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Contrôle et changement, une perspective néo-institutionnelle

Author

Listed:
  • Claire Dambrin

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

  • Caroline Lambert

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

  • Samuel Sponem

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Cet article étudie les raisons qui conduisent à changer le système de contrôle d'une organisation. A partir de la théorie néo-institutionnelle, il montre que le changement de système de contrôle est largement expliqué par l'évolution de la « logique institutionnelle » du secteur dans lequel se trouve l'organisation. Les résultats empiriques de cet article se basent sur une étude de cas de la filiale française d'un laboratoire pharmaceutique.

Suggested Citation

  • Claire Dambrin & Caroline Lambert & Samuel Sponem, 2005. "Contrôle et changement, une perspective néo-institutionnelle," Post-Print halshs-00170342, HAL.
    • Handle: RePEc:hal:journl:halshs-00170342
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00170342
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    File URL: https://shs.hal.science/halshs-00170342/document
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    Cited by:

    1. David Carassus & Damien Gardey & Christophe Maurel, 2011. "Les démarches locales de performance publique face à la LOLF : mimétisme ou innovation ?," Post-Print hal-02431106, HAL.
    2. Isabelle Miroir Lair & Caroline André, 2014. "La Liberte D'Appreciation De L'Information Financiere Introduit Du Jeu Dans Les Comptes," Post-Print hal-01899785, HAL.

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