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The success story of a ‘successful?' management device

Author

Listed:
  • Benjamin Dreveton

    () (CEREGE - CEntre de REcherche en GEstion - Université de Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers)

  • Sébastien Rocher

    (CEREGE - CEntre de REcherche en GEstion - Université de Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers)

Abstract

This paper deals with the implementation of a management device in a French regional government. Based on a case study, it sets out to describe the stages in the implementation of this management device, from its development by administrative staff to its initial rejection and subsequent acceptance by elected officials. This study highlights the contributions of Translation Theory to our understanding of the trajectories of management devices within public organisations.

Suggested Citation

  • Benjamin Dreveton & Sébastien Rocher, 2009. "The success story of a ‘successful?' management device," Post-Print halshs-00479810, HAL.
  • Handle: RePEc:hal:journl:halshs-00479810
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00479810
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    File URL: https://halshs.archives-ouvertes.fr/halshs-00479810/document
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    References listed on IDEAS

    as
    1. Véronique Malleret & Annick Bourguignon & Hanne Norreklit, 2004. "The American balanced scorecard versus the French tableau de bord : the ideological dimension," Post-Print hal-00486648, HAL.
    2. Baxter, Jane & Chua, Wai Fong, 2003. "Alternative management accounting research--whence and whither," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 97-126.
    3. Quattrone, Paolo & Hopper, Trevor, 2005. "A 'time-space odyssey': management control systems in two multinational organisations," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 735-764.
    4. Robson, Keith, 1991. "On the arenas of accounting change: The process of translation," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 547-570.
    5. repec:dau:papers:123456789/1094 is not listed on IDEAS
    6. Briers, Michael & Chua, Wai Fong, 2001. "The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 26(3), pages 237-269, April.
    Full references (including those not matched with items on IDEAS)

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