The success story of a ‘successful?' management device
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.
|Date of creation:||12 Nov 2009|
|Date of revision:|
|Publication status:||Published - Presented, NEW PUBLIC SECTOR SEMINAR, 2009, Edinburgh, United Kingdom|
|Note:||View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00479810/en/|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
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- 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.
- 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.
- 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.
- 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.
- Levant, Yves & Alcouffe, Simon & Berland, Nicolas, 2008. "Actor-networks and the diffusion of management accounting innovations : a comparative study," Economics Papers from University Paris Dauphine 123456789/1094, Paris Dauphine University.
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