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The hidden cost method: step balance in reflective practitioner mode over forty years of application
[La méthode des coûts cachés : bilan d’étape en mode praticien réflexif de quarante années d’application]

Author

Listed:
  • Laurent Cappelletti

    (ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations)

  • Olivier Voyant

    (ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations)

  • Henri Savall

    (Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon)

Abstract

Forty years after its invention, the article studies the history of the hidden cost method and the results of its application within 1854 firms and organizations. In particular, it explains the genesis of its conception, its contributions and its limitations both in practical and theoretical terms. In particular, it shows how this method contributes at the same time to managerial effects and to the production of scientific intent data, which places it in the paradigm of Evidence-Based Management.

Suggested Citation

  • Laurent Cappelletti & Olivier Voyant & Henri Savall, 2018. "The hidden cost method: step balance in reflective practitioner mode over forty years of application [La méthode des coûts cachés : bilan d’étape en mode praticien réflexif de quarante années d’app," Post-Print hal-01907797, HAL.
    • Handle: RePEc:hal:journl:hal-01907797
    Note: View the original document on HAL open archive server: https://hal.science/hal-01907797
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    References listed on IDEAS

    as
    1. Laurent Cappelletti, 2018. "Intervention-research : From conceptualization to publication," Post-Print hal-02113341, HAL.
    2. Olivier Voyant & Marc Bonnet & Patrick Tabchoury & Frantz Datry, 2017. "Contribution of the socio-economoic management control to steering balanced and sustainble company overall perfomace," Post-Print hal-01576933, HAL.
    3. Henri Savall & Anthony F. Buono, 2007. "Socio-Economic Intervention in Organizations," Post-Print hal-01638299, HAL.
    4. Yves Dupuy & Monique Lacroix & Gérald Naro, 2006. "Identités et dilemmes de l'enseignant-chercheur en sciences comptables," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 12(2), pages 9-26.
    5. Anthony F. Buono & Henri Savall, 2015. "The socio-economic approach to management revisited. The Evolving Nature of SEAM in the 21st Century," Post-Print hal-01220603, HAL.
    6. Laurent Cappelletti & Charles Richard Baker, 2010. "Developing human capital through a pragmatic oriented action research project: A French case study," Post-Print hal-02100134, HAL.
    7. Henri Savall & John Conbere & Alla Heorhiadi,, 2015. "Decoding the Socio-Economic Approach to Management," Post-Print hal-01221285, HAL.
    8. John Conbere & Henri Savall & Alla Heorhiadi, 2015. "Decoding the Socio-Economic Approach to Management," Post-Print hal-01220609, HAL.
    9. Laurent G. Cappelletti & Richard Baker, 2010. "Developing human capital through a pragmatic oriented action research project," Post-Print hal-00565491, HAL.
    Full references (including those not matched with items on IDEAS)

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