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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 la traduction]

Author

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  • Dominique Barbelivien

    (LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes)

Abstract

This work tends to contribute to develop a reflection on the theoretical frames used to analyze the structuring of the management control in family owned medium-sized companies. We strive to test the frame of the Actors Network Theory (Callon, 1986; Latour, 2013) on an established ground of research three industrial family owned medium-sized companies. The relevance of this frame in our three cases is confronted with the results stemming from recent works of Nobre and Zawadzki (2015) carrying on the structuring of the management control in a family company of the textile retail industry.

Suggested Citation

  • 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.
    • Handle: RePEc:hal:journl:hal-01901080
    Note: View the original document on HAL open archive server: https://hal.science/hal-01901080
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    References listed on IDEAS

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    1. Benjamin Dreveton, 2008. "Le rôle des représentations sociales au cours du processus de construction d'un outil de contrôle de gestion," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 14(2), pages 125-153.
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    3. Benjamin Dreveton, 2008. "Le rôle des représentations sociales au cours du processus de construction d'un outil de contrôle de gestion," Post-Print halshs-00466461, HAL.
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    7. 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.
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