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L'évolution du "calcul économique en équipe" : un processus de légitimation des changements institutionnels en Chine

  • Hao Shi

    (Laboratoire Orléanais de Gestion)

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    Les entreprises vivent dans un monde toujours changeant et les systèmes de contrôle de gestion doivent s’adapter aux changements environnementaux. Le « calcul économique en équipe », système de contrôle de gestion à la chinoise, ne fait pas exception de cette cohérence contingente. Comment comprendre la cohérence contingente du « calcul économique en équipe » ? Basé sur la théorie néo-institutionnaliste des organisations qui considère la comptabilité comme une institution de légitimation et la théorie des « incertitudes environnementales perçues », mon mémoire a pour objectif d’interpréter l’évolution historique du « calcul économique en équipe » entre 1949 et nos jours. Cette étude historique montre que le changement du contrôle de gestion chinois est une « légitimation » des changements environnementaux par l’intermédiaire des dirigeants de l’entreprise. Cette « légitimation » se concrétise par la mise en place des innovations du CEE, en plus, cette « légitimation » au niveau national se réalise par l’intervention d’Etat.

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    Paper provided by Laboratoire Orléanais de Gestion - université d'Orléans in its series Working Papers with number 2006-4.

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    Date of creation: 2006
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    Handle: RePEc:log:wpaper:2006-4
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