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Une Typologie De La Recherche Critique En Controle De Gestion

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  • Asma Ben Temellist

    (CREFIGE - Centre Européen de Recherche en Finance et Gestion - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres)

Abstract

During the last decades, research in the field of management control has been characterised by the emergence of a great variety of trends which are referred to as "critical". This study reviews critical management control research in Accounting, Organizations and Society (AOS) from 1976 until 2006. We highlight nine critical research perspectives: interactionist perspectives, a Foucaldian perspective, a "Labour process" perspective, a Latourian perspective, an institutional theory, a "neointeractionist" perspective, Carnegie School, critical theory and studies without any reference framework. This study enlightens also the evolution of this typology and aims to identify reasons of critical management control research structure change.

Suggested Citation

  • Asma Ben Temellist, 2009. "Une Typologie De La Recherche Critique En Controle De Gestion," Post-Print halshs-00460408, HAL.
    • Handle: RePEc:hal:journl:halshs-00460408
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00460408v1
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    References listed on IDEAS

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    1. Dominique Bessire, 2002. "Recherches " Critiques " En Controle De Gestion : Une Typologie," Post-Print halshs-00584444, HAL.
    2. Eric Abrahamson & Lori Rosenkopf, 1997. "Social Network Effects on the Extent of Innovation Diffusion: A Computer Simulation," Organization Science, INFORMS, vol. 8(3), pages 289-309, June.
    3. Dyl, Edward A. & Lilly, Martha S., 1985. "A note on institutional contributions to the accounting literature," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 171-175, April.
    4. Cooper, David J. & Hopper, Trevor M., 1987. "Critical studies in accounting," Accounting, Organizations and Society, Elsevier, vol. 12(5), pages 407-414, August.
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