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Une Typologie De La Recherche Critique En Controle De Gestion

  • Asma Ben Temellist

    (DRM Crefige - Université Paris IX - Paris Dauphine)

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    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.

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    Paper provided by HAL in its series Post-Print with number halshs-00460408.

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    Date of creation: 27 May 2009
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    Publication status: Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM, 2009
    Handle: RePEc:hal:journl:halshs-00460408
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    1. Cooper, David J. & Hopper, Trevor M., 1987. "Critical studies in accounting," Accounting, Organizations and Society, Elsevier, vol. 12(5), pages 407-414, August.
    2. Dominique Bessire, 2002. "Recherches " Critiques " En Controle De Gestion : Une Typologie," Post-Print halshs-00584444, HAL.
    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.
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