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Une Lecture Des Leviers De Controle De Simons Par La Theorie De La Structuration En Contexte Eti

Author

Listed:
  • Thierry Nobre

    (Humanis - Hommes et management en société / Humans and management in society - UNISTRA - Université de Strasbourg - EM Strasbourg - École de Management de Strasbourg = EM Strasbourg Business School)

  • Cindy Zawadski

    (NEOMA - Neoma Business School)

Abstract

Medium-sized companies are of major interest in the economy. Yet, few studies consider this type of company as an object of research. The article aims to identify the characteristics of medium-size enterprises by mobilizing two frames of reference : Simons to identify the levers of control (LOC) and Giddens to analyze the dynamics of development of these levers. Semi-structured interviews are conducted in four companies. The article highlights for the model of Simons contingency factors for the appearance of the levers and the importance ohf the values. Thanks to Giddens, the research shows the importance of the relationship between action, intention and perception in the phenomena of recursion and the appearance of a virtuous circle.

Suggested Citation

  • Thierry Nobre & Cindy Zawadski, 2015. "Une Lecture Des Leviers De Controle De Simons Par La Theorie De La Structuration En Contexte Eti," Post-Print hal-01188883, HAL.
    • Handle: RePEc:hal:journl:hal-01188883
    Note: View the original document on HAL open archive server: https://hal.science/hal-01188883
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    References listed on IDEAS

    as
    1. David Autissier & Frédéric Wacheux, 2000. "Structuration et management des organisations," Post-Print hal-00157153, HAL.
    2. Thierry Nobre, 2006. "Pour une lecture en hypertexte des organisations par la recherche-action:le cas du changement à l’hôpital," Revue Finance Contrôle Stratégie, revues.org, vol. 9(4), pages 143-168, December.
    3. Sophie Tessier & David Otley, 2012. "From management controls to the management of controls," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(5), pages 776-805, June.
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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. Oumar Fane & Jimmy Feige, 2018. "Définition d'un modèle théorique de gestion du risque d'espionnage par la fonction contrôle de gestion," Post-Print hal-01907825, HAL.

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