IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00581150.html
   My bibliography  Save this paper

La Comptabilité De Gestion : Outil D'Information Ou Dispositif De Connaissance ? La Perception Des Managers

Author

Listed:
  • Walid Cheffi

    () (DRM Crefige - Université Paris-Dauphine)

  • Adel Beldi

    (PESOR - UP11 - Université Paris-Sud - Paris 11)

Abstract

Cette communication explore les rôles de la comptabilité de gestion pour les managers. Elle repose sur l'analyse de contenu de dix-huit entretiens semi-directifs réalisés auprès de cadres dirigeants de grandes entreprises en France. Les résultats de l'analyse des données qualitatives montrent la co-présence des trois rôles de la comptabilité de gestion (outil d'information, outil de relations et dispositif de connaissance). Une évaluation quantitative de l'importance des propriétés de chaque rôle montre des différences dans leurs poids respectifs. La perception de la comptabilité de gestion en tant qu'outil d'information, plutôt que dispositif de connaissance, reste encore dominante dans les discours des managers.

Suggested Citation

  • Walid Cheffi & Adel Beldi, 2005. "La Comptabilité De Gestion : Outil D'Information Ou Dispositif De Connaissance ? La Perception Des Managers," Post-Print halshs-00581150, HAL.
  • Handle: RePEc:hal:journl:halshs-00581150
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00581150
    as

    Download full text from publisher

    File URL: https://halshs.archives-ouvertes.fr/halshs-00581150/document
    Download Restriction: no

    References listed on IDEAS

    as
    1. Hopper, Trevor & Storey, John & Willmott, Hugh, 1987. "Accounting for accounting: Towards the development of a dialectical view," Accounting, Organizations and Society, Elsevier, vol. 12(5), pages 437-456, August.
    2. Ansari, Shahid & Euske, K. J., 1987. "Rational, rationalizing, and reifying uses of accounting data in organizations," Accounting, Organizations and Society, Elsevier, vol. 12(6), pages 549-570, October.
    3. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
    4. Covaleski, Mark A. & Dirsmith, Mark W., 1990. "Dialectic tension, double reflexivity and the everyday accounting researcher: On using qualitative methods," Accounting, Organizations and Society, Elsevier, vol. 15(6), pages 543-573.
    5. Colville, Ian, 1981. "Reconstructing "behavioural accounting"," Accounting, Organizations and Society, Elsevier, vol. 6(2), pages 119-132, April.
    6. repec:bla:joares:v:18:y:1980:i:2:p:603-613 is not listed on IDEAS
    7. Maria Do Céu Ferreira Gaspar Alves, 2004. "Utilisation de l'information comptable dans le processus de prise de décision de l'entreprise," Post-Print halshs-00592755, HAL.
    8. Macintosh, Norman B. & Shearer, Teri & Thornton, Daniel B. & Welker, Michael, 2000. "Accounting as simulacrum and hyperreality: perspectives on income and capital," Accounting, Organizations and Society, Elsevier, vol. 25(1), pages 13-50, January.
    9. Simon, Herbert A, 1979. "Rational Decision Making in Business Organizations," American Economic Review, American Economic Association, vol. 69(4), pages 493-513, September.
    10. Macintosh, Norman B. & Scapens, Robert W., 1990. "Structuration theory in management accounting," Accounting, Organizations and Society, Elsevier, vol. 15(5), pages 455-477.
    Full references (including those not matched with items on IDEAS)

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00581150. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.