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Analyse par la théorie de la traduction de l’abandon et du détournement d’outils lors de l’introduction d’un contrôle de gestion en PME

Author

Listed:
  • Thierry Nobre

    (EM Strasbourg Laboratoire HuManiS)

  • Cindy Zawadzki

    (Neoma Business School)

Abstract

(VF)L’introduction du contrôle de gestion dans les PME est un processus complexe. Nous mobilisons la théorie de la traduction pour analyser de façon dynamique cette étape cruciale. Les trois tentatives successives dans une PME sont étudiées et mettent en évidence des traductions qui demeurent divergentes. Le manque de légitimité du traducteur, des acteurs influant inattendus et des controverses réprimées expliquent le détournement et l’abandon des outils lors de l’introduction du contrôle de gestion en PME.(VA)The introduction of management control tools is a complex process. The translation theory is used to analyze three successive tries encountered by the company during this process. This research paper highlights divergent translations. The lack of legitimacy from the translator, some unexpected influential actors and repressed controversy explain the misuse and the misappropriation of management control tools. Classification-JEL:M4

Suggested Citation

  • Thierry Nobre & Cindy Zawadzki, 2015. "Analyse par la théorie de la traduction de l’abandon et du détournement d’outils lors de l’introduction d’un contrôle de gestion en PME," Revue Finance Contrôle Stratégie, revues.org, vol. 18(1), pages 1-20, March.
    • Handle: RePEc:dij:revfcs:v:18:y:2015:i:1:p:1-20.
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    File URL: https://fcs.revues.org/1574
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    Citations

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    Cited by:

    1. Dominique Barbelivien & François Meyssonnier, 2016. "La structuration du contrôle de gestion dans trois ETI familiales et industrielles," Post-Print hal-01901076, HAL.
    2. Dominique Barbelivien & François Meyssonnier, 2016. "La structuration du contrôle de gestion dans trois ETI familiales et industrielles," Working Papers hal-01295039, HAL.
    3. Dominique Barbelivien, 2016. "Analysis of the structuring of the management control in medium family businesses by the Actors Network Theory [Analyse de la structuration du contrôle de gestion en ETI familiale par la théorie de," Post-Print hal-01901080, HAL.

    More about this item

    Keywords

    PME; contrôle de gestion; théorie de la traduction; acteurs; SME; management control; translation theory; actors.;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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