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De l'implantation à l'appropriation d'une innovation comptable dans le secteur public local : une approche interactionniste

Author

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  • Sébastien Rocher

    (CEREGE [Poitiers] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

Abstract

Cet article offre une lecture interactionniste du processus d'implantation d'une nouvelle méthode de consolidation dans une collectivité locale française. A partir de l'analyse de la dialectique entre acteurs et outil, l'objectif est de mettre en évidence les modifications du cadre de référence de la méthode lors de son implantation. Il ressort de cette étude que l'appropriation de cette méthode a conduit à la redéfinition de son cadre de fonctionnement puis de son cadre d'usage. Ces transformations ont ainsi constitué des points de passage qui ont permis de mobiliser l'ensemble des acteurs, et expliquent la réussite du processus d'implantation. La méthode est ainsi devenue un « objet frontière »

Suggested Citation

  • Sébastien Rocher, 2007. "De l'implantation à l'appropriation d'une innovation comptable dans le secteur public local : une approche interactionniste," Post-Print halshs-00544942, HAL.
    • Handle: RePEc:hal:journl:halshs-00544942
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00544942
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    References listed on IDEAS

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