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Je Ne Veux Pas Faire Ou Je Ne Peux Pas Faire ? Apports Epistemologiques Et Methodologiques De La Philosophie De Paul Ricoeur A La Critique Du Concept D'Agence

  • Alexander Niess

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - GROUPE HEC - CNRS : UMR2959)

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    La théorie des incitations, rapprochée de la théorie de l'agence dans le champ comptable, comprend deux grandes dimensions, le vouloir agir et le pouvoir agir, mais cette dernière composante n'a été que très peu analysée. Les travaux de Paul Ricoeur permettent de montrer qu'en s'intéressant exclusivement aux incitations comme un correctif de la (mauvaise) volonté des agents, la théorie de l'agence nie la capacité d'agir de ceux-ci et risque ainsi de favoriser des dispositifs de gestion qui augmentent l'incapacité. Pour répondre au défi méthodologique posé par cette nouvelle perspective, nous présentons la théorie des construits personnels et la technique du repertory grid élaborées par George Kelly.

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    File URL: http://halshs.archives-ouvertes.fr/docs/00/54/49/61/PDF/p204.pdf
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    Paper provided by HAL in its series Post-Print with number halshs-00544961.

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    Date of creation: May 2007
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    Publication status: Published - Presented, "COMPTABILITE ET ENVIRONNEMENT ", 2007, France
    Handle: RePEc:hal:journl:halshs-00544961
    Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00544961/en/
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    1. Françoise Giraud, 2002. "Responsabilité et contrôlabilité:une approche empirique," Revue Finance Contrôle Stratégie, revues.org, vol. 5(1), pages 77-99, March.
    2. Robert Gibbons, 1998. "Incentives in Organizations," NBER Working Papers 6695, National Bureau of Economic Research, Inc.
    3. Hisrich, Robert D. & Jankowicz, A. D., 1990. "Intuition in venture capital decisions: An exploratory study using a new technique," Journal of Business Venturing, Elsevier, vol. 5(1), pages 49-62, January.
    4. Bouquin, Henri, 2005. "Les fondements du contrôle de gestion," Economics Papers from University Paris Dauphine 123456789/636, Paris Dauphine University.
    5. Canice Prendergast, 1999. "The Provision of Incentives in Firms," Journal of Economic Literature, American Economic Association, vol. 37(1), pages 7-63, March.
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