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Une Approche Neo-Institutionnelle Du Controle De La Performance : Cas Du Secteur De L'Hotellerie De Plein Air

Author

Listed:
  • Mélissa Rios

    (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School)

Abstract

The purpose of this paper is to present results from interviews with leaders of the outdoor hospitality sector to update the tools of performance control used and also their determinants. To answer these questions the institutional theoretical framework has been mobilized to explain control practices in this sector not only as a search for efficiency, but rather to give the illusion of rationality. Analysis of the interviews by the lexical method and the contents allowed to update the tools of control used by the profession and to emphasize the role of legitimation of control towards stakeholders.

Suggested Citation

  • Mélissa Rios, 2014. "Une Approche Neo-Institutionnelle Du Controle De La Performance : Cas Du Secteur De L'Hotellerie De Plein Air," Post-Print hal-01899414, HAL.
    • Handle: RePEc:hal:journl:hal-01899414
    Note: View the original document on HAL open archive server: https://hal.science/hal-01899414
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    References listed on IDEAS

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    2. Dominique Bessire, 1999. "Définir la performance," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 5(2), pages 127-150.
    3. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    4. Demsetz, Harold, 1983. "The Structure of Ownership and the Theory of the Firm," Journal of Law and Economics, University of Chicago Press, vol. 26(2), pages 375-390, June.
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