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Proposition d'un cadre conceptuel d'analyse des jeux d'acteurs cristallisés dans et par les outils de contrôle

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  • Joël Justin

Abstract

In the management control area, academic research as well as managerial practices come from two main sources. If the first one highlights the management control tool, the second one privileges the study of management accounting?s impact on individuals and groups. Taking these two dimensions into account, the aim of this article is to surpass the technical approach which all the more often views management control tools as inert objects disconnected from actors for which and by which they were created. To do this, a conceptual model suggests an immanent link between actor?s games and management control tools. This original theoretical viewpoint is applied to a case study for the following academic contribution : to improve the understanding of activation process in the management control tool.

Suggested Citation

  • Joël Justin, 2004. "Proposition d'un cadre conceptuel d'analyse des jeux d'acteurs cristallisés dans et par les outils de contrôle," ACCRA, Association francophone de comptabilité, vol. 10(3), pages 213-236.
    • Handle: RePEc:cai:accafc:cca_103_0213
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    Cited by:

    1. Muriel Perez & Sylvie Chalayer-Rouchon & Christine Teyssier, 2005. "Une Approche Sociopolitique Et Psychocognitive Des Outils De Gestion Comptables Et Financiers," Post-Print halshs-00581260, HAL.

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