De la conception des innovations managériales en contrôle de gestion : quelles propositions ?

This paper assumes the existence of a dialectical relationship between changes in control implements and the more general epistemological positioning of the organization. Such a vision of the organization has lead us to choose a constructivist perspective of innovation, rather more of the type « Innovation product or process » : Innovation then becomes a collective, coordinated and jointed creation, through space and time. This collective creation leads to managerial innovation in different field, such as strategy, human resources, quality control or management control. Prior to managerial innovation and implement creation in management control, the study of its repositioning, its figures and contents set the foundation of our purpose. This article is therefore focused on the evolution of management control representation in a given organizational context and according to the paradigms that convey a specific vision of organization, strategy and competitiveness.