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Méthodes de recherche en contrôle de gestion:une approche critique

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  • Philippe Lorino

    (Essec)

Abstract

(VF)Dans la recherche en contrôle de gestion, le débat méthodologique s’organise souvent autour d’alternatives binaires peu pertinentes. Dans leur majorité, les travaux s’appuient sur une épistémologie réaliste de l’observation sans biais. Les deux dimensions clés du débat méthodologique sont (1) la référence épistémologique retenue (épistémologie de la vérité et de l’observation versus épistémologie de la signification et de l’enquête collective), (2) la définition de l’objet de recherche (formes du contrôle ou pratiques organisationnelles). Une approche en termes d’enquête dialogique, qui exige d’importants efforts d’accès aux pratiques et d’échanges dialogiques au sein des communautés adéquates, est la clé d’une recherche développementale ouverte sur la société.(VA)In management control research, methodological discussions are often based on binary alternatives of little relevance. Most of the research work refers to the realist epistemology of unbiased observation. The methodological discussion has two key dimensions: (1) what epistemic framework is selected (epistemology of truth and observation, versus epistemology of meaning and collective inquiry), (2) what is the object under research (forms of control or organizational practices). A dialogical inquiry approach would require substantial efforts to access practices and to develop dialogical exchanges within the adequate communities. But it would also allow for some developmental research, open to social is-sues.

Suggested Citation

  • Philippe Lorino, 2008. "Méthodes de recherche en contrôle de gestion:une approche critique," Revue Finance Contrôle Stratégie, revues.org, vol. 11(Special), pages 149-175, June.
    • Handle: RePEc:dij:revfcs:v:11:y:2008:i:q2:p:149-175
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    References listed on IDEAS

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    1. Carruthers, Bruce G., 1995. "Accounting, ambiguity, and the new institutionalism," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 313-328, May.
    2. Wanda J. Orlikowski & Daniel Robey, 1991. "Information Technology and the Structuring of Organizations," Information Systems Research, INFORMS, vol. 2(2), pages 143-169, June.
    3. Scapens, Robert W., 2006. "Understanding management accounting practices: A personal journey," The British Accounting Review, Elsevier, vol. 38(1), pages 1-30.
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    Cited by:

    1. Amine Abderma & Benesrighe Driss, 2015. "Towards a new architecture of the public Financial management system : Case of Moroccan University [Vers une nouvelle architecture du système de gestion financière publique : Cas de l'université ma," Post-Print hal-01507844, HAL.
    2. Claire Edey Gamassou & Gregor Bouville & Tarik Chakor & Stéphan Pezé & Virginie Moisson, 2018. "Human Resources Management and Occupational Health: A Science of Action or Reaction? [Gestión de recursos humanos y salud ocupacional: ¿ciencia de la acción o de la reacción?]," Post-Print hal-01731077, HAL.
    3. Amine Abderma & Benesrighe Driss & M'Hamed Jbira, 2017. "The Moroccan university as a project-oriented institution
      [L'université marocaine comme institution orientée projet]      ," Working Papers hal-01509023, HAL.
    4. Claire Edey Gamassou & Gregor Bouville & Tarik Chakor & Stéphan Pezé & Virginie Moisson, 2018. "Gestion des ressources humaines et santé au travail : science de l’action ou de la réaction ?
      [Gestión de recursos humanos y salud ocupacional: ¿ciencia de la acción o de la reacción?]      ," Post-Print hal-01794195, HAL.
    5. Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.

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    More about this item

    Keywords

    épistémologie; méthodologie; objet de recherche; pratiques; observation; enquête; dialogisme; epistemology; methodology; research object; practices; observation; inquiry; dialogism.;
    All these keywords.

    JEL classification:

    • L19 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Other
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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