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Des Mass Data aux Big Data, changements ou "déjà-vu" pour le contrôle de gestion

Author

Listed:
  • Claire Ciampi

    (EM - EMLyon Business School)

Abstract

Il est communément admis que « la nature, la portée du pilotage, du contrôle est inséparable de son contexte technologique » (Dechow et Mouritsen, 2005). Or la période actuelle se caractérise par une effervescence manifeste autour des technologies du Big Data. La recherche commence à s'interroger sur l'évolution du contrôle dans ce nouveau contexte avec cependant peu de travaux empiriques malgré des exceptions (Cavelius et al., 2020 ; Al-Htaybat et von Alberti-Al-Htaybat, 2017). Le terme Big Data renvoie à une variété d'applications susceptibles d'avoir des conséquences différentes pour le contrôle. La présente étude recense les projets prioritaires des organisations en matière de pilotage et de contrôle. Elle les caractérise ensuite selon le niveau du système de contrôle concerné (Bouquin, 2008) et les objectifs poursuivis. Les logiques antérieures dominantes de contrôle ne semblent pas remises en cause, elles apparaissent même être approfondies.

Suggested Citation

  • Claire Ciampi, 2021. "Des Mass Data aux Big Data, changements ou "déjà-vu" pour le contrôle de gestion," Post-Print hal-05618504, HAL.
    • Handle: RePEc:hal:journl:hal-05618504
    DOI: 10.3917/accra.011.0029
    as

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