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Recherches " Critiques " En Controle De Gestion : Une Typologie

Author

Listed:
  • Dominique Bessire

    (LOG - Laboratoire Orléanais de Gestion - UO - Université d'Orléans)

Abstract

Les dernières décennies de recherche en contrôle de gestion ont été marquées par l'émergence d'une multitude de courants dits " critiques ". La carte utilisée pour en dresser une typologie permet de constater la diversité des options épistémologiques qui les sous-tendent et met en évidence des perspectives encore peu explorées.

Suggested Citation

  • Dominique Bessire, 2002. "Recherches " Critiques " En Controle De Gestion : Une Typologie," Post-Print halshs-00584444, HAL.
  • Handle: RePEc:hal:journl:halshs-00584444
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00584444
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    File URL: https://halshs.archives-ouvertes.fr/halshs-00584444/document
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    References listed on IDEAS

    as
    1. Knights, David & Collinson, David, 1987. "Disciplining the shopfloor: A comparison of the disciplinary effects of managerial psychology and financial accounting," Accounting, Organizations and Society, Elsevier, vol. 12(5), pages 457-477, August.
    2. Scapens, Robert W. & Macintosh, Norman B., 1996. "Structure and agency in management accounting research: A response to Boland's interpretive act," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 675-690.
    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. Laughlin, Richard C., 1987. "Accounting systems in organisational contexts: A case for critical theory," Accounting, Organizations and Society, Elsevier, vol. 12(5), pages 479-502, August.
    5. Boland, Richard Jr, 1996. "Why shared meanings have no place in structuration theory: A reply to scapens and macintosh," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 691-697.
    6. Roberts, John & Scapens, Robert, 1985. "Accounting systems and systems of accountability -- understanding accounting practices in their organisational contexts," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 443-456, October.
    7. repec:cup:apsrev:v:63:y:1969:i:03:p:689-718_00 is not listed on IDEAS
    8. Preston, Alistair M. & Cooper, David J. & Coombs, Rod W., 1992. "Fabricating budgets: A study of the production of management budgeting in the national health service," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 561-593, August.
    9. repec:cup:apsrev:v:63:y:1969:i:03:p:689-718_25 is not listed on IDEAS
    10. Neimark, Marilyn & Tinker, Tony, 1986. "The social construction of management control systems," Accounting, Organizations and Society, Elsevier, vol. 11(4-5), pages 369-395, July.
    11. Chandler, Alfred Jr. & Daems, Herman, 1979. "Administrative coordination, allocation and monitoring: A comparative analysis of the emergence of accounting and organization in the U.S.A. and Europe," Accounting, Organizations and Society, Elsevier, vol. 4(1-2), pages 3-20, January.
    12. Morgan, Gareth, 1988. "Accounting as reality construction: Towards a new epistemology for accounting practice," Accounting, Organizations and Society, Elsevier, vol. 13(5), pages 477-485, August.
    13. Macintosh, Norman B. & Scapens, Robert W., 1990. "Structuration theory in management accounting," Accounting, Organizations and Society, Elsevier, vol. 15(5), pages 455-477.
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    Citations

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    Cited by:

    1. Sylvie Rascol-Boutard & Alain Briole, 2004. "L'approche des compétences dans la performance interorganisationnelle par l'utilisation des cartes cognitives," Post-Print hal-01634838, HAL.
    2. Ariel Eggrickx & Sylvie Rascol-Boutard, 2004. "La modélisation par la cartographie cognitive de la performance d'un réseau inter-institutions : le cas d'un plan local d'insertion par l'économique," Post-Print hal-01634919, HAL.
    3. Asma Ben Temellist, 2009. "Une Typologie De La Recherche Critique En Controle De Gestion," Post-Print halshs-00460408, HAL.
    4. Marc Bollecker & Wilfrid Azan, 2008. "Les frontières de la recherche en contrôle de gestion : une analyse des cadres théoriques mobilisés," Post-Print halshs-00522395, HAL.
    5. Marc Bollecker, 2007. "Les Publications Europeennes Et Americaines Sur Les Contrôleurs De Gestion : Un Essai De Synthese," Post-Print halshs-00522301, HAL.

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