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La responsabilité sociale de l'enseignant chercheur en contrôle de gestion

Author

Listed:
  • Gérald Naro

    (UM - Université de Montpellier, MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

  • Denis Travaillé

    (UJML - Université Jean Moulin - Lyon 3 - Université de Lyon, Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

Abstract

This article aims to question the managerial paradigms and dogmas that underlie the social responsibility of the teacher-researcher in management control. It first shows that research in management control has progressively emphasized human and social dimensions. It then highlights the societal significance of research in management control. However, a study of the DCG and DSCG examination papers and those of the Agrégation of Economy and Management, reveals an instrumental view of management control teaching that is out of step with research in management control. These observations lead to two recommendations: firstly, to develop in the education of future management controllers, a pragmatic perspective and to train them in complex thinking; secondly, to introduce critical thinking in the way management control issues are approached in the courses.

Suggested Citation

  • Gérald Naro & Denis Travaillé, 2021. "La responsabilité sociale de l'enseignant chercheur en contrôle de gestion," Post-Print hal-03277485, HAL.
    • Handle: RePEc:hal:journl:hal-03277485
    Note: View the original document on HAL open archive server: https://hal.science/hal-03277485
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    References listed on IDEAS

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    2. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    3. Erik G. Hansen & Stefan Schaltegger, 2016. "The Sustainability Balanced Scorecard: A Systematic Review of Architectures," Journal of Business Ethics, Springer, vol. 133(2), pages 193-221, January.
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